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Uimhir 25 de 1990
ACHT NA bPINSEAN, 1990
RIAR NA nALT
Réamhráiteach agus Ginearálta
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An Bord Pinsean a Bhunú
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26. | Foráil i ndáil le cinntí ag an mBord faoi ailt 38, 53, 58 agus 75. |
Sochair a Chaomhnú
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36. | Ní thabharfar aird ar fhorálacha scéimeanna a bhaineann le forghéilleadh agus lian. |
37. | Eisiamh ó Chuid III agus ón Dara Sceideal agus modhnú orthu. |
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Caighdeán Maoiniúcháin
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43. | Dátaí éifeachtacha do dheimhnithe maoiniúcháin achtúireacha. |
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45. | Forálacha a bhaineann le scéimeanna a thosaíonn roimh thosach feidhme na Coda seo. |
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Nochtadh Faisnéise i nDáil le Scéimeanna
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Iontaobhaithe Scéimeanna
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62. | Comhaltaí scéimeanna maoinithe do roghnú daoine chun a gceaptha mar iontaobhaithe. |
63. | An Ard-Chúirt do cheapadh iontaobhaithe agus dá gcur as oifig. |
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Déileáil go Comhionann le Fir agus Mná i Scéimeanna Sochair Ceirde
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66. | Scéimeanna do chomhlíonadh an phrionsabail um dhéileáil chomhionann. |
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74. | An prionsabal um dhéileáil chomhionann agus comhaontuithe comhchoiteanna, etc. |
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80. | Cionta a bhaineann le dífhostuithe áirithe agus éifeacht, etc. |
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An Bord Pinsean — The Pensions Board
Sochair a Chaomhnú agus a Athluacháil
Sochair a Chaomhnú
Sochair Chaomhnaithe a Athluacháil
Caighdeán Maoiniúcháin — Sochair
Na hAchtanna dá dTagraítear | |
Achtanna na gCuideachtaí, 1963 go 1986 | |
Na hAchtanna Sláinte, 1970 go 1987 | |
Uimhir 25 de 1990
ACHT NA bPINSEAN, 1990
[An tiontú oifigiúil]
ACHT DO RIALÁIL SCÉIMEANNA PINSEAN CEIRDE AGUS DO DHÉANAMH SOCRÚ CHUN DÉILEÁIL GO COMH-IONANN LE FIR AGUS MNÁ FAOI SCÉIMEANNA SOCHAIR CEIRDE, CHUN NA gCRÍOCH SIN DO DHÉANAMH SOCRÚ CHUN COMHLACHT A BHUNÚ (DÁ nGAIRFEAR AN BORD PINSEAN — THE PENSIONS BOARD) CHUN MAOIRSEACHT A DHÉANAMH AR NA SCÉIMEANNA SIN AGUS AR A nOIBRIÚ, DO MHÍNIÚ FHEIDHMEANNA AN CHOMHLACHTA SIN AGUS DO DHÉANAMH SOCRÚ I dTAOBH NITHE COMH-GHAOLMHARA. [24 Iúil, 1990]
ACHTAÍTEAR AG AN OIREACHTAS MAR A LEANAS:
CUID I
Réamhráiteach agus Ginearálta
Gearrtheideal agus tosach feidhme.
1.—(1) Féadfar Acht na bPinsean, 1990, a ghairm den Acht seo.
(2) Tiocfaidh an tAcht seo i ngníomh cibé lá nó laethanta a cheapfar le hordú nó le horduithe ón Aire, i gcoitinne nó faoi threoir críche nó forála áirithe, agus féadfar laethanta éagsúla a cheapadh amhlaidh chun críoch éagsúil agus le haghaidh forálacha éagsúla den Acht seo.
Léiriú.
2.—(1) San Acht seo, mura n-éilíonn an comhthéacs a mhalairt—
ciallaíonn “luach achtúireach” luach comhionann sochair in airgead tirim (lena n-áirítear, más cuí, foráil le haghaidh aon athluacháil ar an sochar sin) arna ríomh faoi threoir toimhdeana airgeadais cuí agus á chur san áireamh go cuí an dóchúlacht go mairfidh duine go dtí gnáthaois inphinsin agus dá éis sin de réir gnáthionchais saoil, ar an toimhde go bhfuil an comhalta den scéim, ar an dáta ríomha éifeachtach, i ngnáthbhail sláinte ag féachaint dá aois;
ciallaíonn “achtúire”, i ndáil le scéim, duine a cheapfar de bhun an Achta seo chun gníomhú mar achtúire, chun críocha an Achta seo, ar an scéim, agus forléireofar “achtúireach” dá réir sin;
ciallaíonn “ranníocaí saorálacha breise” cibé ranníocaí (más ann) a íocann comhalta de scéim ar bhonn saorálach agus a bhfuil sé ceaptha dóibh sochair bhreise a chur ar fáil go hiomlán;
tá le “riarthóir” an bhrí a shanntar dó le halt 13 (1) den Acht Airgeadais, 1972;
ciallaíonn “iniúchóir”, i ndáil le scéim, duine a cheapfar de bhun an Achta seo chun gníomhú mar iniúchóir, chun críocha an Achta seo, ar an scéim;
ciallaíonn “sochair”, i ndáil le scéim, seachas i gCuid VII, ceachtar díobh seo a leanas nó iad araon, is é sin le rá—
(a) sochar do chomhalta de scéim ag gnáthaois inphinsin dó nó i leith é do scor níos luaithe nó níos déanaí, nó ar é d'fhágáil na fostaíochta iomchuí, agus
(b) sochar do bhaintreach nó do bhaintreach fir an chomhalta, nó dá chleithiúnaithe nó do dhaoine eile, ar an gcomhalta d'fháil bháis;
ciallaíonn “an Bord” an comhlacht a bhunófar le halt 9;
forléireofar “cathaoirleach an Bhoird” de réir mhír 3 den Chéad Sceideal;
ciallaíonn “an príomhfheidhmeannach” príomhoifigeach an Bhoird a cheapfar faoi alt 15;
ciallaíonn “scéim shochair shainithe”, faoi réir alt 27, scéim nach scéim ranníoca shainithe;
ciallaíonn “scéim ranníoca shainithe”, faoi réir alt 27, scéim a chuireann ar fáil, faoina rialacha, sochar fadseirbhíse a ndéantar a ráta nó a mhéid a chinneadh, go hiomlán agus go díreach, ar bhonn mhéid na ranníocaí a d'íoc an comhalta nó a íocadh ina leith, agus folaíonn sé scéim a ndéantar na ranníocaí fúithi a úsáid, go díreach nó go neamhdhíreach, chun na nithe seo a leanas a chur ar fáil, eadhon—
(a) sochair, seachas sochar fadseirbhíse, agus
(b) sochar fadseirbhíse a ndéantar a ráta nó a mhéid a chinneadh, go hiomlán agus go díreach, ar bhonn na coda de na ranníocaí sin a dúradh a úsáidtear chun an sochar fadseirbhíse a chur ar fáil;
ciallaíonn “an lá bunaithe” an lá a cheapfaidh an tAire faoi alt 8;
folaíonn “feidhmeanna” cumhachtaí agus dualgais;
ciallaíonn “scéim mhaoinithe” scéim faoina ndéantar cuid dá hacmhainní, nó iad go léir, a chur i leataobh roimh ré chun sochair a chur ar fáil ar shlí atá neamhspleách ar ghníomhaíochtaí gnó an fhostóra;
ciallaíonn “sochar fadseirbhíse” na sochair a bheidh iníoctha faoi scéim de réir oibleagáide do chomhalta, nó i leith comhalta, de scéim ar an toimhde go bhfanfaidh sé i bhfostaíocht iomchuí go dtí go mbeidh gnáthaois inphinsin slánaithe aige;
ciallaíonn “comhalta”, i ndáil le scéim, aon duine a leanfaidh, tar éis é a bheith glactha mar chomhalta faoi rialacha na scéime, de bheith i dteideal sochair ar bith faoin scéim;
ciallaíonn “an tAire” an tAire Leasa Shóisialaigh;
ciallaíonn “gnáthaois inphinsin” an aois is luaithe ag a bhfuil comhalta de scéim i dteideal sochair a fháil faoi rialacha na scéime ar é do scor ó fhostaíocht iomchuí, gan féachaint d'aon fhorálacha faoi na rialacha sin le haghaidh luathscoir ar fhorais drochshláinte nó eile;
ciallaíonn “scéim pinsean ceirde” aon scéim nó comhshocraíocht—
(a) atá ar áireamh in ionstraim nó comhaontú amháin nó níos mó, agus
(b) a chuireann sochair ar fáil, nó atá in ann sochair a chur ar fáil, i ndáil le fostaithe i bhfostaíocht de thuairisc ar bith a chónaíonn sa Stát, agus
(c) (i) atá ceadaithe ag na Coimisinéirí Ioncaim chun críche Chaibidil II de Chuid I den Acht Airgeadais, 1972, nó
(ii) a bhfuil an t-iarratas ar í a cheadú faoi Chaibidil II de Chuíd I den Acht Airgeadais, 1972, á bhreithniú, nó
(iii) ar scéim reachtúil í lena mbaineann alt 17 den Acht Airgeadais, 1972;
ciallaíonn “forordaithe” forordaithe le rialacháin arna ndéanamh ag an Aire faoin Acht seo;
tá le “sochar caomhnaithe” an bhrí a shanntar dó le halt 28 (2);
ciallaíonn “comhalta ionchasach” aon duine atá i bhfostaíocht iomchuí cheana féin agus atá nó a bheidh, de bhua a chonartha seirbhíse nó rialacha na scéime, i dteideal dul isteach sa scéim nó a rachaidh isteach sa scéim ar aon nós má mhaireann a chuid seirbhíse i bhfostaíocht iomchuí agus go mbeidh téarmaí iomchuí a chonartha fostaíochta nó, de réir mar a bheidh, téarmaí iomchuí rialacha na scéime, fós gan athrú i gcaitheamh an ama sin;
ciallaíonn “seirbhís ináirithe” seirbhís san fhostaíocht iomchuí le linn do dhuine bheith ina chomhalta den scéim ach ní fholaíonn sé seirbhís mar chomhalta den scéim i gcás—
(a) gurb é an t-aon sochar fúithi sochar i leith báis roimh ghnáthaois inphinsin, nó
(b) go mbeidh na hiontaobhaithe tar éis a chur in iúl i scríbhinn don chomhalta nach dtugann an tseirbhís sin teideal chun sochair fadseirbhíse dó;
ciallaíonn “rialacháin” rialacháin arna ndéanamh ag an Aire faoin Acht seo;
ciallaíonn “fostaíocht iomchuí” aon fhostaíocht (nó aon tréimhse a ndéileáiltear léi mar fhostaíocht) lena mbaineann scéim;
ciallaíonn “acmhainní”, i ndáil le scéim, na cistí as arb iníoctha, ó am go ham, na sochair a chuireann an scéim ar fáil, lena n-áirítear na fáltais ó aon pholasaí árachais a thógtar amach, nó aon chonradh blianachta a dhéantar, chun críocha na scéime;
tá le “céatadán athluachála” an bhrí a shanntar dó le halt 33;
ciallaíonn “rialacha”, i ndáil le scéim, forálacha scéime, cibé ainm a thugtar orthu;
ciallaíonn “scéim” scéim pinsean ceirde;
ciallaíonn “iontaobhaithe”, i ndáil le scéim atá bunaithe faoi iontaobhas, iontaobhaithe na scéime agus, i ndáil le scéim nach bhfuil bunaithe amhlaidh, ciallaíonn sé riarthóir na scéime agus, dá réir sin, déanfar tagairtí d'iontaobhaithe, ach amháin in ailt 59, 62, 63 agus 64, a fhorléiriú mar thagairtí a fholaíonn tagairtí do riarthóirí.
(2) San Acht seo—
(a) aon tagairt do Chuid is tagairt í do Chuid den Acht seo mura gcuirtear in iúl gur tagairt do Chuid de Sceideal a ghabhann leis an Acht seo nó d'achtachán éigin eile atá beartaithe,
(b) aon tagairt d'alt nó do Sceideal is tagairt í d'alt den Acht seo, nó do Sceideal a ghabhann leis an Acht seo, mura gcuirtear in iúl gur tagairt d'achtachán éigin eile atá beartaithe,
(c) aon tagairt d'fho-alt, do mhír nó d'fhomhír is tagairt í don fho-alt, don mhír nó don fhomhír den fhoráil ina bhfuil an tagairt, mura gcuirtear in iúl gur tagairt d'fhoráil éigin eile atá beartaithe.
(3) San Acht seo déanfar tagairt d'achtachán a fhorléiriú mar thagairt don achtachán sin arna leasú nó arna leathnú le haon achtachán eile, lena n-áirítear an tAcht seo.
Cionta.
3.—(1) (a) I gcás ina sáróidh iontaobhaí, ina cháil mar iontaobhaí, foráil den Acht seo nó rialachán faoi, beidh sé ciontach i gcion.
(b) I gcás ina sáróidh achtúire nó iniúchóir scéime, ina cháil mar achtúire nó iniúchóir den sórt sin, foráil den Acht seo nó rialachán faoi, beidh sé ciontach i gcion.
(c) In ionchúiseamh i leith ciona faoi mhír (a) nó (b) is cosaint é don duine cúisithe a chruthú go raibh an sárú lena mbaineann an cion inchurtha i leith sárú a rinne duine amháin, nó níos mó ná duine amháin, eile ar fhoráil den Acht seo nó ar rialachán faoi agus go ndearna sé sna himthosca cibé bearta réasúnacha (más ann) a bhí ar fáil dó chun a áirithiú go gcomhlíonfadh an duine nó na daoine a dúradh an fhoráil lena mbaineann.
(2) Más rud é, in aon tuarascáil, deimhniú nó doiciméad eile a cheanglaítear a thabhairt chun críocha aon fhorála den Acht seo nó rialachán faoi, go ndéanfaidh duine ráiteas is eol dó a bheith bréagach nó míthreorach in aon phonc ábhartha, beidh sé ciontach i gcion.
(3) Aon duine a bheidh ciontach i gcion faoi fho-alt (1) nó (2) dlífear—
(a) ar é a chiontú go hachomair, fíneáil nach mó ná £1,000 nó príosúnacht ar feadh téarma nach faide ná bliain, nó iad araon, a chur air,
(b) ar é a chiontú ar díotáil, fíneáil nach mó ná £10,000 nó príosúnacht ar feadh téarma nach faide ná 2 bhliain, nó iad araon, a chur air.
