Section 771 Meaning of “retirement benefits scheme”
(1) In this Chapter, “retirement benefits scheme” means, subject to this section, a scheme for the provision of benefits consisting of or including relevant benefits, but does not include any scheme under the Social Welfare (Consolidation) Act, 2005, providing such benefits.
(2) References in this Chapter to a scheme include references to a contract, deed, agreement, series of agreements or other arrangements providing for relevant benefits, notwithstanding that it relates or they relate only to—
(a) a small number of employees or to a single employee, or
(b) the payment of a pension starting immediately on the making of the arrangements.
(3) The Revenue Commissioners may if they think fit treat a retirement benefits scheme relating to employees of 2 or more different classes or descriptions as being for the purposes of this Chapter 2 or more separate retirement benefits schemes relating respectively to such one or more of those classes or descriptions of those employees as the Revenue Commissioners think fit.
(4) For the purposes of this Chapter—
(a) employees may be regarded as belonging to different classes or descriptions if they are employed by different employers, and
(b) a particular class or description of employee may consist of a single employee or any number of employees.
Finance Act 2005 section 21(1)(a)(ii)