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
Kieran O'Donnell (Limerick City, Fine Gael)
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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?