Links from Section 784 | ||
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Act | Linked to | Context |
Stamp Duty Consolidation Act, 1999 |
the person shall, in relation to the discharge of all duties and obligations imposed
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Stamp Duty Consolidation Act, 1999 |
the person shall, in relation to the discharge of all duties and obligations imposed
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Taxes Consolidation Act, 1997 |
(2B) (a) Where an individual opts in accordance with subsection (2A), any amount paid to the individual by virtue of that subsection, other than an amount payable by virtue of paragraph (b) of subsection (2),
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Taxes Consolidation Act, 1997 |
(7) Notwithstanding anything in section 18 or section 19, any payment of an annuity made on or after 1 January 2002 in respect of an annuity contract approved under this section or under section 785 shall be regarded as a pension chargeable to tax under Schedule E, and Chapter 4 of Part 42 shall apply accordingly. |
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Taxes Consolidation Act, 1997 |
(2B) (a) Where an individual opts in accordance with subsection (2A), any amount paid to the individual by virtue of that subsection, other than an amount payable by virtue of paragraph (b) of subsection (2),
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Taxes Consolidation Act, 1997 |
(7) Notwithstanding anything in section 18 or section 19, any payment of an annuity made on or after 1 January 2002 in respect of an annuity contract approved under this section or under section 785 shall be regarded as a pension chargeable to tax under Schedule E, and Chapter 4 of Part 42 shall apply accordingly. |
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Taxes Consolidation Act, 1997 |
(8) Where an annuity contract is a vested RAC within the meaning of section 787O(1), the provisions of section 784A(4) shall apply to the cash and other assets representing the individual’s accrued rights under the contract at the time of death of the individual as if that cash and those other assets were assets of an approved retirement fund. |
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Taxes Consolidation Act, 1997 |
(1) (a) Where an individual, being an individual referred to in paragraph (b), pays a premium or other consideration under an annuity contract for the time being approved by the Revenue Commissioners as being a contract by which the main benefit secured is, or would, but for the exercise of an option by the individual under subsection (2A), be a life annuity for the individual in his or her old age or under a contract for the time being approved under section 785 (in this Chapter referred to as a “qualifying premium”), relief from income tax may be given in respect of the qualifying premium under section 787. |
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Taxes Consolidation Act, 1997 |
(4A) At any time when the person referred to in subsection (2)(a)(i) or in section 785(1)— |
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Taxes Consolidation Act, 1997 |
the person shall, in relation to the discharge of all duties and obligations imposed
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Taxes Consolidation Act, 1997 |
(4B) The Revenue Commissioners may by notice in writing require the person to whom premiums are payable under any contract for the time being approved under this section or under section 785, or the appointed person referred to in subsection (4A)(ii), as the case may be, to provide, within 30 days of the date of such notice, such information and particulars as may be specified in the notice as they may reasonably require for the purposes of this Chapter, and, without prejudice to the generality of the foregoing, such information and particulars may include— |
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Taxes Consolidation Act, 1997 |
(7) Notwithstanding anything in section 18 or section 19, any payment of an annuity made on or after 1 January 2002 in respect of an annuity contract approved under this section or under section 785 shall be regarded as a pension chargeable to tax under Schedule E, and Chapter 4 of Part 42 shall apply accordingly. |
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Taxes Consolidation Act, 1997 |
(2)(a) |
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Taxes Consolidation Act, 1997 |
(1) (a) Where an individual, being an individual referred to in paragraph (b), pays a premium or other consideration under an annuity contract for the time being approved by the Revenue Commissioners as being a contract by which the main benefit secured is, or would, but for the exercise of an option by the individual under subsection (2A), be a life annuity for the individual in his or her old age or under a contract for the time being approved under section 785 (in this Chapter referred to as a “qualifying premium”), relief from income tax may be given in respect of the qualifying premium under section 787. |
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Taxes Consolidation Act, 1997 |
(a) the name, address and PPS Number (within the meaning of section 787A(1)) of the individual with whom the contract has been made, |