(4) I gcás ina ndéanfaidh comhlacht corpraithe cion faoin Acht seo agus go gcruthófar go ndearnadh amhlaidh é le toiliú nó le cúlcheadú, nó gur inchurtha é i leith aon fhaillí ar thaobh, aon duine is stiúrthóir, bainisteoir, rúnaí nó oifigeach eile de chuid an chomhlachta chorpraithe, nó duine a d'airbheartaigh a bheith ag gníomhú sa cháil sin, beidh an duine sin, chomh maith leis an gcomhlacht corpraithe, ciontach i gcion agus dlífear imeachtaí a shaothrú ina choinne agus é a phionósú ionann is dá mbeadh sé ciontach sa chion céadluaite.
(5) Féadfaidh an Bord imeachtaí í leith ciona achomair faoin Acht seo a thionscnamh agus a thabhairt ar aghaidh.
Faisnéis a mhalartú.
4.—D'ainneoin aon ní in aon achtachán, féadfaidh an Bord faisnéis a bheidh ina sheilbh ag an mBord chun críocha an Achta seo a aistriú chuig na Coimisinéirí Ioncaim agus féadfaidh na Coimisinéirí Ioncaim faisnéis a bheidh ina seilbh ag na Coimisinéirí Ioncaim chun críocha Chaibidil II de Chuid I den Acht Airgeadais, 1972, agus a bhaineann le scéimeanna pinsean ceirde, a aistriú chuig an mBord.
Rialacháin i gcoitinne.
5.—(1) Féadfaidh an tAire rialacháin a dhéanamh—
(a) chun aon chríche a bhforáiltear do rialacháin ina leith le haon fhoráil d'fhorálacha an Achta seo, agus
(b) d'fhorordú aon ní nó rud dá dtagraítear san Acht seo mar ní nó rud atá forordaithe nó le forordú.
(2) Ach amháin a mhéid a fhoráiltear a mhalairt san Acht seo, féadfar aon chumhacht chun rialacháin a dhéanamh a thugtar ann a fheidhmiú—
(a) i ndáil le gach cás chuig a síneann an chumhacht, nó i ndáil leis na cásanna sin go léir ach sin faoi réir eisceachtaí sonraithe, nó i ndáil le haon chásanna sonraithe nó aicmí sonraithe cáis, agus
(b) chun go ndéanfar, maidir leis na cásanna a bhfeidhmítear ina leith í—
(i) an fhoráil iomlán chuig a síneann an chumhacht nó aon fhoráil is lú (cibé trí eisceacht a dhéanamh nó ar shlí eile),
(ii) an fhoráil chéanna do gach cás a bhfeidhmítear an chumhacht ina leith nó foráil éagsúil do chásanna éagsúla nó d'aicmí éagsúla cáis, nó foráil éagsúil maidir leis an gcás céanna nó leis an aicme chéanna cáis chun críocha éagsúla den Acht seo,
(iii) aon fhoráil den sórt sin, d'éagmais coinníollacha nó faoi réir aon choinníll shonraithe.
(3) Gan dochar d'aon fhoráil shonrach de chuid an Achta seo, féadfaidh cibé forálacha teagmhasacha nó forlíontacha is dóigh leis an Aire is fóirsteanach chun críche na rialachán a bheith in aon rialacháin.
Rialacháin a leagan faoi bhráid Thithe an Oireachtais.
6.—Gach rialachán a dhéanfaidh an tAire faoin Acht seo leagfar é faoi bhráid gach Tí den Oireachtas a luaithe is féidir tar éis a dhéanta agus má dhéanann ceachtar Teach acu sin, laistigh den 21 lá a shuífidh an Teach sin tar éis an rialachán a leagan faoina bhráid, rún a rith ag neamhniú an rialacháin, beidh an rialachán ar neamhní dá réir sin ach sin gan dochar do bhailíocht aon ní a rinneadh faoin rialachán.
Caiteachais.
7.—Déanfar na caiteachais a thabhóidh an tAire ag riaradh an Achta seo a íoc, a mhéid a cheadóidh an tAire Airgeadais é, as airgead a sholáthróidh an tOireachtas.
CUID II
Bord Pinsean a Bhunú
An lá bunaithe.
8.—Féadfaidh an tAire le hordú lá a cheapadh chun bheith ina lá bunaithe chun críocha na Coda seo.
An Bord a bhunú.
9.—(1) Ar an lá bunaithe beidh comhlacht arna bhunú, ar a dtabharfar An Bord Pinsean — The Pensions Board, agus dá ngairtear “an Bord” san Acht seo, chun na feidhmeanna a thugtar dó leis an Acht seo a chomhlíonadh.
(2) Beidh éifeacht le forálacha an Chéad Sceidil maidir leis an mBord.
Feidhmeanna an Bhoird.
10.—(1) Is iad feidhmeanna an Bhoird—
(a) faireachán agus maoirseacht a dhéanamh ar oibriú an Achta seo agus ar fhorbairtí i gcúrsaí pinsean i gcoitinne;
(b) comhairle a thabhairt don Aire, ar iarratas uaidh nó ar a gconlán féin, i dtaobh gach ní a bhaineann leis na feidhmeanna a shanntar don Bhord faoin Acht seo agus i dtaobh nithe a bhaineann le pinsin i gcoitinne;
(c) treoirlínte a eisiúint maidir le dualgais agus freagrachtaí iontaobhaithe scéimeanna agus cóid chleachtais a eisiúint maidir le gnéithe sonracha dá gcuid freagrachtaí;
(d) spreagadh a thabhairt le go gcuirfear saoráidí oiliúna iomchuí ar fáil d'iontaobhaithe scéimeanna;
(e) comhairle a thabhairt don Aire i dtaobh caighdeán d'iontaobhaithe scéimeanna agus i dtaobh na caighdeáin sin a chur i ngníomh;
(f) tuarascáil bhliantúil, agus cibé tuarascálacha eile is dóigh leis is gá ó am go ham, a fhoilsiú;
(g) cibé tascanna a dhéanamh a iarrfaidh an tAire ó am go ham.
(2) Beidh ag an mBord cibé cumhachtaí is gá chun a fheidhmeanna a chomhlíonadh nó a bhaineann lena gcomhlíonadh.
Feidhmeanna breise a thabhairt don Bhord.
11.—(1) Féadfaidh an tAire le hordú, le toiliú an Aire Airgeadais—
(a) cibé feidhmeanna breise a bhaineann le feidhmeanna an Bhoird de thuras na huaire, agus is dóigh leis is cuí, a thabhairt don Bhord, agus
(b) cibé foráil a dhéanamh is dóigh leis is gá nó is fóirsteanach i ndáil le nithe atá coimhdeach le feidhmeanna a thabhairt amhlaidh don Bhord, nó a éiríonn as an tabhairt sin.
(2) Féadfaidh an tAire, le hordú, ordú faoin alt seo (lena n-áirítear ordú faoin bhfo-alt seo) a leasú nó a chúlghairm.
(3) Gach ordú a dhéanfaidh an tAire faoin alt seo leagfar é faoi bhráid gach Tí den Oireachtas a luaithe is féidir tar éis a dhéanta agus, má dhéanann ceachtar Teach acu sin, laistigh den 21 lá a shuífidh an Teach sin tar éis an t-ordú a leagan faoina bhráid, rún a rith ag neamhniú an ordaithe, beidh an t-ordú ar neamhní dá réir sin ach sin gan dochar do bhailíocht aon ní a rinneadh roimhe sin faoin ordú.
Sainchomhairleoirí agus comhairleoirí.
12.—Faoi réir thoiliú roimh ré ón Aire, féadfaidh an Bord ó am go ham cibé sainchomhairleoirí nó comhairleoirí a fhostú a mheasfaidh sé is gá lena fheidhmeanna a chomhlíonadh, agus íocfaidh an Bord as airgead a bheidh faoina réir aige aon táillí a bheidh dlite do shainchomhairleoir nó do chomhairleoir a fostaíodh faoin alt seo.
Bronntanais.
13.—(1) Féadfaidh an Bord bronntanais airgid, talún nó maoine eile a ghlacadh ar cibé iontaobhais nó coinníollacha (más ann) a shonróidh an deontóir.
(2) Ní ghlacfaidh an Bord bronntanas má bhíonn na hiontaobhais nó na coinníollacha a ghabhann leis ar neamhréir lena chuid feidhmeanna.
Coistí an Bhoird.
14.—(1) Féadfaidh an Bord coistí a bhunú chun cabhrú leis, agus comhairle a chur air, i ndáil le haon fheidhm dá chuid feidhmeanna a chomhlíonadh.
(2) Is é an Bord a cheapfaidh comhaltaí coiste a bhunófar faoin alt seo.
(3) Féadfaidh daoine nach comhaltaí den Bhord a bheith ar choiste a bhunófar faoin alt seo.
(4) Féadfaidh an Bord tráth ar bith comhalta de choiste a bhunófar faoin alt seo a chur as oifig.
(5) Féadfaidh an Bord tráth ar bith coiste a bhunófar faoin alt seo a dhíscaoileadh.
(6) Féadfaidh an Bord duine a cheapadh chun bheith ina chathaoirleach ar choiste a bhunófar faoin alt seo.
(7) Féadfar a íoc as ioncam an Bhoird, le comhaltaí coiste a bhunófar faoin alt seo, cibé liúntais i leith caiteachas a thabhóidh siad a chinnfidh an Bord, le toiliú an Aire agus an Aire Airgeadais.
Príomhfheidhmeannach.
15.—(1) Beidh príomhoifigeach ar an mBord ar a dtabharfar, agus dá ngairtear san Acht seo, an príomhfheidhmeannach.
(2) Is é an Bord, le toiliú an Aire, a cheapfaidh an príomhfheidhmeannach agus féadfaidh an Bord, leis an toiliú sin, é a chur as oifig tráth ar bith.
(3) Ní bheidh an príomhfheidhmeannach ina chomhalta den Bhord.
(4) Seolfaidh an príomhfheidhmeannach riarachán agus gnó an Bhoird agus déanfaidh sé iad a bhainistiú agus a rialú i gcoitinne agus comhlíonfaidh sé cibé feidhmeanna eile a chinnfidh an Bord.
(5) Caithfidh an príomhfheidhmeannach a chuid ama go léir ar a dhualgais mar phríomhfheidhmeannach agus ní shealbhóidh sé aon oifig ná post eile gan toiliú ón mBord.
(6) Sealbhóidh an príomhfheidhmeannach oifig ar cibé téarmaí agus coinníollacha, agus faoi réir cibé téarmaí agus coinníollacha (lena n-áirítear téarmaí agus coinníollacha a bhaineann le luach saothair) a cheadóidh an tAire le toiliú an Aire Airgeadais.
(7) Íocfar leis an bpríomhfheidhmeannach, as airgead a bheidh faoina réir ag an mBord, cibé liúntais i leith caiteachas a thabhóidh sé i gcomhlíonadh a fheidhmeanna, a chinnfidh an tAire le toiliú an Aire Airgeadais.
(8) Féadfaidh an príomhfheidhmeannach tograí a dhéanamh chun an Bhoird maidir le haon ní a bhaineann le gníomhaíochtaí an Bhoird.
Foireann an Bhoird.
16.—(1) Féadfaidh an Bord cibé daoine agus cibé líon daoine a chinnfidh sé, le toiliú an Aire agus an Aire Airgeadais, a cheapadh chun bheith ina gcomhaltaí d'fhoireann an Bhoird.
(2) (a) Sealbhóidh comhalta d'fhoireann an Bhoird a oifig nó a fhostaíocht ar cibé téarmaí agus coinníollacha (lena n-áirítear téarmaí agus coinníollacha a bhaineann le luach saothair agus le haoisliúntas) a chinnfidh an Bord, le toiliú an Aire agus an Aire Airgeadais.
(b) Íocfar le comhalta d'fhoireann an Bhoird dá dtagraítear i mír (a), as an airgead a bheidh faoina réir ag an mBord, cibé luach saothair agus liúntais i leith caiteachas a thabhóidh sé, a chinnfidh an Bord le toiliú an Aire agus an Aire Airgeadais.
(c) Féadfaidh an Bord, le toiliú an Aire, aon oifigeach nó seirbhíseach don Bhord a chur tráth ar bith as a oifig mar oifigeach nó mar sheirbhíseach dó.
(3) Cinnfidh an Bord, le toiliú an Aire agus an Aire Airgeadais, gráid fhoireann an Bhoird agus an líon foirne i ngach grád.
(4) Féadfaidh an Bord aon fheidhm dá chuid a chomhlíonadh trí nó ag an bpríomhfheidhmeannach nó trí nó ag aon chomhalta eile dá fhoireann a bheidh údaraithe go cuí chuige sin ag an mBord.
Aoisliúntas fhoireann an Bhoird.
17.—(1) Féadfaidh an Bord, le toiliú an Aire agus an Aire Airgeadais, scéim nó scéimeanna a dhéanamh chun sochair aoisliúntais a dheonú do dhaoine, nó i leith daoine, atá ceaptha chun poist lánaimseartha ar fhoireann an Bhoird.
(2) Socróidh scéim faoi fho-alt (1) an tráth scoir agus na coinníollacha scoir do na daoine go léir (lena n-áirítear an príomhfheidhmeannach) a mbeidh sochair aoisliúntais iníoctha leo nó ina leith faoin scéim nó faoi na scéimeanna agus féadfar tráthanna éagsúla agus coinníollacha éagsúla a shocrú i leith aicmí éagsúla daoine.
(3) Féadfaidh an Bord, le toiliú an Aire agus an Aire Airgeadais, scéim a dhéanamh ag leasú nó ag cúlghairm scéime faoin alt seo, lena n-áirítear scéim faoin bhfo-alt seo.
(4) Má bhíonn aon díospóid ann i dtaobh éileamh aon duine ar aon sochar aoisliúntais is iníoctha de bhun scéime nó scéimeanna faoin alt seo, nó i dtaobh méid an chéanna, cuirfear an díospóid sin faoi bhráid an Aire agus tarchuirfidh seisean chun an Aire Airgeadais í, agus is cinneadh críochnaitheach a bheidh ina chinneadhsan.
(5) Ní dheonóidh an Bord aon sochair aoisliúntais ar chomhalta d'fhoireann an Bhoird (lena n-áirítear an príomhfheidhmeannach) d'éirí as, do scor nó d'fháil bháis ach amháin de réir scéime nó scéimeanna faoin alt seo.
(6) Leagfar scéim faoin alt seo faoi bhráid gach Tí den Oireachtas a luaithe is féidir tar éis a déanta agus má dhéanann ceachtar Teach acu sin, laistigh den 21 lá a shuífidh an Teach sin tar éis an scéim a leagan faoina bhráid, rún a rith ag neamhniú na scéime, beidh an scéim ar neamhní dá réir sin, ach sin gan dochar do bhailíocht aon ní a rinneadh roimhe sin faoin scéim.
