Government amendment No. 45: In page 16, lines 14 to 31, to delete all words from and including “(1) The” in line 14 down to and including line 31 and substitute the following:“(1) The Minister shall, for the purposes of defraying the cost to Irish Water of paying superannuation benefits to or in respect of persons referred to in subparagraph (i) of section 22(1)(b), pay to Irish Water a sum equal to the cost that the Minister would incur were he or she liable to pay superannuation benefits to or in respect of those persons upon their retirement from Irish Water or death and calculated on the basis that their pensionable service and pensionable remuneration upon retirement or death remained the same as their pensionable service and pensionable remuneration as officers of the Minister immediately before the date of their being so accepted into the employment of Irish Water. (2) The Minister shall, for the purposes of defraying the cost to Irish Water of paying superannuation benefits to or in respect of— (a) persons who were accepted into the employment of Irish Water in accordance with section 15, and (b) persons referred to in subparagraph (ii) of section 22(1)(b), pay to Irish Water a sum equal to the cost that the local authority would incur were it liable to pay superannuation benefits to or in respect of those members of staff upon their retirement from Irish Water or death and calculated on the basis that their pensionable service and pensionable remuneration upon retirement or death remained the same as their pensionable service and pensionable remuneration with the local authority immediately before the date of their being so accepted into the employment of Irish Water.”.