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Taxes Consolidation Act, 1997 |
(b) insofar as subparagraph (i) of paragraph (a) is concerned, the annuity contract is deemed to be a vested RAC in accordance with section 787O(6), and |
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Taxes Consolidation Act, 1997 |
(c) insofar as subparagraph (ii) of paragraph (a) is concerned, the annuity contract is a vested RAC within the meaning of section 787O(1). |
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Taxes Consolidation Act, 1997 |
(8) Where an annuity contract is a vested RAC within the meaning of section 787O(1), the provisions of section 784A(4) shall apply to the cash and other assets representing the individual’s accrued rights under the contract at the time of death of the individual as if that cash and those other assets were assets of an approved retirement fund. |
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Taxes Consolidation Act, 1997 |
(2E) Notwithstanding any other provision of this Chapter, a retirement annuity contract shall not cease to be an annuity contract for the time being approved by the Revenue Commissioners, nor shall the Revenue Commissioners be prevented from approving such a contract, notwithstanding that the contract provides for the annuity secured by the contract for an individual to be commuted, where the individual comes within the provisions of section 787TA, to such extent as may be necessary for the purpose of the exercise of an option by the individual in accordance with that section requiring an amount representing the value of, or part of the value of, the individual’s accrued rights under the contract at the date of the exercise of the option to be transferred to the individual by the person with whom the contract is made. |
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Taxes Consolidation Act, 1997 |
(2B) (a) Where an individual opts in accordance with subsection (2A), any amount paid to the individual by virtue of that subsection, other than an amount payable by virtue of paragraph (b) of subsection (2),
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Taxes Consolidation Act, 1997 |
(7) Notwithstanding anything in section 18 or section 19, any payment of an annuity made on or after 1 January 2002 in respect of an annuity contract approved under this section or under section 785 shall be regarded as a pension chargeable to tax under Schedule E, and Chapter 4 of Part 42 shall apply accordingly. |
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Taxes Consolidation Act, 1997 |
(b) The person making a payment to which paragraph (a) refers shall deduct tax from the payment at the higher rate for the year of assessment in which the payment is made unless
that person has received from the Revenue Commissioners
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Taxes Consolidation Act, 1997 |
(2B) (a) Where an individual opts in accordance with subsection (2A), any amount paid to the individual by virtue of that subsection, other than an amount payable by virtue of paragraph (b) of subsection (2),
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Taxes Consolidation Act, 1997 |
(7) Notwithstanding anything in section 18 or section 19, any payment of an annuity made on or after 1 January 2002 in respect of an annuity contract approved under this section or under section 785 shall be regarded as a pension chargeable to tax under Schedule E, and Chapter 4 of Part 42 shall apply accordingly. |
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Links to Section 784 (from within TaxSource Total) | ||
Act | Linked from | Context |
Stamp Duty Consolidation Act, 1999 |
(b) a person mentioned in section 784 or 785 of the Act of 1997, lawfully carrying on the business of granting annuities on human life, including the person mentioned
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Stamp Duty Consolidation Act, 1999 |
(b) a person mentioned in section 784 or 785 of the Act of 1997, lawfully carrying on the business of granting annuities on human life, including the person mentioned
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Stamp Duty Consolidation Act, 1999 |
(b) an annuity contract or a trust scheme or part of a trust scheme approved by the Commissioners under section 784 or 785 of the Act of 1997 or, as the case may be, under both of those sections of that Act, other than an annuity contract or trust
scheme or part of a trust scheme so approved in respect of which a lump sum, to which paragraph (b) of section 784(2) of the Act of 1997 applies, has been paid to the individual entitled to an annuity under the contract, trust scheme
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Stamp Duty Consolidation Act, 1999 |
(b) an annuity contract or a trust scheme or part of a trust scheme approved by the Commissioners under section 784 or 785 of the Act of 1997 or, as the case may be, under both of those sections of that Act, other than an annuity contract or trust
scheme or part of a trust scheme so approved in respect of which a lump sum, to which paragraph (b) of section 784(2) of the Act of 1997 applies, has been paid to the individual entitled to an annuity under the contract, trust scheme
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Stamp Duty Consolidation Act, 1999 |