Daoine údaraithe.
18.—(1) Féadfaidh an Bord duine is fostaí de chuid an Bhoird (dá ngairtear “duine údaraithe” san alt seo) a údarú i scríbhinn le hiniúchadh nó imscrúdú a dhéanamh ar staid agus seoladh scéime.
(2) Féadfaidh an Bord nó duine údaraithe, i ndáil le scéim, a cheangal ar an bhfostóir lena mbaineann nó ar iontaobhaithe na scéime cibé faisnéis agus mínithe, agus cibé leabhair chuntais agus doiciméid eile, i ndáil leis an scéim de réir mar a bheidh sonraithe a thabhairt dó laistigh de cibé tréimhse réasúnach a bheidh sonraithe.
(3) Féadfaidh duine údaraithe, ar a údarú a thabhairt ar aird má cheanglaítear sin air—
(a) dul isteach gach uile thráth réasúnach in áitreabh aon fhostóra, iontaobhaithe nó gníomhaire, de réir mar a bheidh, agus
(b) cibé scrúdú nó fiosrú a dhéanamh is gá chun a fhionnadh an bhfuil forálacha an Achta seo á gcomhlíonadh nó comhlíonta.
(4) Maidir leis an dualgas aon fhaisnéis, doiciméad, ábhar nó míniú a thabhairt ar aird nó a chur ar fáil, bainfidh sé freisin le haon duine ar oifigeach nó fostaí de chuid an fhostóra é nó ar iontaobhaí nó gníomhaire é, de réir mar a bheidh, nó ar dealraitheach don Bhord nó don duine údaraithe an fhaisnéis, an doiciméad, an t-ábhar nó an míniú sin a bheith ina sheilbh nó faoina rialú aige.
(5) Má dhéanann aon fhostóir, nó aon oifigeach nó fostaí de chuid an fhostóra, nó aon iontaobhaí scéime nó gníomhaire don scéim—
(a) bac a chur go toiliúil ar dhuine údaraithe agus é ag feidhmiú a chumhachtaí faoin alt seo, nó
(b) diúltú a thabhairt, gan leithscéal réasúnach, aon fhaisnéis, doiciméad, ábhar nó míniú a thabhairt ar aird don duine sin nuair a cheanglaítear air é sin a dhéanamh faoin alt seo, nó
(c) diúltú a thabhairt, gan leithscéal réasúnach, aon cheisteanna a fhreagairt a chuirfidh an duine údaraithe air maidir le gnóthaí na scéime,
beidh sé ciontach i gcion faoin alt seo agus dlífear—
(i) ar é a chiontú go hachomair, fíneáil nach mó ná £1,000 nó príosúnacht ar feadh téarma nach faide ná bliain, nó iad araon, a chur air,
(ii) ar é a chiontú ar díotáil, fíneáil nach mó ná £10,000 nó príosúnacht ar feadh téarma nach faide ná 2 bhliain, nó iad araon, a chur air.
(6) San alt seo folaíonn “gníomhaire”, i ndáil le scéim, na hachtúirí, na hiniúchóirí agus na cuntasóirí eile agus na comhairleoirí airgeadais agus na comhairleoirí eile don scéim.
(7) Aon tagairt san alt seo d'oifigeach, d'fhostaí nó do ghníomhaire scéime folaíonn sí tagairt do dhuine a bhí, ach nach bhfuil a thuilleadh, ina oifigeach, ina fhostaí nó ina ghníomhaire (de réir mar a bheidh) de chuid na scéime.
Comhaltas de cheachtar Teach den Oireachtas nó de Pharlaimint na hEorpa ag comhaltaí den Bhord nó ag foireann an Bhoird.
19.—(1) Más rud é, i gcás comhalta den Bhord—
(a) go n-ainmneofar é mar chomhalta de Sheanad Éireann, nó
(b) go dtoghfar é mar chomhalta de cheachtar Teach den Oireachtas nó mar ionadaí i bParlaimint na hEorpa, nó
(c) go measfar de bhun alt 15 (a cuireadh isteach leis an Acht um Thoghcháin do Thionól na hEorpa, 1984) den Acht um Thoghcháin do Thionól na hEorpa, 1977, é a bheith tofa chun Parlaimint na hEorpa chun folúntas a líonadh,
scoirfidh sé air sin de bheith ina chomhalta den Bhord.
(2) Más rud é, i gcás comhalta d'fhoireann an Bhoird—
(a) go n-ainmneofar é mar chomhalta de Sheanad Éireann, nó
(b) go dtoghfar é mar chomhalta de cheachtar Teach den Oireachtas nó mar ionadaí i bParlaimint na hEorpa, nó
(c) go measfar de bhun alt 15 (a cuireadh isteach leis an Acht um Thoghcháin do Thionól na hEorpa, 1984) den Acht um Thoghcháin do Thionól na hEorpa, 1977, é a bheith tofa chun Parlaimint na hEorpa chun folúntas a líonadh,
beidh sé air sin ar iasacht ó fhostaíocht ag an mBord agus ní íocfaidh an Bord leis ná ní bheidh sé i dteideal go bhfaighidh sé ón mBord aon luach saothair ná liúntais i leith na tréimhse dar tosach tráth a ainmnithe nó a thofa amhlaidh nó an tráth a measfar amhlaidh é a bheith tofa, de réir mar a bheidh, agus dar críoch an tráth a scoirfidh sé de bheith ina chomhalta de cheachtar Teach acu sin nó mar ionadaí sa Pharlaimint sin.
(3) Duine a bheidh de thuras na huaire i dteideal faoi Bhuan-Orduithe ceachtar Tí den Oireachtas suí sa Teach sin nó is ionadaí i bParlaimint na hEorpa beidh sé, fad a bheidh sé i dteideal amhlaidh nó ina ionadaí amhlaidh, dícháilithe chun bheith ina chomhalta den Bhord nó d'fhoireann an Bhoird.
(4) Gan dochar do ghinearáltacht fho-alt (2), forléireofar an fo-alt sin mar fho-alt a thoirmisceann, inter alia, tréimhse a luaitear san fho-alt sin a ríomh mar sheirbhís leis an mBord chun críocha aon sochar aoisliúntais.
Airleacain ón Aire chun an Bhoird.
20.—Féadfaidh an tAire, ó am go ham le toiliú an Aire Airgeadais, cibé suimeanna a chinnfidh an tAire chun críocha caiteachais ag an mBord i gcomhlíonadh a chuid feidhmeanna a airleacan chuig an mBord as airgead a sholáthróidh an tOireachtas.
Comhalta den Bhord do nochtadh leasa i gconradh beartaithe.
21.—Aon chomhalta den Bhord—
(a) a bhfuil aon leas ábhartha nó airgeadais aige in aon chomhlacht corpraithe a mbeartaíonn an Bord aon chonradh a dhéanamh leis, nó
(b) a bhfuil aon leas ábhartha nó airgeadais aige in aon chonradh a bheartaíonn an Bord a dhéanamh,
nochtfaidh sé don Bhord go bhfuil an leas sin aige agus cad é an leas é, agus ní ghlacfaidh sé páirt in aon phlé nó cinneadh ag an mBord maidir leis an gconradh, agus taifeadfar an nochtadh sin i miontuairiscí an Bhoird.
Cuntais agus iniúchtaí an Bhoird.
22.—(1) Coimeádfaidh an Bord, i cibé foirm a cheadóidh an tAire le comhthoiliú an Aire Airgeadais, na cuntais go léir is cuí agus is gnách ar an airgead go léir a gheobhaidh an Bord nó a chaithfidh sé, lena n-áirítear cuntas ioncaim agus caiteachais agus clár comhardaithe agus, go háirithe, coimeádfaidh sé na cuntais speisialta sin go léir a ordóidh an tAire ó am go ham.
(2) Maidir le cuntais a choimeádfar de bhun an ailt seo déanfar, a luaithe is féidir tar éis dheireadh na bliana airgeadais de chuid an Bhoird lena mbaineann siad, iad a chur faoi bhráid an Ard-Reachtaire Cuntas agus Ciste lena n-iniúchadh agus déanfar cóip den chuntas ioncaim agus caiteachais agus den chlár comhardaithe agus den chuid eile sin (más ann) dá chuid cuntas a ordóidh an tAire agus cóip de thuarascáil an Ard-Reachtaire Cuntas agus Ciste ar an gcuntas a thíolacadh a luaithe is féidir don Aire agus cuirfidh an tAire faoi deara cóipeanna de gach ceann de na doiciméid réamhráite a leagan faoi bhráid gach Tí den Oireachtas.
Tuarascálacha agus faisnéis don Aire.
23.—(1) Tabharfaidh an Bord don Aire cibé faisnéis i ndáil le hioncam agus caiteachas an Bhoird a cheanglóidh sé ó am go ham.
(2) A luaithe is féidir tar éis dheireadh gach bliana airgeadais de chuid an Bhoird, ach tráth nach déanaí ná 6 mhí ina dhiaidh sin, tabharfaidh an Bord tuarascáil don Aire faoina ghníomhaíochtaí le linn na bliana sin agus cuirfidh an tAire faoi deara cóipeanna den tuarascáil a leagan faoi bhráid gach Tí den Oireachtas.
(3) I ngach tuarascáil faoi fho-alt (2) beidh faisnéis i cibé foirm, agus maidir le cibé ábhair, a ordóidh an tAire.
(4) Déanfaidh an Bord, aon uair a iarrfaidh an tAire é sin air, faisnéis a thabhairt dó i ndáil le cibé nithe a shonróidh an tAire i dtaca nó i ndáil le réimse a chuid gníomhaíochtaí i gcoitinne, nó maidir le haon chuntas a d'ullmhaigh an Bord nó le haon tuarascáil atá sonraithe i bhfo-alt (2) nó (4) nó in alt 22 (2) nó maidir le beartas agus gníomhaíochtaí an Bhoird, seachas a chuid gníomhaíochtaí ó lá go lá.
Nochtadh faisnéise.
24.—(1) Ní nochtfaidh aon duine, gan toiliú an Bhoird, aon fhaisnéis a fuair sé agus é ag comhlíonadh dualgas (nó de thoradh aon dualgas a chomhlíonadh) mar chomhalta den Bhord nó mar chomhalta d'fhoireann an Bhoird nó mar chomhairleoir nó mar shainchomhairleoir don Bhord.
(2) Beidh duine a sháróidh fo-alt (1) ciontach i gcion agus dlífear, ar é a chiontú go hachomair, fíneáil nach mó ná £1,000 a chur air.
(3) Ní choiscfidh aon ní i bhfo-alt (1) faisnéis i dtuarascáil a thabharfar don Bhord nó a thabharfaidh an Bord nó a thabharfar thar a cheann don Aire a nochtadh.
Táillí is iníoctha leis an mBord.
25.—Déanfaidh iontaobhaithe scéime táillí de cibé méid a bheidh forordaithe le toiliú an Aire Airgeadais a íoc leis an mBord gach bliain as acmhainní na scéime agus féadfar táillí éagsúla a fhorordú faoin alt seo maidir le scéimeanna d'aicmí éagsúla.
Foráil i ndáil le cinntí ag an mBord faoi ailt 38, 53, 58 agus 75.
26.—(1) (a) Maidir le haon cheist a bheidh le cinneadh ag an mBord faoi alt 38, 53, 58 nó 75, cinnfidh an Bord í, dá lánrogha féin, d'éagmais nó tar éis éisteacht ó bhéal ag an mBord (nó ag cibé comhalta nó comhaltaí den Bhord nó cibé duine nó daoine eile a údaróidh an Bord chun na críche sin).
(b) Féadfaidh aon duine lena mbaineann sé uiríll a dhéanamh chun an Bhoird i ndáil le ceist den sórt sin a dúradh agus beidh aird ag an mBord ar aon uiríll den sórt sin nuair a bheidh a chinneadh á dhéanamh aige.
(2) Is i scríbhinn a dhéanfar uiríll faoi fho-alt (1) nó, má tá éisteacht ó bhéal á seoladh faoi fho-alt (1) i ndáil leis an gceist lena mbaineann, déanfar ag an éisteacht iad.
(3) Beidh cumhacht ag an duine nó na daoine a bheidh ag seoladh éisteacht ó bhéal faoin alt seo fianaise a ghlacadh faoi mhionn agus, chun na críche sin, féadfaidh aon duine de na daoine a dúradh daoine a bheidh ag láithriú mar fhinnéithe ag an éisteacht a chur faoi mhionn.
(4) (a) Féadfaidh an duine, nó aon duine de na daoine, a bheidh ag seoladh éisteacht ó bhéal faoin alt seo, trí fhógra chuige sin a thabhairt i scríbhinn do dhuine, a cheangal ar an duine láithriú cibé lá agus ag cibé am agus i cibé áit a bheidh sonraithe san fhógra chun fianaise a thabhairt ag an éisteacht i ndáil leis an gceist a bheidh le cinneadh ag an mBord, nó chun aon doiciméid a bheidh ina sheilbh nó ina choimeád nó faoina rialú agus a bhaineann le haon cheist den sórt sin a thabhairt ar aird ag an éisteacht.
(b) Féadfar fógra faoi mhír (a) a thabhairt trína sheachadadh ar an duine lena mbaineann sé nó trína chur leis an bpost i litir chláraithe réamhíoctha a bheidh dírithe chuig an duine ag an seoladh ag a bhfuil gnáthchónaí air.
(c) Aon duine a mbeidh fógra faoi mhír (a) tugtha dó agus a dhiúltóidh fianaise a thabhairt, nó a thabharfaidh fianaise bhréagach, ag éisteacht ó bhéal faoin alt seo, nó a dhiúltóidh nó a mhainneoidh go toiliúil aon doiciméad lena mbaineann an fógra a thabhairt ar aird ag éisteacht den sórt sin, beidh sé ciontach i gcion agus dlífear—
(i) ar é a chiontú go hachomair, fíneáil nach mó ná £1,000 nó príosúnacht ar feadh téarma nach faide ná bliain, nó iad araon, a chur air,
(ii) ar é a chiontú ar díotáil, fíneáil nach mó ná £10,000 nó príosúnacht ar feadh téarma nach faide ná 2 bhliain, nó iad araon, a chur air.
(5) Féadfaidh an duine nó na daoine a bheidh ag seoladh éisteacht ó bhéal faoin alt seo a ordú do dhuine lena mbaineann, suim réasúnach a íoc le haon duine eile lena mbaineann i leith na gcaiteachas a thabhaigh an duine i ndáil leis an éisteacht agus féadfaidh an duine lena mbaineann aon suim den sórt sin a ghnóthú ón duine eile lena mbaineann, mar fhiach conartha shimplí in aon chúirt dlínse inniúla.
