Oireachtas Joint and Select Committees

Tuesday, 26 November 2013

Committee on Finance, Public Expenditure and Reform: Select Sub-Committee on Finance

Finance (No. 2) Bill 2013: Committee Stage

2:10 pm

Photo of Kieran O'DonnellKieran O'Donnell (Limerick City, Fine Gael) | Oireachtas source

Section 4 provides for the abolition of top slicing relief for such payments made on or after 1 January 2014. Lump sums paid as part of an approved occupational pension scheme are unaffected. What type of pension schemes are affected by this section?

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