104. Deputy Noel Grealish asked the Minister for Finance to outline his plans to amend section 772(2)(e) of the Taxes Consolidation Act 1997 regarding non-trading companies which, before being formally wound up, are in a position to retrospectively meet pension obligations to their occupational pension schemes but are not allowed to avail of exempt approval status because they are non-trading; if section 772(4)(a) provides sufficient discretion for the Revenue Commissioners in approving such cases; if he is satisfied that an employer’s delay in recognising pension liabilities should absolve it from its obligations; and if he will make a statement on the matter. [10712/17]

Summary

104. Deputy Noel Grealish asked the Minister for Finance to outline his plans to amend section 772(2)(e) of the Taxes Consolidation Act 1997 regarding non-trading companies which, before being formally wound up, are in a position to retrospectively meet pension obligations to their occupational pension schemes but are not allowed to avail of exempt approval status because they are non-trading; if section 772(4)(a) provides sufficient discretion for the Revenue Commissioners in approving such cases; if he is satisfied that an employer’s delay in recognising pension liabilities should absolve it from its obligations; and if he will make a statement on the matter. [10712/17]

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• Pension Provisions

  xml · EN · 1 March 2017

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