(6) Faoi réir fhorálacha an Achta seo, is de réir mar a bheidh forordaithe a bheidh an nós imeachta ag éisteachtaí ó bhéal faoin alt seo agus aon rialacháin a dhéanfar chun críocha an fho-ailt seo féadfar, gan dochar do ghinearáltacht a bhfuil ansin roimhe seo, foráil a dhéanamh iontu maidir le fógra a thabhairt do dhaoine lena mbaineann i dtaobh uiríll a dhéanamh faoin alt seo, i dtaobh dháta, am agus ionad na n-éisteachtaí sin agus i dtaobh chinntí an Bhoird faoi alt 38, 53, 58 nó 75, maidir leis na himthosca (más ann) ina bhféadfaidh daoine lena mbaineann a gcásanna a chur i láthair ag an éisteacht sin trí ionadaithe (lena n-áirítear ionadaithe dlí), maidir le taifead leordhóthanach a dhéanamh ar na himeachtaí ag na héisteachtaí sin agus maidir le cibé nithe eile is dóigh leis an Aire is gá nó is fóirsteanach chun críocha an ailt seo agus chun lánéifeacht a thabhairt don alt seo.
CUID III
Sochair a Chaomhnú
Léiriú (Cuid III).
27.—(1) Sa Chuid seo agus sa Dara Sceideal, ach amháin mar a n-éilíonn an comhthéacs a mhalairt—
ciallaíonn “seirbhís cháilitheach”, i ndáil le comhalta de scéim, comhiomlán gach tréimhse de sheirbhís ináirithe, bíodh nó ná bíodh sí leanúnach i ngach cás—
(a) faoin scéim,
(b) faoi gach scéim eile a bhaineann leis an bhfostaíocht chéanna,
(c) faoi gach scéim eile a bhaineann le haon fhostaíocht eile a mbeidh cearta chun sochair fhadseirbhíse deonaithe ina leith faoin scéim in ionad cearta fabhraithe faoin scéim eile sin:
Ar choinníoll nach gcomhairfear aon tréimhse den sórt sin, ná aon chuid de, níos mó ná uair amháin;
tá le “íocaíocht aistritheach” an bhrí a shanntar dó le halt 34 (2).
(2) I gcás ina ndéantar ráta nó méid coda den sochar fadseirbhíse is iníoctha faoi scéim shochair shainithe a chinneadh, go díreach, ar bhonn méid ranníoca a d'íoc an comhalta nó a íocadh ina leith, ansin, chun críocha na Coda seo agus an Dara Sceideal, déileálfar leis an scéim, sa mhéid go mbaineann sí leis an gcuid sin den sochar fadseirbhíse, mar scéim ranníoca shainithe agus, sa mhéid go mbaineann sí le sochair eile (lena n-áirítear an chuid eile den sochar fadseirbhíse) déileálfar léi mar scéim shochair shainithe.
(3) Déanfar tagairtí sa Chuid seo agus sa Dara Sceideal do scéim ranníoca shainithe nó do scéim shochair shainithe a fhorléiriú mar thagairtí a fholaíonn tagairtí do chuid den scéim sin.
Teideal chun sochar caomhnaithe a fháil.
28.—(1) Faoi réir alt 37, beidh feidhm ag an gCuid seo agus ag an Dara Sceideal maidir le haon chomhalta de scéim a bhfuil seirbhís aige i bhfostaíocht iomchuí tar éis thosach feidhme na Coda seo.
(2) Aon chomhalta de scéim a gcríochnaíonn a sheirbhís i bhfostaíocht iomchuí, ar shlí seachas ar é d'fháil bháis, tar éis thosach feidhme na Coda seo ach roimh ghnáthaois inphinsin agus a mbeidh 5 bliana ar a laghad de sheirbhís cháilitheach comhlánaithe aige ar tar éis thosach feidhme na Coda seo a thiteann 2 bhliain ar a laghad den sórt sin, beidh sé i dteideal sochar (dá ngairtear “sochar caomhnaithe” san Acht seo) a fháil.
Sochar caomhnaithe — scéim shochair shainithe.
29.—(1) San alt seo—
tá le “pinsean teagmhasach” an bhrí a shanntar dó le fo-alt (5);
ciallaíonn “scéim” scéim shochair shainithe.
(2) Ní chuirfear sochar caomhnaithe ar fáil faoi scéim ach amháin—
(a) maidir le sochar fadseirbhíse, nó
(b) i gcás ina gcinnfidh na hiontaobhaithe amhlaidh trí rogha a fheidhmiú faoi fho-alt (5), maidir le pinsean teagmhasach.
(3) Déanfar sochar caomhnaithe a ríomh de réir Chuid A den Dara Sceideal.
(4) Faoi réir fho-alt (5), ar chomhalta de scéim atá i dteideal soch air chaomhnaithe faoin scéim d'fháil bháis sula dtosóidh an sochar sin de bheith iníoctha, beidh méid iníoctha ina leith sin faoin scéim lena ionadaí pearsanta ar méid é is ionann agus luach achtúireach an tsochair chaomhnaithe (lena n-áirítear aon sochar caomhnaithe faoi fho-ailt (6) agus (7)) díreach roimh bhás an chomhalta lena mbaineann.
(5) (a) I gcás ina ndéantar foráil i scéim le haghaidh pinsean a íoc le baintreach fir nó mná an chomhalta lena mbaineann nó le haon chleithiúnaithe de chuid an chomhalta sin, nó leo araon, nó le haghaidh ceachtar acu nó lena n-aghaidh araon, i gcás an comhalta sin d'fháil bháis le linn dó bheith i bhfostaíocht iomchuí ach sula mbeidh gnáthaois inphinsin slánaithe aige (dá ngairtear “pinsean teagmhasach” san alt seo), féadfaidh iontaobhaithe na scéime, in ionad an tsochair a shonraítear i bhfo-alt (4), pinsean teagmhasach, arna ríomh de réir mhír 1 de Chuid A den Dara Sceideal, a chur ar fáil faoin scéim agus measfar gur cuid de shochar caomhnaithe an chomhalta sin an sochar sin.
(b) Chun críocha mhír (a), déanfar tagairtí i mír 1 de Chuid A den Dara Sceideal do shochar fadseirbhíse a fhorléiriú mar thagairtí do phinsean teagmhasach de réir bhrí an ailt seo.
(6) I gcás comhalta de scéim a bheith i dteideal sochair fadseirbhíse bhreise faoin scéim de bhrí gur íocadh ranníocaí saorálacha breise, déanfar sochar caomhnaithe i leith an tsochair sin a ríomh de réir mhír 3 de Chuid A den Dara Sceideal agus cuirfear ar fáil é de bhreis ar an sochar caomhnaithe faoi fho-alt (2):
Ar choinníoll, má bhíonn an comhalta tar éis aisíoc aon ranníocaí den sórt sin a fháil a d'íoc sé le linn aon tréimhse seirbhíse ináirithe roimh thosach feidhme na Coda seo, go ndéanfar ansin, le linn méid aon sochair chaomhnaithe faoin bhfo-alt seo a bheith á ríomh, neamhaird a thabhairt ar aon tréimhse seirbhíse ináirithe roimh thosach feidhme na Coda seo.
(7) I gcás go mbeidh sochar fadseirbhíse breise deonaithe do chomhalta faoi scéim i leith cearta fabhraithe a aistriú ó scéim eile, cuirfear an sochar sin ar fáil de bhreis ar an sochar caomhnaithe faoi fho-alt (2):
Ar choinníoll, má bhíonn an comhalta tar éis aisíoc na ranníocaí a fháil a d'íoc sé leis an scéim eile roimh thosach feidhme na Coda seo, is ranníocaí a bhí ar áireamh sna cearta a aistríodh ón scéim eile, go ndéanfar ansin, le linn méid aon sochair chaomhnaithe faoin bhfo-alt seo a bheith á ríomh, neamhaird a thabhairt ar aon sochar fadseirbhíse breise a bhí fabhraithe faoin scéim eile sin roimh thosach feidhme na Coda seo.
Sochar caomhnaithe — scéim ranníoca shainithe.
30.—(1) San alt seo—
forléireofar “ranníocaí cuí” de réir fho-ailt (4), (5) agus (6);
ciallaíonn “scéim” scéim ranníoca shainithe.
(2) Cuirfear sochar caomhnaithe ar fáil faoi scéim agus is sochar a bheidh ann arb ionann a luach achtúireach ar an dáta a dtosófar á íoc agus luach carnaithe na ranníocaí cuí faoin scéim i leith an chomhalta lena mbaineann ar an dáta sin.
(3) Ar chomhalta de scéim atá i dteideal sochair chaomhnaithe d'fháil bháis sula dtosóidh an sochar sin de bheith iníoctha, beidh méid iníoctha ina leith sin faoin scéim lena ionadaí pearsanta ar méid é is ionann agus luach carnaithe na ranníocaí cuí faoin scéim i leith an chomhalta díreach roimh bhás dó.
(4) Faoi réir fho-ailt (5) agus (6), is iad na ranníocaí cuí na ranníocaí a d'íoc an comhalta lena mbaineann, nó a íocadh ina leith, chun críocha sochair fadseirbhíse ó thosach feidhme na Coda seo, nó, más déanaí é, ón dáta a dtosóidh an fhostaíocht iomchuí, ach gan ranníocaí saorálacha breise, ná aon íocaíocht in ionannas d'aistriú ar chearta fabhraithe ó scéim eile, a áireamh.
(5) I gcás comhalta de scéim a bheith i dteideal sochair fadseirbhíse bhreise faoin scéim de bhrí gur íocadh ranníocaí saorálacha breise, is iad na ranníocaí cuí na ranníocaí sin go léir:
Ar choinníoll, má bhíonn an comhalta tar éis aisíoc aon ranníocaí den sórt sin a fháil a d'íoc sé roimh thosach feidhme na Coda seo, gurb iad na ranníocaí cuí na ranníocaí a d'íoc sé ó thosach feidhme na Coda seo.
(6) I gcás go mbeidh sochar fadseirbhíse breise deonaithe do chomhalta faoi scéim i leith cearta fabhraithe a aistriú ó scéim eile, is iad na ranníocaí cuí méid na híocaíochta a fuair iontaobhaithe na scéime i leith na gceart fabhraithe sin:
Ar choinníoll, má bhíonn an comhalta tar éis aisíoc na ranníocaí a fháil a d'íoc sé roimh thosach feidhme na Coda seo faoin scéim sin, is ranníocaí a bhí ar áireamh sna cearta a aistríodh, gurb iad na ranníocaí cuí an chuid den íocaíocht a fuair na hiontaobhaithe a bhí in ionannas do chearta a d'fhabhraigh tar éis an tosach feidhme sin.
(7) I gcás sochair faoi scéim a bheith urraithe faoi pholasaí árachais amháin nó níos mó, ansin, chun críocha na Coda seo, is é an luach carnaithe a bheidh, ar an dáta a dtosófar ar an sochar caomhnaithe a íoc, ag na ranníocaí cuí a d'íoc comhalta nó a íocadh thar a cheann, ná an cion d'fháltais gach polasaí den sórt sin is infheidhme maidir leis na ranníocaí sin.
Sochar caomhnaithe a íoc.
31.—(1) Beidh sochar caomhnaithe iníoctha as acmhainní na scéime.
(2) Ach amháin mar a fhoráiltear sa Chuid seo, beidh sochar caomhnaithe iníoctha de réir agus faoi réir rialacha na scéime arb iad na rialacha iad amhail ar dháta foirceanta na fostaíochta iomchuí.
Neamhtheideal chun aisíoc ranníocaí a fháil.
32.—Aon chomhalta de scéim atá i dteideal sochar caomhnaithe a fháil faoin scéim de réir fhorálacha na Coda seo, ní bheidh sé i dteideal aisíoc aon ranníocaí a fháil a íocfar leis an scéim sin tar éis thosach feidhme na Coda seo.
Sochar caomhnaithe a athluacháil.
33.—(1) San alt seo agus i gCuid B den Dara Sceideal ciallaíonn “bliain athluachála” bliain dar tosach 5 bliana ar a laghad tar éis thosach feidhme na Coda seo.
(2) Más rud é, maidir le haon sochar caomhnaithe is iníoctha faoi scéim shochair shainithe le comhalta, nó i leith comhalta, agus a ríomhtar de réir mhír 1 nó 3, nó de réir na míreanna sin araon, de Chuid A den Dara Sceideal, go mbeidh tréimhse bliana ar a laghad idir—
(a) tosach na chéad bhliana athluachála nó an dáta a gcríochnaíonn fostaíocht iomchuí an chomhalta, cibé acu is déanaí, agus
(b) an dáta a mbaineann nó a mbainfeadh sé amach gnáthaois inphinsin nó dáta a bháis, cibé acu is luaithe,
ansin, déanfar an sochar caomhnaithe a athluacháil gach bliain a luaithe is féidir tar éis dheireadh gach bliana athluachála de réir fhorálacha Chuid B den Sceideal sin.
(3) Ní dhéanfar athlúacháil faoin alt seo i leith comhalta de scéim—
(a) tar éis an dáta a n-íoctar sochar caomhnaithe leis nó ina leith, nó
(b) tar éis an dáta a mbaineann sé amach gnáthaois inphinsin, nó
(c) tar éis dháta a bháis,
cibé acu is luaithe.
(4) Déanfaidh an tAire maidir le gach bliain athluachála, tar éis dó dul i gcomhairle leis an Aire Airgeadais, an céatadán (dá ngairtear “an céatadán athluachála” san Acht seo) a fhorordú a mbeidh an sochar caomhnaithe le méadú trína athluacháil faoin alt seo don bhliain sin.
(5) Is é an céatadán a fhorordófar faoi fho-alt (4) maidir le bliain athluachála—
(a) an céatadán arb ionann é agus an méadú ar an leibhéal ginearálta praghsanna do thomhaltóirí i rith na bliana sin arna ríomh ag an Aire ar cibé caoi is cuí leis, nó
(b) 4 faoin gcéad,
cibé acu is lú.
(6) Féadfaidh an tAire, le rialacháin, an céatadán a shonraítear i bhfo-alt (5) (b) a athrú, ach ní bheidh feidhm ag aon athrú den sórt sin i gcás sochair chaomhnaithe a n-eascraíonn an teideal chuige roimh dháta déanta na rialachán lena mbaineann.
