Darragh O'Brien (Fianna Fail)

I am glad to hear that because we might be able to find a way of dealing with this matter. As the Minister of State said, under current legislation the Revenue Commissioners are entitled to review any approved pension schemes, which is fine. They can write to any administrator and say they want to review any schemes, as can the Pensions Board. What therefore will the Revenue Commissioners actually review? Under existing legislation they are able to examine any scheme and tell trustees they have released assets to pay for the levy or have reduced the benefits of a scheme. However, what is the definition of "disproportionate" and how can the Revenue make a finding against a scheme's trustees on that basis?