(b) an annuity contract or a trust scheme or part of a trust scheme approved by the Commissioners under section 784 of the Act of 1997, |
|
Taxes Consolidation Act, 1997 |
(b) the individual exercises an option in accordance
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Taxes Consolidation Act, 1997 |
(b) in the case of a retirement annuity contract to which section 784 or 785 applies, the person lawfully carrying on in the State the business of granting annuities on human life with whom the contract is made, and |
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Taxes Consolidation Act, 1997 |
(c) in the case of a trust scheme to which section 784 or 785 applies, the trustees of the trust scheme; |
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Taxes Consolidation Act, 1997 |
(b) in the case of a retirement annuity contract to which section 784 or 785 applies, the person lawfully carrying on in the State the business of granting annuities on human life with whom the contract is made, and |
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Taxes Consolidation Act, 1997 |
(c) in the case of a trust scheme to which section 784 or 785 applies, the trustees of the trust scheme; |
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Taxes Consolidation Act, 1997 |
(b)in the case of a retirement annuity contract to which section 784 or 785 applies, the person lawfully carrying on in the State the business of granting annuities on human life with whom the contract is made, and |
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Taxes Consolidation Act, 1997 |
(c)in the case of a trust scheme to which section 784 or 785 applies, the trustees of the trust scheme; |
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Taxes Consolidation Act, 1997 |
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Taxes Consolidation Act, 1997 |
5. An annuity contract or a trust scheme, or part of a
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Taxes Consolidation Act, 1997 |
(II) a fund approved under section 774, 784(4) or 785(5),
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Taxes Consolidation Act, 1997 |
“pension scheme” means an exempt approved scheme within the meaning of section 774 or a retirement annuity contract or a trust scheme to which section 784 or 785 applies; |
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Taxes Consolidation Act, 1997 |
“pension scheme” means an exempt approved scheme within the meaning of section 774 or a retirement annuity contract or a trust scheme to which section 784 or 785 applies; |
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Taxes Consolidation Act, 1997 |
(2) A gain shall not be a chargeable gain if accruing to a person from the person’s disposal of assets held by that person as
part of a fund approved under section 774, 784(4) or 785(5) or held by that person as
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Taxes Consolidation Act, 1997 |
(a) any contract with
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Taxes Consolidation Act, 1997 |
(c) any contract with the trustees or other persons having the management of a scheme approved under section 784 or 785 or under both of those sections, being a contract which— |
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Taxes Consolidation Act, 1997 |
(viii) a pension scheme being an exempt approved scheme within the meaning of section 774 or a trust scheme
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Taxes Consolidation Act, 1997 |
(viii) a pension scheme being an exempt approved scheme within the meaning of section 774 or a trust scheme
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Taxes Consolidation Act, 1997 |
“pension scheme” means an exempt approved scheme within the meaning of section 774 or a retirement annuity contract or a trust scheme to which section 784 or 785 applies; |
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Taxes Consolidation Act, 1997 |
(b) an individual referred to in section 784(1)(a), 784A(1)(b),
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Taxes Consolidation Act, 1997 |
(i) that the retirement benefits scheme or, as the case may be, the relevant part of the scheme was an annuity contract approved in accordance with section 784, |
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Taxes Consolidation Act, 1997 |
(iii) that the individual had opted in accordance with subsection (2A) of section 784. |
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Taxes Consolidation Act, 1997 |
(a) the provisions of subsection (2B) of section 784 and of sections 784A, 784B |
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Taxes Consolidation Act, 1997 |
(a) as if the transfer of the benefits were the exercise of an option in accordance with section 784(2A), and |
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Taxes Consolidation Act, 1997 |
(i) assets transferred to the fund by virtue of an option exercised by the individual in accordance with section 784(2A), |
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Taxes Consolidation Act, 1997 |
(a) that the assets in relation to which the certificate refers are assets to which the individual named on the certificate is beneficially entitled and which are being transferred to the approved retirement fund, or have previously been transferred to an approved retirement fund, in accordance with subsection (2A) of section 784, |