(7) Más rud é, i dtuairim an Aire, nach raibh aon mhéadú ar an leibhéal ginearálta praghsanna do thomhaltóirí i rith bliana athluachála, ní fhorordóidh sé céatadán faoi fho-alt (4) i ndáil leis an mbliain sin agus ní dhéanfar an athluacháil a bheadh, murach an fo-alt seo, le déanamh ar aon sochar caomhnaithe a luaithe is féidir tar éis dheireadh na bliana sin.
Teideal chun íocaíocht aistritheach a fháil.
34.—(1) Beidh feidhm ag an alt seo maidir le comhalta de scéim mhaoinithe atá i dteideal sochair chaomhnaithe faoin gCuid seo.
(2) Beidh comhalta de scéim lena mbaineann an t-alt seo i dteideal go n-aistreofaí méid airgid ón scéim (dá ngairtear “íocaíocht aistritheach” sa Chuid seo) de réir fho-alt (3), ar méid é is comhionann—
(a) i gcás scéim shochair shainithe, le luach achtúireach an tsochair chaomhnaithe ar an dáta a bhfaighidh na hiontaobhaithe an t-iarratas iomchuí faoi fho-alt (3), agus
(b) i gcás scéim ranníoca shainithe, le luach carnaithe na ranníocaí cuí faoin scéim i leith an chomhalta ar an dáta sin:
Ar choinníoll, i gcás sochair faoi scéim den sórt sin a bheith urraithe faoi pholasaí árachais amháin nó níos mó, gurb é luach carnaithe na ranníocaí cuí ná an cion d'fháltais gach polasaí den sórt sin is infheidhme maidir leis na ranníocaí sin.
(3) Aon chomhalta de scéim atá i dteideal íocaíocht aistritheach a fháil faoi fho-alt (2), féadfaidh sé an ceart sin a fheidhmiú trí iarratas a dhéanamh i scríbhinn chuig iontaobhaithe na scéime ag tabhairt cibé faisnéise dóibh a cheanglóidh siad le réasún agus á ordú dóibh an íocaíocht aistritheach a chur chun feidhme—
(a) chun íocaíocht a dhéanamh le scéim eile, nó
(b) chun íocaíocht amháin nó níos mó a dhéanamh atá le déanamh faoi pholasaithe nó conarthaí árachais atá bainte amach thar ceann an chomhalta le gnóthas amháin nó níos mó (de réir bhrí an Achta Árachais, 1989) agus atá ceadaithe ag na Coimisinéirí Ioncaim faoi Chaibidil II de Chuid I den Acht Airgeadais, 1972.
(4) I gcás ina bhfaighidh iontaobhaithe scéime iarratas faoi fho-alt (3), cuirfidh siad an íocaíocht aistritheach lena mbaineann chun feidhme, laistigh den tréimhse 3 mhí tar éis dháta an iarratais a fháil, ar an gcaoi a bheidh ordaithe leis an iarratas faoi fho-alt (3).
(5) I gcás—
(a) go mbeidh duine tar éis an teideal a thugtar dó faoi fho-alt (2) a fheidhmiú, agus
(b) go mbeidh iontaobhaithe na scéime a bhfuil an íocaíocht aistritheach á déanamh aisti tar éis forálacha fho-alt (4) a chomhlíonadh,
ansin beidh siad urscaoilte ó aon oibleagáid sochair lena mbaineann an íocaíocht aistritheach a chur ar fáil.
(6) I gcás ina n-ordóidh comhalta scéime go gcuirfear íocaíocht aistritheach chun feidhme de réir fho-alt (3) (a), glacfaidh iontaobhaithe na scéime lena bhfuil an íocaíocht aistritheach á déanamh leis an íocaíocht sin agus déanfaidh siad sochair, arb ionann a luach achtúireach agus méid na híocaíochta aistrithí, a chur ar fáil i cibé foirm a chinnfidh siad.
(7) Ní bheidh comhalta scéime i dteideal íocaíocht aistritheach a fháil faoin alt seo más rud é—
(a) go mbeidh tosaithe ar a shochar caomhnaithe a íoc, nó
(b) go mainneoidh sé an teideal a fheidhmiú laistigh de thréimhse 2 bhliain (nó cibé tréimhse is faide ná sin dá bhforálfar sa scéim nó ar a gcinnfidh iontaobhaithe na scéime) tar éis an dáta ar chríochnaigh an fhostaíocht iomchuí lena mbaineann.
Cumhacht iontaobhaithe íocaíocht aistritheach a dhéanamh.
35.—(1) D'ainneoin aon ní in alt 34, féadfaidh iontaobhaithe scéime, i cibé imthosca a bheidh forordaithe, in ionad sochar caomhnaithe a chur ar fáil as acmhainní na scéime, íocaíocht aistritheach a dhéanamh as an scéim, gan toiliú an chomhalta lena mbaineann, trí íocaíocht amháin nó níos mó dá dtagraítear in alt 34 (3) (b) a dhéanamh.
(2) I gcás ina mbeidh iontaobhaithe scéime tar éis íocaíocht aistritheach a dhéanamh de réir fho-alt (1), beidh siad urscaoilte ó aon oibleagáid sochair lena mbaineann an íocaíocht aistritheach a chur ar fáil.
Ní thabharfar aird ar fhorálacha scéimeanna a bhaineann le forghéilleadh agus lian.
36.—Ní thabharfar aird, chun críche na Coda seo, ar aon fhoráil de chuid scéime—
(a) ina bhforáiltear d'fhorghéilleadh sochair chaomhnaithe, nó
(b) a chumasaíonn d'fhostóir comhalta lian a fheidhmiú ar shochar caomhnaithe an chomhalta.
Eisiamh ó Chuid III agus ón Dara Sceideal agus modhnú orthu.
37.—(1) I gcás inarb é tuairim an Aire, maidir leis na sochair a chuirtear ar fáil faoi scéimeanna nó earnálacha scéimeanna i rith tréimhse is dóigh leis an Aire atá réasúnta fada chun críocha an fho-ailt seo, nach lú fabhar iad do na comhaltaí lena mbaineann ná na sochair a gceanglaítear leis an Acht seo iad a chur ar fáil faoi na scéimeanna nó na hearnálacha scéimeanna, féadfaidh sé, le rialacháin arna ndéanamh le toiliú an Aire Airgeadais, na scéimeanna sin nó na hearnálacha sin scéimeanna a eisiamh ó fheidhm na Coda seo agus an Dara Sceideal.
(2) I gcás inar dóigh leis an Aire go mbeadh sé míréasúnach, ag féachaint dá gcineál agus dá ngné, agus go mbeadh sé contrártha do leasanna a gcuid comhaltaí, a cheangal go gcomhlíonfadh scéimeanna sonraithe nó earnálacha sonraithe scéimeanna go hiomlán forálacha sonraithe den Chuid seo agus den Dara Sceideal, féadfaidh sé, le rialacháin arna ndéanamh le toiliú an Aire Airgeadais, a fhoráil go mbeidh feidhm ag na forálacha sin i ndáil leis na scéimeanna sin nó na hearnálacha sin scéimeanna fara modhnuithe sonraithe, is modhnuithe is dóigh leis an Aire a bheith réasúnach agus nach ndéanann athrú ábhartha ar na forálacha sin.
(3) I gcás ina bhforálfaidh an tAire amhlaidh le rialacháin, ansin, d'ainneoin aon ní sa Chuid seo, sna cásanna a bheidh sonraithe sna rialacháin—
(a) féadfar tréimhse seirbhíse ináirithe duine faoi scéim i bhfostaíochtaí éagsúla a áireamh, chun críocha na Coda seo, mar thréimhse seirbhíse ináirithe faoin scéim i cibé ceann amháin nó níos mó de na fostaíochtaí sin a bheidh sonraithe;
(b) féadfar seirbhís ináirithe duine in aon fhostaíocht a áireamh, i gcás an fhostaíocht sin a bheith bearnaithe, mar sheirbhís atá foirceanta nó nach bhfuil foirceanta.
(4) Féadfaidh an tAire le rialacháin an modh a shonrú ina ndéanfar sochar caomhnaithe is iníoctha faoi scéimeanna a ríomh agus chun cibé coigeartuithe a dhéanamh ar mhéideanna an tsochair sin is gá chun a ríomh a éascú.
Cd.III Easaontas idir Cuid III agus scéimeanna.
38.—(1) Beidh sáraíocht ag forálacha na Coda seo, aon rialachán arna ndéanamh fúithi agus an Dara Sceideal ar aon riail scéime sa mhéid go mbeidh easaontas idir an riail sin agus na forálacha sin.
(2) Maidir le haon cheist i dtaobh—
(a) cibé acu atá easaontas idir aon fhoráil den Chuid seo (lena n-áirítear feidhm aon fhorála arna modhnú le rialacháin), aon rialacháin arna ndéanamh fúithi nó an Dara Sceideal, agus aon riail scéime, nó
(b) cibé acu is scéim shochair shainithe nó scéim ranníoca shainithe chun críocha na Coda seo aon scéim,
is é an Bord a chinnfidh í, ar iarratas chuige sin a bheith déanta i scríbhinn chuige ag duine a shonraítear i bhfo-alt (3).
(3) Beidh na daoine seo a leanas i dteideal iarratas a dhéanamh faoi fho-alt (2) maidir le scéim:
(a) iontaobhaithe na scéime;
(b) aon duine is fostóir daoine i bhfostaíocht iomchuí lena mbaineann an scéim;
(c) aon chomhalta nó comhalta ionchasach den scéim;
(d) cibé daoine eile (más ann) a bheidh forordaithe, ar daoine iad ar chóir dóibh, i dtuairim an Aire, a bheith i dteideal iarratas den sórt sin a dhéanamh.
(4) Féadfaidh an duine a rinne an t-iarratas lena mbaineann faoi fho-alt (2), nó duine a bhí i dteideal é a dhéanamh, achomharc a dhéanamh chun na hArd-Chúirte ar phonc dlí in aghaidh cinnidh ón mBord faoi fho-alt (2) i ndáil le scéim.
Féadfaidh scéimeanna sochair níos airde a chur ar fáil.
39.—Ní dhéanfar aon ní sna forálacha eile den Chuid seo nó sa Dara Sceideal a fhorléiriú mar ní a chuireann de chosc ar scéim sochair a chur ar fáil, in ionad sochair chaomhnaithe, de réir scála is airde, nó is iníoctha aon tráth is luaithe nó is fabhraí ar shlí eile ná mar a fhoráiltear faoin gCuid seo:
Ar choinníoll—
(a) go mbeidh luach achtúireach na sochar sin comhionann le, nó níos mó ná, luach achtúireach sochair chaomhnaithe,
(b) ar chomhalta d'fháil bháis sula dtosóidh aon sochar den sórt sin de bheith iníoctha, nach lú a mhéid ná an méid ab iníoctha, murach an t-alt seo, de bhua alt 29 (4) nó 30 (3), de réir mar is cuí,
(c) nach mbeidh comhalta, atá i dteideal sochar caomhnaithe a fháil faoin gCuid seo, i dteideal aisíoc aon ranníocaí a fháil a íocfar leis an scéim tar éis thosach feidhme na Coda seo.
CUID IV
Caighdeán Maoiniúcháin
Léiriú (Cuid IV).
40.—Sa Chuid seo agus sa Tríú Sceideal, ach amháin mar a n-éilíonn an comhthéacs a mhalairt—
tá le “deimhniú maoiniúcháin achtúireach” an bhrí a shanntar dó in alt 42;
tá le “an dáta éifeachtach” an bhrí a shanntar dó in alt 42;
tá le “togra maoiniúcháin” an bhrí a shanntar dó in alt 49;
forléireofar “caighdeán maoiniúcháin” de réir alt 44;
ciallaíonn “scéim iomchuí” scéim a bhfuil feidhm ag an gCuid seo maidir léi de bhua alt 41;
ciallaíonn “céatadán deimhnithe” céatadán a bheidh sonraithe chun críocha alt 45 (4);
tá le “céatadán sonraithe” an bhrí a shanntar dó le halt 44.
Feidhm (Cuid IV).
41.—Faoi réir alt 52, beidh feidhm ag an gCuid seo maidir le haon scéim seachas scéim ranníoca shainithe.
Deimhniú maoiniúcháin achtúireach.
42.—(1) Déanfaidh iontaobhaithe scéime iomchuí deimhniú, dá ngairtear “deimhniú maoiniúcháin achtúireach” sa Chuid seo agus sa Tríú Sceideal, a chur faoi bhráid an Bhoird ó am go ham de réir alt 43.
(2) Cuirfidh iontaobhaithe scéime iomchuí faoi deara go ndéanfaidh achtúire deimhnithe maoiniúcháin achtúireacha a ullmhú agus deimhneoidh seisean iontu gurb amhlaidh, ar an dáta, dá ngairtear “an dáta éifeachtach” sa Chuid seo, a ndéantar dliteanais agus acmhainní na scéime a ríomh chun críocha alt 44—
(a) go gcomhlíonann an scéim an caighdeán maoiniúcháin dá bhforáiltear in alt 44, nó
(b) nach gcomhlíonann an scéim an caighdeán maoiniúcháin.
(3) I gcás scéime iomchuí a thosaigh roimh thosach feidhme na Coda seo déanfar, sa chéad deimhniú maoiniúcháin achtúireach a chuirfear faoi bhráid an Bhoird de réir alt 43, an céatadán deimhnithe i ndáil leis an scéim a lua freisin.
(4) Is i cibé foirm a bheidh forordaithe a bheidh deimhniú maoiniúcháin achtúireach.
Dátaí éifeachtacha do dheimhnithe maoiniúcháin achtúireacha.
43.—(1) Is é an dáta éifeachtach don chéad deimhniú maoiniúcháin achtúireach—
(a) i gcás scéime iomchuí a thosaigh roimh thosach feidhme na Coda seo, dáta nach déanaí ná 3 bliana tar éis an tosach feidhme sin, agus
(b) i gcás scéime iomchuí a thosaigh ar an tosach feidhme sin nó dá éis, dáta nach déanaí ná 3½ bliana tar éis thosach feidhme na scéime,
agus is é an dáta éifeachtach do dheimhniú maoiniúcháin achtúireach dá éis sin, dáta nach déanaí ná 3½ bliana tar éis dháta éifeachtach an deimhnithe díreach roimhe sin.
(2) Mura bhforordófar a mhalairt, cuirfidh iontaobhaithe na scéime deimhniú maoiniúcháin achtúireach faoi bhráid an Bhoird laistigh de 9 mí ó dháta éifeachtach an deimhnithe.
Forálacha a bhaineann le caighdeán maoiniúcháin.
44.—Faoi réir na bhforálacha ina dhiaidh seo den Chuid seo, measfar an caighdeán maoiniúcháin a bheith comhlíonta ag scéim iomchuí más rud é, i dtuairim an achtúire, go mbeadh acmhainní na scéime, i gcás go ndéanfaí an scéim a fhoirceannadh ar dháta éifeachtach an deimhnithe maoiniúcháin achtúirigh, leordhóthanach ar an dáta sin faoi chomhair—
(a) dliteanais na scéime arb éard iad—
(i) sochair atá i gcúrsa a n-íoctha lena mbaineann mír 1 den Tríú Sceideal,
(ii) sochair, seachas iad sin dá dtagraítear i bhfomhír (i), arb éard iad sochair bhreise arna n-urrú nó arna ndeonú faoin scéim, thar ceann an chomhalta lena mbaineann, ar mhodh ranníocaí saorálacha breise nó aistriú ceart ó scéim eile lena mbaineann mír 2 den Tríú Sceideal,
(iii) sochair, seachas iad sin dá dtagraítear i bhfomhíreanna (i) agus (ii), is iníoctha i leith seirbhíse ináirithe a chríochnófar tar éis thosach feidhme na Coda seo lena mbaineann mír 3 den Tríú Sceideal, agus
(iv) an céatadán (dá ngairtear an “céatadán sonraithe” sa Chuid seo) d'aon sochair, seachas iad sin dá dtagraítear i bhfomhíreanna (i) agus (ii), is iníoctha i leith seirbhíse ináirithe a críochnaíodh roimh an tosach feidhme sin lena mbaineann mír 4 den Tríú Sceideal, agus
(b) na gcaiteachas measta a bhaineann le foirceannadh na scéime a riar.
Forálacha a bhaineann le scéimeanna a thosaíonn roimh thosach feidhme na Coda seo.
45.—(1) Baineann an t-alt seo le scéimeanna iomchuí a tháinig i ngníomh roimh thosach feidhme na Coda seo.
(2) Cinnfidh an t-achtúire an céatadán, más ann, de na sochair faoi scéim lena mbaineann mír 4 den Tríú Sceideal a d'fhéadfadh, ina thuairim, a bheith curtha ar fáil, ar dháta éifeachtach an chéad deimhnithe maoiniúcháin achtúirigh i ndáil leis an scéim, as acmhainní na scéime dá mba rud é—
(a) go ndearnadh foirceannadh ar an scéim ar an dáta sin, agus
(b) (i) go raibh dliteanais na scéime i leith sochar faoin scéim a shonraítear i bhfomhíreanna (i), (ii) agus (iii) d'fho-alt (a) d'alt 44, agus
(ii) go raibh na caiteachais mheasta a bhaineann le foirceannadh a riar,
urscaoilte cheana féin as acmhainní na scéime.
(3) Le linn an céatadán dá dtagraítear i bhfo-alt (2) a bheith á chinneadh, beidh aird ag an achtúire ar an ord tosaíochta a thugtar do gach earnáil comhaltais i rialacha na scéime lena mbaineann maidir lena foirceannadh ach sin a mhéid amháin atá feidhm acu maidir leis na sochair lena mbaineann an mhír sin 4 agus féadfaidh an t-achtúire céatadán éagsúil a chinneadh maidir le gach earnáil comhaltais den sórt sin.
(4) Luafar, sa chéad deimhniú maoiniúcháin achtúireach i ndáil le scéim, céatadán maidir le gach earnáil comhaltais a bhfuil, de bhun fho-alt (3), feidhm ag céatadán éagsúil maidir léi (dá ngairtear “an céatadán deimhnithe” sa Chuid seo), arb é an ceann is lú díobh seo a leanas é, eadhon—
(a) an céatadán a chinnfidh an t-achtúire de bhun fho-ailt (2) agus (3), agus
(b) 100 faoin gcéad.
(5) Chun críocha na Coda seo—
(a) i gcás go mbaineann deimhniú maoiniúcháin achtúireach le dáta éifeachtach nach mó ná 10 mbliana tar éis thosach feidhme na Coda seo, is é an céatadán sonraithe an céatadán deimhnithe,
(b) i gcás go mbaineann deimhniú maoiniúcháin achtúireach le dáta éifeachtach is mó ná 10 mbliana tar éis an tosach feidhme sin agus gur scéim mhaoinithe a bhí sa scéim áirithe ar an tosach feidhme sin, is é an céatadán sonraithe 100 faoin gcéad.
Nithe a mbeidh aird ag an achtúire orthu.
46.—(i) Le linn dó deimhniú maoiniúcháin achtúireach a chomhlánú, beidh aird ag an achtúire, i dteannta na forálacha iomchuí eile den Chuid seo a chomhlíonadh, ar cibé toimhdeana airgeadais nó eile is dóigh leis is cuí ar dháta éifeachtach an deimhnithe.
(2) Le linn dó na sochair a bheidh le híoc ar fhoirceannadh scéime iomchuí a chinneadh, beidh aird ag an achtúire, i dteannta alt 48 a chomhlíonadh, ar cibé toimhdeana airgeadais nó eile is dóigh leis is cuí.
Teorainneacha le ríomh acmhainní scéime iomchuí.
47.—Maidir le haon ríomhaireacht a dhéanfar chun críocha na Coda seo, déanfar infheistíochtaí de bhreis ar chéatádán forordaithe laistigh d'aicme nó de thuairisc fhorordaithe infheistíochtaí a eisiamh ó acmhainní scéime iomchuí ar dháta ar bith lena mbaineann an ríomhaireacht sin.
Tosaíochtaí ar fhoirceannadh scéime iomchuí.
48.—D'ainneoin aon ní i rialacha scéime iomchuí atá á foirceannadh, déanfar acmhainní na scéime atá á foirceannadh a chur chun feidhme, tráth an fhoirceanta, chun a áirithiú—
(a) sa chéad áit, go leanfar de na sochair a shonraítear i mír 1 den Tríú Sceideal a íoc leis na daoine sin, nó i leith na ndaoine sin, a bhí, ar dháta an fhoirceanta, ag fáil na sochar sin, agus
(b) sa dara háit, go n-íocfar na sochair a shonraítear i míreanna 2 agus 3 den Tríú Sceideal leis na comhaltaí sin, nó i leith na gcomhaltaí sin, den scéim a bhí, ar dháta an fhoirceanta, laistigh de na hearnálacha dá dtagraítear sna míreanna sin,
sula n-urscaoilfear aon dliteanais eile de chuid na scéime:
Ar choinníoll, áfach, go mbeidh na caiteachais, na táillí agus na costais a bhaineann le foirceannadh na scéime iníoctha i dtosaíocht ar aon éilimh eile ar an scéim.
Togra maoiniúcháin.
49.—(1) Más rud é, de réir fhorálacha alt 43, go gcuirfidh iontaobhaithe scéime deimhniú maoiniúcháin achtúireach isteach a dheimhníonn nach gcomhlíonann an scéim, ar dháta éifeachtach an deimhnithe, an caighdeán maoiniúcháin, cuirfidh siad togra (dá ngairtear “togra maoiniúcháin” sa Chuid seo) faoi bhráid an Bhoird de réir fhorálacha an ailt seo.
(2) Maidir le togra maoiniúcháin—
(a) beidh togra ann atá ceaptha chun a chinntiú go bhféadfaí le réasún a bheith ag súil leis, i dtuairim an achtúire, go gcomhlíonfadh an scéim an caighdeán maoiniúcháin ar dháta éifeachtach an chéad deimhnithe maoiniúcháin achtúirigh eile,
(b) beidh sé deimhnithe ag an achtúire mar thogra a chomhlíonann ceanglais mhír (a),
(c) beidh sé sínithe ag an bhfostóir, nó thar ceann an fhostóra, mar chomhartha go gcomhaontaíonn sé leis an togra, agus
(d) cuirfidh iontaobhaithe na scéime an togra maoiniúcháin sin faoi bhráid an Bhoird i dteannta an deimhnithe maoiniúcháin achtúirigh lena mbaineann sé.
(3) Féadfaidh an Bord, más dóigh leis gur gá nó gur cuí é in aon chás áirithe, ceanglaís fho-alt (2) a mhodhnú i leith na scéime nó na scéimeanna lena mbaineann an cás sin i cibé imthosca agus ar cibé téarmaí is cuí leis.
Ordachán ón mBord chuig iontaobhaithe.
50.—(1) Féadfaidh an Bord, le fógra i scríbhinn, a ordú d'iontaobhaithe scéime cibé bearta a dhéanamh is gá chun laghdú a dhéanamh, maidir le comhaltaí na scéime atá i bhfostaíocht iomchuí an tráth sin, ar na sochair a bheadh iníoctha leo nó ina leith as an scéim i gcás—
(a) go mainneoidh iontaobhaithe na scéime deimhniú maoiniúcháin achtúireach a chur isteach laistigh den tréimhse a shonraítear in alt 43, nó
(b) go ndeimhneofar sa deimhniú maoiniúcháin achtúireach nach gcomhlíonann an scéim an caighdeán maoiniúcháin agus nach mbeidh togra maoiniúcháin curtha isteach ag iontaobhaithe na scéime de réir alt 49.
(2) Maidir leis an laghdú ar shochair faoi fho-alt (1), is de chineál é a fhágfaidh go gcomhlíonfadh an scéim, i dtuairim an achtúire lena mbaineann, an caighdeán maoiniúcháin de réir alt 44 díreach tar éis an laghdaithe.
(3) I gcás ina dtabharfaidh an Bord ordachán faoi fho-alt (1), déanfaidh iontaobhaithe na scéime—
(a) fógra faoin laghdú ar shochair a thabhairt do chomhaltaí na scéime laistigh de thréimhse 2 mhí, nó cibé tréimhse is faide ná sin is cuí leis an mBord,
(b) laistigh de thréimhse bhreise míosa, na nithe seo a leanas a chur faoi bhráid an Bhoird—
(i) sonraí an laghdaithe ar shochair, lena n-áirítear cóipeanna de na fógraí a eisíodh chuig comhaltaí na scéime, agus
(ii) deimhniú maoiniúcháin achtúireach á dheimhniú go gcomhlíonann an scéim, ar an dáta éifeachtach, arb é dáta an laghdaithe ar shochair é, an caighdeán maoiniúcháin.
Cáilíocht duine chun a cheaptha mar achtúire scéime.
51.—(1) Ní bheidh duine cáilithe chun a cheaptha mar achtúire chun críocha an Achta seo do scéim—
(a) mura mbeidh na cáilíochtaí forordaithe aige, nó
(b) más comhalta é d'aicme daoine a bheidh forordaithe de thuras na huaire chun críocha an ailt seo.
(2) Ní ghníomhóidh duine mar achtúire do scéim áirithe tráth a mbeidh sé dícháilithe faoin Acht seo chun a cheaptha chun na hoifige sin agus, má thagann achtúire scéime chun bheith dícháilithe amhlaidh le linn a théarma oifige mar achtúire den sórt sin, scarfaidh sé air sin lena oifig agus tabharfaidh sé fógra i scríbhinn d'iontaobhaithe na scéime go bhfuil scartha aige lena oifig mar gheall ar an dícháilíocht sin.
Eisiamh ó Chuid IV agus ón Tríú Sceideal agus modhnú orthu.
52.—(1) I gcás inar dóigh leis an Aire go ndéantar nó go bhféadfar cuid de na sochair, nó na sochair go léir, faoi scéimeanna sonraithe nó faoi earnálacha sonraithe scéimeanna a íoc go hiomlán nó go páirteach as airgead a chuirtear ar fáil as an bPríomh-Chiste nó as airgead a sholáthraíonn an tOireachtas, féadfaidh sé, le rialacháin arna ndéanamh le toiliú an Aire Airgeadais, na scéimeanna sin nó na hearnálacha sin scéimeanna a eisiamh ó fheidhm na Coda seo agus an Tríú Sceideal.
(2) I gcás inar dóigh leis an Aire—
(a) go mbeadh sé míréasúnach, ag féachaint dá gcineál, dá ngné agus dá n-acmhainní agus do na modhanna ar a maoinítear sochair is iníoctha fúthu, agus
(b) go mbeadh sé contrártha do leasanna a gcuid comhaltaí,
a cheangal go gcomhlíonfadh scéimeanna sonraithe nó earnálacha sonraithe scéimeanna go hiomlán forálacha sonraithe den Chuid seo agus den Tríú Sceideal, féadfaidh sé, le rialacháin arna ndéanamh le toiliú an Aire Airgeadais, a fhoráil go mbeidh feidhm ag na forálacha sin i ndáil leis na scéimeanna sin nó na hearnálacha sin scéimeanna fara modhnuithe sonraithe, is modhnuithe is dóigh leis an Aire a bheith réasúnach agus nach ndéanann athrú ábhartha ar na forálacha sin.
Easaontas idir Cuid IV agus scéimeanna.
53.—(1) Beidh sáraíocht ag forálacha na Coda seo agus aon rialachán arna ndéanamh fúithi ar aon riail scéime sa mhéid go mbeidh easaontas idir an riail sin agus na forálacha sin.
(2) Maidir le haon cheist i dtaobh—
(a) cibé acu atá easaontas idir aon fhoráil den Chuid seo (lena n-áirítear aon fhoráil den sórt sin arna modhnú le rialacháin), aon rialachán arna ndéanamh fúithi nó an Tríú Sceideal, agus aon riail scéime, nó
(b) cibé acu is scéim shochair shainithe nó scéim ranníoca shainithe chun críocha na Coda seo aon scéim,
is é an Bord a chinnfidh í, ar iarratas chuige sin a bheith déanta i scríbhinn chuige ag duine atá, i ndáil leis an scéim, ag freagairt do dhuine a luaitear in alt 38 (3) i ndáil le scéim a luaitear ansin.
(3) Féadfaidh an duine a rinne an t-iarratas lena mbaineann faoi fho-alt (2), nó duine a bhí i dteideal é a dhéanamh, achomharc a dhéanamh chun na hArd-Chúirte ar phonc dlí in aghaidh cinnidh ón mBord faoi fho-alt (2) i ndáil le scéim.
CUID V
Nochtadh Faisnéise i nDáil le Scéimeanna
Nochtadh faisnéise i ndáil le scéimeanna.
54.—(1) Beidh sé de dhualgas ar iontaobhaithe scéime faisnéis maidir leis na nithe seo a leanas a thabhairt do na daoine a shonraítear i bhfo-alt (2), is é sin le rá—
(a) comhdhéanamh na scéime,
(b) riar agus airgeadas na scéime,
(c) na cearta agus na hoibleagáidí atá nó a fhéadfaidh a bheith ann faoin scéim, agus
(d) cibé nithe eile is dóigh leis an Aire is iomchuí do scéimeanna i gcoitinne nó do scéimeanna de thuairisc áirithe lena mbaineann an scéim agus a bheidh forordaithe.