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Taxes Consolidation Act, 1997 |
(4) Subsections (2) and (3) of section 784 shall not apply to the approval of a contract under this section. |
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Taxes Consolidation Act, 1997 |
(5) The Revenue Commissioners may approve a trust scheme or part of a trust scheme otherwise satisfying the conditions specified
in paragraphs (a) to (c) of section 784(4), notwithstanding that its main purpose is to provide annuities for the
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Taxes Consolidation Act, 1997 |
(c) the exemption from income tax provided in section 784(4) shall apply to the scheme or part of the scheme when so approved. |
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Taxes Consolidation Act, 1997 |
(6) Except where otherwise provided in this Chapter, any reference in the Income Tax Acts to a contract, scheme or part of a scheme approved under section 784 shall include a reference to a contract, scheme or part of a scheme approved under this section. |
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Taxes Consolidation Act, 1997 |
(1) The Revenue Commissioners shall not approve an annuity contract under section 784 unless the contract provides that the individual by whom it is made may require a sum representing the value of his or her accrued rights under the contract— |
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Taxes Consolidation Act, 1997 |
(3) Where, in accordance with a provision of the kind referred to in subsection (1) of an annuity contract approved under section 784 or a corresponding provision of a contract approved under section 785(1)(a), a sum representing the value of accrued rights under one contract (in this subsection referred to as “the original contract”) is paid by means of premium or other consideration under another contract (in this subsection referred to as “the substituted contract”), any annuity payable under the substituted contract shall be treated as earned income of the annuitant to the same extent that an annuity under the original contract would have been so treated. |
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Taxes Consolidation Act, 1997 |
(3)Where an individual opts in accordance with subsection (1), sections 784A and 784B shall apply as if that option were an option in accordance with section 784(2A). |
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Taxes Consolidation Act, 1997 |
(3) Where an individual opts in accordance with subsection (1),
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Taxes Consolidation Act, 1997 |
(II) an individual referred to in section 784(1) |
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Taxes Consolidation Act, 1997 |
(b) a person mentioned in section 784, lawfully carrying on the business of granting annuities on human life, including the person mentioned in section 784(4A)(ii), |
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Taxes Consolidation Act, 1997 |
(b) a person mentioned in section 784, lawfully carrying on the business of granting annuities on human life, including the person mentioned in section 784(4A)(ii), |
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Taxes Consolidation Act, 1997 |
(b) the annuity or, as the case may be, the pension would otherwise become payable under a relevant pension arrangement where
the individual exercises an option in accordance with
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Taxes Consolidation Act, 1997 |
“member”, in relation to a relevant pension arrangement, means any individual who, having been admitted to membership under the rules
of the arrangement, remains entitled to any benefit under the arrangement and includes an employee within the meaning of section 770(1), the individual referred to in section 784,
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Taxes Consolidation Act, 1997 |
“relevant option”, in relation to a non-member and a transfer arrangement, means the option referred to in
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Taxes Consolidation Act, 1997 |
(b) an annuity contract or a trust scheme or part of a trust scheme for the time being approved by the Revenue Commissioners under section 784, |
|
Taxes Consolidation Act, 1997 |
(b) a transfer has not been made under section 784(2A), |
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Taxes Consolidation Act, 1997 |
(iii) the transfer to the individual under the rules of the scheme of an amount on the exercise of an option by the individual under section 772(3A)(a) or 784(2A) and taxed in accordance with section 784(2B) (or, as the case may be, taxed in accordance with that section by virtue of section 772(3B)), or an amount transferred to the individual at the time assets of the PRSA are first made available from the PRSA and taxed in accordance with section 787G(1), |
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Taxes Consolidation Act, 1997 |
(iii) the transfer to the individual under the rules of the scheme of an amount on the exercise of an option by the individual under section 772(3A)(a) or 784(2A) and taxed in accordance with section 784(2B) (or, as the case may be, taxed in accordance with that section by virtue of section 772(3B)), or an amount transferred to the individual at the time assets of the PRSA are first made available from the PRSA and taxed in accordance with section 787G(1), |
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Taxes Consolidation Act, 1997 |
(b) any annuity purchased under or for the purposes of any sponsored superannuation scheme within the meaning of section 783(1), or any scheme approved under section 784, or in pursuance of any obligation imposed or offer or invitation made under or in connection with any such scheme, or any other annuity purchased by any person in recognition of another’s services (or past services) in any office or employment, |
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Taxes Consolidation Act, 1997 |
(f) any annuity where the whole or part of the consideration for the grant of the annuity consisted of assets which, at the time of application of the said assets for the purchase of the annuity, were assets in an approved retirement fund, within the meaning of section 784A, or in an approved minimum retirement fund, within the meaning of section 784. |
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Taxes Consolidation Act, 1997 |
(ii) a person mentioned in section 784, lawfully carrying on the business of granting annuities on human life, including the appointed person
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Taxes Consolidation Act, 1997 |
(ii) a person mentioned in section 784, lawfully carrying on the business of granting annuities on human life, including the appointed person
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Taxes Consolidation Act, 1997 |
(ii) an annuity contract or a trust scheme or part of a trust scheme approved by the Revenue Commissioners under section 784, |
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Taxes Consolidation Act, 1997 |
(ii) Without prejudice to the generality of subparagraph (i), the reference in that subparagraph to the commutation of part of a pension or of part of an annuity shall, in a case where an individual opts in accordance with section 772(3A) or, as the case may be, section 784(2A), be construed as a reference to the commutation of part of the pension or, as the case may be, part of the annuity which would, but for the exercise of that option, be payable to the individual. |
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Taxes Consolidation Act, 1997 |
(1) Notwithstanding any other provisions of this Part or Part 19, where the amount to be regarded as a distribution for the purposes of section 784A is determined in accordance with subsection (1B)(h) of that section, then the provisions of section 774(3), 784(4), 785(5), 787I(1), 608(2) or 608(3) shall not apply to any income or gains, to which those provisions would, but for this section, otherwise apply, that arise to the pension investor (within the meaning of subsection (1B)(h) of section 784A) where the circumstances described in subparagraphs (i) and (ii) of subsection (1B)(h) of section 784A arise. |
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Taxes Consolidation Act, 1997 |
(b) in the case of a RAC, the persons by and to whom premiums are payable under any contract for the time being approved under section 784, |
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Taxes Consolidation Act, 1997 |
“RAC” means an annuity contract or a trust scheme or part of a trust scheme for the time being approved by the Revenue Commissioners under section 784; |
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Taxes Consolidation Act, 1997 |
(2) With effect from 1 January 2024, where a person chargeable is allowed an exemption from income tax under section 774(3), 784(4), 784A(2), 787I(1) or 787AC(1), or an exemption from capital gains tax under section 784A(2), as the case may be, in relation to rents receivable from a qualifying lease, the exemption concerned shall not be allowed unless the tenancy is registered under Part 7 of the Act of 2004 in respect of the qualifying lease. |
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Taxes Consolidation Act, 1997 |
(c) in the case of an annuity contract, a person mentioned in section 784 who is lawfully carrying on the business of granting annuities on human life, including the person mentioned in section 784(4A)(ii); |
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Taxes Consolidation Act, 1997 |
(c) in the case of an annuity contract, a person mentioned in section 784 who is lawfully carrying on the business of granting annuities on human life, including the person mentioned in section 784(4A)(ii); |
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Taxes Consolidation Act, 1997 |
“annuity contract” means an annuity contract or a trust scheme or part of a trust scheme for the time being approved by the Revenue Commissioners under section 784; |
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Taxes Consolidation Act, 1997 |
“RAC premium”, in relation to a year of assessment, means any qualifying premium (within the meaning of section 784) paid by an individual in a year of assessment which is a contribution referred to in paragraph (1)(d) of Regulation 31 of the Income Tax Regulations. |