(2) Is iad na daoine lena mbaineann fo-alt (1)—
(a) comhaltaí agus comhaltaí ionchasacha na scéime,
(b) céilí comhaltaí agus comhaltaí ionchasacha na scéime,
(c) daoine atá laistigh de réim na scéime agus a cháilíonn, nó a cháilíonn go hionchasach, le haghaidh a cuid sochar,
(d) ceardchumann údaraithe a fheidhmíonn do na comhaltaí lena mbaineann.
(3) D'ainneoin fho-alt (1), féadfaidh an tAire a fhoráil le rialacháin go ndéanfaidh iontaobhaithe na scéime faisnéis i ndáil le cibé de na nithe a dúradh a bheidh sonraithe a thabhairt do cibé de na daoine a shonraítear i bhfo-alt (2) a bheidh sonraithe sna rialacháin, ach sin sa chás amháin go n-iarrfaidh na daoine sin amhlaidh.
(4) (a) Féadfaidh iontaobhaithe, achtúire nó iniúchóir scéime a iarraidh ar fhostóir lena mbaineann an scéim cibé faisnéis a thabhairt dóibh nó dó a bheidh ag teastáil uathu nó uaidh le réasún chun críocha a bhfeidhmeanna nó a fheidhmeanna faoin Acht seo nó rialacháin faoi, agus déanfaidh an fostóir de réir aon iarrata den sórt sin.
(b) Féadfaidh achtúire nó iniúchóir scéime a iarraidh ar iontaobhaithe na scéime cibé faisnéis a thabhairt dó a bheidh ag teastáil uaidh le réasún chun críocha a fheidhmeanna faoin Acht seo nó rialacháin faoi, agus déanfaidh na hiontaobhaithe de réir aon iarrata den sórt sin.
(5) Aon duine a sháróidh fo-alt (1) nó (4) nó rialacháin faoi fho-alt (3), beidh sé ciontach i gcion agus dlífear, ar é a chiontú go hachomair, fíneáil nach mó ná £1,000 a chur air.
(6) San alt seo ciallaíonn “ceardchumann údaraithe” comhlacht dár eisíodh ceadúnas margántaíochta (de réir bhrí Chuid II den Acht Ceárd-Chumann, 1941) faoin gCuid sin II.
Tuarascálacha bliantúla.
55.—(1) Ullmhóidh iontaobhaithe scéime tuarascáil bhliantúil ina mbeidh faisnéis i ndáil le cibé nithe a bheidh forordaithe le toiliú an Aire Airgeadais ar nithe iad a bhaineann le hoibriú na scéime le linn cibé tréimhsí acu seo a leanas a roghnóidh na hiontaobhaithe, is é sin le rá:
(a) gach bliain dar tosach an dáta a bheidh sonraithe chun críche na scéime—
(i) in aon doiciméad a chuimsíonn an scéim nó atá ar áireamh sna doiciméid a chuimsíonn í, nó
(ii) i rialacha na scéime,
(b) gach bliain dar tosach an 1ú lá d'Eanáir, nó
(c) gach bliain dar tosach cibé lá eile ar a gcomhaontóidh na hiontaobhaithe agus an Bord.
(2) Ní bheidh feidhm ag fo-alt (1) den alt seo maidir le scéim—
(a) arb é an t-aon sochar amháin fúithi sochar i leith báis roimh ghnáthaois inphinsin, agus
(b) a mbeidh na hiontaobhaithe tar éis fógra i scríbhinn a thabhairt dá comhaltaí á rá nach dtugann seirbhís ag comhalta san fhostaíocht iomchuí tar éis dháta an fhógra teideal don chomhalta sochar fadseirbhíse a fháil.
Cuntais iniúchta agus luachálacha achtúireacha.
56.—(1) Cuirfidh iontaobhaithe scéime faoi deara go ndéanfaidh iniúchóir na scéime iniúchadh ar chuntais na scéime i leith cibé tréimhsí a bheidh forordaithe agus cuirfidh siad faoi deara go ndéanfaidh achtúire na scéime luacháil ar acmhainní agus dliteanais na scéime ag cibé tráthanna a bheidh forordaithe agus, maidir le gach iniúchadh agus luacháil den sórt sin, cuirfidh siad faoi deara go n-ullmhófar na doiciméid lena mbaineann an t-alt seo.
(2) Is iad na doiciméid lena mbaineann an t-alt seo—
(a) cuntais iniúchta na scéime lena mbaineann,
(b) tuarascáil an iniúchóra maidir leis na cuntais a shonraítear i mír (a), agus
(c) tuarascáil an achtúire maidir leis an luacháil a rinne sé ar shócmhainní agus dliteanais na scéime.
(3) Ní bheidh duine cáilithe chun a cheaptha mar iniúchóir chun críocha an Achta seo ar scéim—
(a) mura comhalta é de chomhlacht cuntasóirí a mbeidh comhaltas de aitheanta ag an Aire Tionscail agus Tráchtála, faoi Achtanna na gCuideachtaí, 1963 go 1986, mar chomhaltas a cháilíonn duine chun bheith ina iniúchóir ar chuid eachta, nó mura mbeidh sé thairis sin údaraithe de thuras na huaire ag an Aire sin faoi na hAchtanna sin chun a cheaptha mar iniúchóir ar chuideachta, nó
(b) más comhalta é d'aicme daoine a bheidh forordaithe de thuras na huaire chun críocha an ailt seo.
(4) Ní ghníomhóidh duine mar iniúchóir ar scéim áirithe tráth a mbeidh sé dícháilithe faoin alt seo chun a cheaptha chun na hoifige sin agus, má thagann iniúchóir ar an scéim chun bheith dícháilithe amhlaidh le linn a théarma oifige mar iniúchóir den sórt sin, scarfaidh sé air sin lena oifig agus tabharfaidh sé fógra i scríbhinn d'iontaobhaithe na scéime go bhfuil scartha aige lena oifig mar gheall ar an dícháilíocht sin.
(5) Féadfar foirm agus ábhar aon doiciméid lena mbaineann an t-alt seo a fhorordú le toiliú an Aire Airgeadais agus comhlíonfaidh na doiciméid sin aon rialachán faoin bhfo-alt seo.
(6) (a) Ní bheidh feidhm ag míreanna (a) agus (b) d'fho-alt (2) maidir le scéim—
(i) nach scéim mhaoinithe,
(ii) arb é an t-aon sochar amháin fúithi sochar i leith báis roimh ghnáthaois inphinsin, agus
(iii) a mbeidh na hiontaobhaithe tar éis fógra i scríbhinn a thabhairt dá comhaltaí á rá nach dtugann seirbhís ag comhalta i bhfostaíocht iomchuí tar éis dháta an fhógra teideal don chomhalta sochar fadseirbhíse a fháil faoin scéim.
(b) Ní bheidh feidhm ag mír (c) d'fho-alt (2) maidir le scéim—
(i) is scéim ranníoca shainithe,
(ii) nach scéim mhaoinithe,
(iii) arb é an t-aon sochar amháin fúithi sochar i leith báis roimh ghnáthaois inphinsin, agus
(iv) a mbeidh na hiontaobhaithe tar éis fógra i scríbhinn a thabhairt dá comhaltaí á rá nach dtugann seirbhís ag comhalta i bhfostaíocht iomchuí tar éis dháta an fhógra teideal don chomhalta sochar fadseirbhíse a fháil faoin scéim.
Modhnú ar Chuid V.
57.—I gcás inar dóigh leis an Aire go mbeadh sé míréasúnach, ag féachaint dá gcineál agus dá ngné agus don mhéid comhaltaí atá iontu, a cheangal go gcomhlíonfadh scéimeanna sonraithe nó earnálacha sonraithe scéimeanna ailt 54, 55 agus 56 go hiomlán, féadfaidh sé, le rialacháin arna ndéanamh le toiliú an Aire Airgeadais, a fhoráil go mbeidh feidhm ag na hailt sin i ndáil leis na scéimeanna sin nó na hearnálacha sin scéimeanna fara modhnuithe sonraithe, is modhnuithe is dóigh leis an Aire a bheith réasúnach agus nach modhnuithe iad de chineál a shaorann na hiontaobhaithe ón oibleagáid cibé faisnéis faoi na hailt sin a thabhairt is cuí sna himthosca go léir.
Easaontas idir Cuid V agus scéimeanna.
58.—(1) Beidh sáraíocht ag forálacha na Coda seo agus aon rialachán arna ndéanamh fúithi ar aon riail scéime sa mhéid go mbeidh easaontas idir an riail sin agus na forálacha sin.
(2) Maidir le haon cheist i dtaobh—
(a) cibé acu atá easaontas idir aon fhoráil den Chuid seo (lena n-áirítear feidhm aon fhorála arna modhnú le rialacháin) nó aon rialachán arna dhéanamh fúithi, agus aon riail scéime, nó
(b) cibé acu is scéim shochair shainithe nó scéim ranníoca shainithe chun críocha na Coda seo aon scéim.
is é an Bord a chinnfidh í, ar iarratas chuige sin a bheith déanta i scríbhinn chuige ag duine atá, i ndáil leis an scéim, ag freagairt do dhuine a luaitear in alt 38 (3) i ndáil leis an scéim a luaitear ann.
(3) Féadfaidh an duine a rinne an t-iarratas lena mbaineann faoi fho-alt (2), nó duine a bhí i dteideal é a dhéanamh, achomharc a dhéanamh chun na hArd-Chúirte ar phonc dlí in aghaidh cinnidh ón mBord faoi fho-alt (2) i ndáil le scéim.
CUID VI
Iontaobhaithe Scéimeanna
Dualgais ghinearálta iontaobhaithe scéime.
59.—Gan dochar do dhualgais iontaobhaithe i gcoitinne agus i dteannta ceanglais eile an Achta seo a chomhlíonadh, áireofar na nithe seo a leanas i ndualgais iontaobhaithe scéimeanna:
(a) a chinntiú, a mhéid is réasúnach, go bhfaighfear na ranníocaí is iníoctha ag an bhfostóir agus ag comhaltaí na scéime, más cuí;
(b) socrú a dhéanamh le hinfheistiú cuí a dhéanamh ar acmhainní na scéime de réir rialacha na scéime;
(c) comhshocruithe a dhéanamh, más cuí, chun na sochair a íoc mar a fhoráiltear faoi rialacha na scéime de réir mar a thiocfaidh siad chun bheith dlite;
(d) a chinntiú go gcoimeádfar taifid chomhaltais agus airgeadais cuí.
Dualgas scéim a chlárú.
60.—(1) Faoi réir na bhfo-alt seo a leanas, beidh sé de dhualgas ar iontaobhaithe scéime a chinntiú go gclárófar an scéim leis an mBord.
(2) Clárófar scéim tráth nach déanaí ná—
(a) i gcás gur thosaigh an scéim roimh thosach feidhme an ailt seo, bliain tar éis an tosach feidhme sin,
(b) in aon chás eile, bliain tar éis thosach feidhme na scéime.
(3) Beidh sé de dhualgas ar iontaobhaithe scéime cibé faisnéis a bheidh forordaithe chun críocha an ailt seo a chur ar fáil don Bhord i cibé slí a bheidh forordaithe.
Srian leis an Acht Síor-Chistí (Clárú), 1933.
61.—Ní bheidh feidhm ag ailt 7, 8, 10, 12 (2), ná, a mhéid a bhaineann sé leis na hailt sin, alt 14 den Acht Síor-Chistí (Clárú), 1933, i gcás scéime.
Comhaltaí scéimeanna maoinithe do roghnú daoine chun a gceaptha mar iontaobhaithe.
62.—(1) Forálfaidh an tAire le rialacháin, maidir le scéimeanna a bhfuil líon nach lú ná líon sonraithe comhaltaí iontu, go bhféadfaidh comhaltaí aon scéime den sórt sin, má chinneann tromlach na gcomhaltaí ar é sin a dhéanamh, duine nó líon sonraithe daoine a roghnú nó, de rogha an tromlaigh sin, roghnú an chéanna ag an bhfostóir lena mbaineann a cheadú, chun a gceaptha mar iontaobhaithe na scéime agus féadfar líonta éagsúla daoine (lena n-áirítear duine amháin) a shonrú amhlaidh le haghaidh scéimeanna éagsúla.
(2) I rialacháin faoin alt seo—
(a) sonrófar an modh ina ndéanfaidh comhaltaí scéimeanna cinntí, agus ina roghnóidh comhaltaí scéimeanna daoine chun a gceaptha mar iontaobhaithe scéimeanna, chun críche fho-alt (1),
(b) féadfar cibé foráil eile a dhéanamh is dóigh leis an Aire is gá nó is fóirsteanach chun críche an ailt seo agus chun a chumasú dó lánéifeacht a bheith aige.
An Ard-Chúirt do cheapadh iontaobhaithe agus dá gcur as oifig.
63.—(1) Féadfaidh an Ard-Chúirt (dá ngairtear “an chúirt” sa Chuid seo), ar iarratas a bheith déanta chuici ag an mBord trí achainí, ordú a dhéanamh chun iontaobhaí nua amháin nó níos mó a cheapadh don scéim in ionad iontaobhaithe láithreacha na scéime.
(2) Féadfaidh an chúirt ordú faoi fho-alt (1) a dhéanamh i ndáil le hiontaobhaithe scéime más dóigh léi—
(a) go bhfuil mainnithe ag na hiontaobhaithe na dualgais a forchuireadh orthu le dlí (lena n-áirítear an tAcht seo) a chomhlíonadh, agus
(b) go bhfuil nó go raibh an scéim á riar ar dhóigh a chuireann nó a chuir cearta agus leasanna chomhaltaí na scéime faoin scéim i mbaol.
(3) (a) Is ar na hiontaobhaithe láithreacha, agus orthusan amháin, a sheirbheálfar achainí faoin alt seo, mura n-ordóidh an chúirt a mhalairt.
(b) Le linn achainí faoin alt seo a bheith á héisteacht, beidh an Bord, iontaobhaithe láithreacha na scéime lena mbaineann, an fostóir lena mbaineann agus comhaltaí na scéime i dteideal éisteacht a fháil, mura n-ordóidh an chúirt a mhalairt.
(4) Beidh ag iontaobhaí scéime a cheapfar faoin alt seo, roimh agus tar éis acmhainní na scéime a theacht chun bheith dílsithe dó le dlí, na cumhachtaí, na húdaráis agus na discréidí céanna, agus féadfaidh sé gníomhú ar gach caoi, ionann is dá mbeadh sé ceaptha ina iontaobhaí i gcéaduair le rialacha na scéime.
(5) Féadfar socrú a dhéanamh, in ordú faoin alt seo, i dtaobh cibé nithe coimhdeacha agus iarmhartacha (lena n-áirítear maoin na scéime lena mbaineann a dhílsiú do na hiontaobhaithe a bheidh ceaptha leis an ordú agus (d'ainneoin aon ní i rialacha na scéime) íocaíochtaí a dhéanamh as acmhainní na scéime leis na hiontaobhaithe a bheidh ceaptha leis an ordú maidir le táillí caiteachais nó nithe eile a bhaineann lena ndualgais mar iontaobhaithe den sórt sin) is dóigh leis an gcúirt is gá nó is fóirsteanach.
(6) Ní oibreoidh ordú faoin alt seo a thuilleadh nó thairis sin mar urscaoileadh d'aon iar-iontaobhaí de chuid na scéime lena mbaineann seachas mar a d'oibreodh ceapachán iontaobhaithe nua faoi aon chumhacht chun na críche sin atá in aon ionstraim.
(7) I gcás ina dtiocfaidh aon talamh a mbeidh a úinéireacht cláraithe faoin Acht um Chlárú Teidil, 1964, chun bheith dílsithe, le hordú faoin alt seo, d'aon duine nó aon daoine, déanfaidh an t-údarás clárúcháin faoin Acht sin, ar an ordú iomchuí faoin alt seo a bheith tugtha ar aird, agus ar an táille chuí a bheith íoctha, an duine nó na daoine sin a chlárú sa chlár cuí a chothabháiltear faoin Acht sin mar úinéir (de réir bhrí an Achta sin) na talún.
(8) I gcás ina ndéanfar ordú faoin alt seo, aon sócmhainní a dhílsítear leis an ordú a bhí, díreach roimh thosach feidhme an ordaithe, cláraithe i leabhair aon bhainc, corparáide nó cuideachta nó a bhí taifeadta in aon chlár a choinnítear de bhun aon achtacháin in ainmneacha iar-iontaobhaithe na scéime lena mbaineann, déanfar, ar an tosach feidhme sin, iad a aistriú chun ainmneacha iontaobhaithe nua na scéime.
An Bord do cheapadh iontaobhaithe agus dá gcur as oifig.
64.—(1) Más rud é, i ndáil le scéim, nach bhfuil aon iontaobhaithe ann nó nach féidir na hiontaobhaithe a fhionnadh, féadfaidh an Bord, más dóigh leis gur gá é sin a dhéanamh, ar iarratas chuige sin a bheith déanta chuige ag duine a bhfuil leas aige, na nithe seo a leanas a dhéanamh le hordú faoina shéala—
(a) iontaobhaí nua nó iontaobhaithe nua a cheapadh don scéim in ionad, más cuí, aon iontaobhaí láithrigh nó iontaobhaithe láithreacha; agus
(b) sócmhainní na scéime a dhílsiú, faoi reir a n-aistrithe más gá i leabhair aon bhainc, corparáide nó cuideachta, do na daoine a cheapfar leis an ordú mar iontaobhaithe na scéime.
(2) Déanfaidh an Bord—
(a) tráth nach déanaí ná 14 lá roimh an dáta ar a mbeartaíonn sé ordú a dhéanamh faoin alt seo, fógra a fhoilsiú i nuachtán laethúil a scaiptear ar fud an Stáit ag lua an bheartaithe agus ag tabhairt sonraí i dtaobh an ordaithe bheartaithe,
(b) laistigh de 10 lá tar éis dháta déanta an ordaithe, fógra a fhoilsiú i nuachtán laethúil a scaiptear ar fud an Stáit ag lua an bheartaithe agus ag tabhairt sonraí i dtaobh an ordaithe bheartaithe.
(3) Beidh ag gach iontaobhaí scéime a cheapfar faoin alt seo, roimh agus tar éis acmhainní na scéime a theacht chun bheith dílsithe dó le dlí, na cumhachtaí, na húdaráis agus na discréidí céanna, agus féadfaidh sé gníomhú ar gach caoi, ionann is dá mbeadh sé ceaptha ina iontaobhaí i gcéaduair le rialacha na scéime.
(4) (a) Féadfaidh duine a bhfuil leas aige, laistigh de 21 lá tar éis fógra faoi fho-alt (2) (b) a bheith foilsithe (nó cibé tréimhse is faide ná sin a shocróidh an chúirt, is tréimhse is dóigh leis an gcúirt a bheith réasúnach ag féachaint d'imthosca aon cháis áirithe) achomharc a dhéanamh chun na cúirte in aghaidh déanamh an ordaithe lena mbaineann an fógra.
(b) Ar achomharc faoin bhfo-alt seo féadfaidh an chúirt cibé ordú is cuí léi a dhéanamh ag daingniú, ag cealú nó ag athrú an ordaithe lena mbaineann agus féadfaidh sí cibé ordú is cuí léi a dhéanamh i dtaobh costas, ach má chealaíonn nó má athraíonn an chúirt ordú faoin alt seo atá tagtha i ngníomh, ní dochar an cealú nó an t-athrú do bhailíocht aon ní a rinneadh roimhe sin faoin ordú.
(c) Beidh an Bord, na hiontaobhaithe, an fostóir agus comhaltaí na scéime lena mbaineann i dteideal go bhfeidhmeofaí ar a son agus go bhfaighidís éisteacht ar aon achomharc faoin bhfo-alt seo.
(d) Ní thiocfaidh ordú faoin alt seo i ngníomh—
(i) le linn na tréimhse 21 lá ó dháta foilsithe an fhógra faoi fho-alt (2) (b) i ndáil leis an ordú, nó
(ii) i gcás go dtionscnaítear achomharc i gcoinne an ordaithe le linn na tréimhse a dúradh, sula ndéanfar cinneadh críochnaitheach ar an achomharc nó ar aon achomharc i gcoinne an chinnidh sin, sula dtarraingeofar siar ceachtar de na hachomhairc sin.
(5) Féadfar socrú a dhéanamh, in ordú faoin alt seo, i dtaobh cibé nithe coimhdeacha agus iarmhartacha (lena n-áirítear maoin na scéime lena mbaineann a dhílsiú do na hiontaobhaithe a bheidh ceaptha leis an ordú agus (d'ainneoin aon ní i rialacha na scéime) íocaíochtaí a dhéanamh as acmhainní na scéime leis na hiontaobhaithe a bheidh ceaptha leis an ordú maidir le táillí, caiteachais nó nithe eile a bhaineann lena ndualgais mar iontaobhaithe den sórt sin) is dóigh leis an mBord is gá nó is fóirsteanach.
(6) Ní oibreoidh ordú faoin alt seo mar urscaoileadh ar aon dliteanais de chuid iar-iontaobhaí na scéime lena mbaineann go feadh méid ar bith is mó ná an méid, nó nach ionann agus an méid, a d'oibreodh ceapachán iontaobhaithe nua faoi aon chumhacht chun na críche sin atá in aon ionstraim.
(7) I gcás ina gceapfar comhlacht corpraithe faoin alt seo chun bheith, nó ina dtiocfaidh comhlacht corpraithe a bheidh ceaptha faoin alt seo chun bheith, ina iontaobhaí aonair do scéim a mbeidh foráil nó ceanglas ina téarmaí go gceapfar níos mó ná iontaobhaí amháin, ansin, le linn don chomhlacht corpraithe a bheith i seilbh oifige mar iontaobhaí na scéime agus arb é an t-aon iontaobhaí amháin den sórt sin é—
(a) measfar go bhfuil foráil nó ceanglas i rialacha na scéime nach gceapfar ach iontaobhaí amháin, agus
(b) measfar nár ceapadh i gcéaduair, faoi théarmaí na scéime, ach iontaobhaí amháin.
(8) I gcás ina dtiocfaidh aon talamh a mbeidh a úinéireacht cláraithe faoin Acht um Chlárú Teidil, 1964, chun bheith dílsithe, le hordú faoin alt seo, d'aon duine nó aon daoine, déanfaidh an t-údarás clárúcháin faoin Acht sin, ar chóip den ordú agus í sealaithe le séala an Bhoird a bheith tugtha ar aird, agus ar an táille chuí a bheith íoctha, an duine nó na daoine sin a chlárú sa chlár cuí a chothabháiltear faoin Acht sin mar úinéir (de réir bhrí an Achta sin) na talún.
(9) I gcás ina ndéanfar ordú faoin alt seo, aon sócmhainní a dhílsítear leis an ordú a bhí, díreach roimh thosach feidhme an ordaithe, cláraithe i leabhair aon bhainc, corparáide nó cuideachta nó a bhí taifeadta in aon chlár a choinnítear de bhun aon achtacháin in ainmneacha iar-iontaobhaithe na scéime lena mbaineann, déanfar, ar chóip den ordú agus í séalaithe le séala an Bhoird a bheith tugtha ar aird tar éis an tosach feidhme sin, iad a aistriú chun ainmneacha iontaobhaithe nua na scéime.
CUID VII
Déileáil go Comhionann le Fir agus Mná i Scéimeanna Sochair Ceirde
Léiriú (Cuid VII).
65.—Sa Chuid seo, mura n-éilíonn an comhthéacs a mhalairt—
ciallaíonn “Acht 1946” an tAcht Caidrimh Thionscail, 1946;
ciallaíonn “an Ghníomhaireacht” an Ghníomhaireacht um Chomhionannas Fostaíochta;
ciallaíonn “an Chúirt” an Chúirt Oibreachais;
ciallaíonn “fostaí” duine a rinne conradh fostaíochta nó a oibríonn (nó, i gcás conradh atá foirceanta, a d'oibrigh) faoi chonradh fostaíochta le fostóir, cibé acu is conradh (nó ba chonradh) le haghaidh obair láimhe, obair chléireachais nó eile é, atá (nó a bhí) sainráite nó intuigthe, a rinneadh de bhriathra béil nó i scríbhinn, agus cibé acu is conradh (nó ba chonradh) seirbhíse nó printíseachta nó eile é, agus folaíonn sé státseirbhíseach de chuid an Stáit nó de chuid an Rialtais agus oifigeach nó seirbhíseach d'údarás áitiúil de réir bhrí an Achta Rialtais Áitiúil, 1941, oifigeach nó seirbhíseach d'údarás cuain, do bhord sláinte nó do choiste gairmoideachais agus is dá réir sin a fhorléireofar aon tagairt d'fhostaíocht;
ciallaíonn “fostóir”, i ndáil le fostaí, an duine ag a bhfuil (nó, i gcás deireadh a bheith leis an bhfostaíocht, ag a raibh) an fostaí fostaithe faoi chonradh fostaíochta, agus chun críocha an mhínithe seo measfar státseirbhíseach de chuid an Stáit nó de chuid an Rialtais a bheith fostaithe ag an Stát nó ag an Rialtas (de réir mar a bheidh) agus measfar oifigeach nó seirbhíseach d'údarás áitiúil de réir bhrí an Achta Rialtais Áitiúil, 1941, nó d'údarás cuain, do bhord sláinte nó do choiste gairmoideachais a bheith fostaithe ag an údarás áitiúil, ag an údarás cuain, ag an mbord sláinte nó ag an gcoiste gairmoideachais (de réir mar a bheidh);
ciallaíonn “comhalta” aon duine a leanfaidh, tar éis é a bheith glactha mar chomhalta faoi rialacha scéime sochair ceirde, de bheith i dteideal shochair na scéime sin;
ciallaíonn “scéim sochair ceirde” aon scéim nó comhshocraíocht atá ar áireamh in ionstraim nó comhaontú amháin nó níos mó agus a chuireann sochair cheirde ar fáil, nó atá in ann sochair cheirde a chur ar fáil, do dhaoine atá fostaithe nó féinfhostaithe ach ní fholaíonn sé—
(a) aon chonradh aonair arna dhéanamh ag duine fostaithe nó féinfhostaithe, nó thar a cheann, nó
(b) aon scéim nach bhfuil ach comhalta amháin inti, nó
(c) aon scéim chun sochair d'fhostaithe faoina gcuirtear na sochair ar fáil go hiomlán trí ranníocaí a íocann na fostaithe;
ciallaíonn “sochair cheirde” sochair, i bhfoirm pinsean nó ar shlí eile, is iníoctha in airgead nó go comhchineálach maidir le—
(a) foirceannadh seirbhíse,
(b) scor, seanaois nó bás,
(c) bearnaí seirbhíse mar gheall ar bhreoiteacht nó easláine,
(d) tionóiscí, díobhálacha nó galair a tharlaíonn de dhroim nó i gcúrsa fostaíochta duine,
(e) dífhostaíocht, nó
(f) caiteachais a thabhaítear i dtaca le leanaí nó le cleithiúnaithe eile;
agus, i gcás comhalta ar fostaí é, folaíonn sé aon sochar eile atá ar comhréir le sochar a chuirtear ar fáil de bhua na nAchtanna Leasa Shóisialaigh, an Achta um Chosaint Mháithreachais d'Fhostaithe, 1981, nó na nAchtanna Sláinte, 1970 go 1987, is iníoctha leis an gcomhalta nó i leith an chomhalta de dhroim a fhostaíochta;
ciallaíonn “na hAchtanna Leasa Shóisialaigh” an tAcht Leasa Shóisialaigh (Comhdhlúthú), 1981, agus gach achtachán, cibé acu arna rith roimh an Acht seo nó dá éis, atá le forléiriú leis mar aon Acht amháin.
Scéimeanna do chomhlíonadh an phrionsabail um dhéileáil chomhionann.
66.—Faoi réir ailt 69 agus 72, comhlíonfaidh gach scéim sochair ceirde an prionsabal um dhéileáil chomhionann.
An prionsabal um dhéileáil chomhionann.
67.—(1) Is é an prionsabal um dhéileáil chomhionann nach ndéanfar aon idirdhealú ar bhonn gnéis i leith aon ní a bhaineann le scéim sochair ceirde.
(2) Beidh feidhm ag an bprionsabal um dhéileáil chomhionann i ndáil le cleithiúnaithe comhaltaí mar atá feidhm aige i ndáil le comhaltaí.
(3) Chun críocha an ailt seo, measfar idirdhealú ar bhonn gnéis tarlú i leith aon ní a bhaineann le scéim sochair ceirde sna cásanna seo a leanas agus iontusan amháin—
(a) más rud é, mar gheall ar ghnéas duine, go ndéileáiltear leis an duine le níos lú fabhair ná mar a dhéileáiltear le duine den ghnéas eile,
(b) má dhéileáiltear le duine, faoi threoir a stádais phósta nó teaghlaigh, le níos lú fabhair ná mar a dhéileáiltear le duine den ghnéas eile a bhfuil an stádas céanna aige,
(c) más rud é, mar gheall ar ghnéas duine, nach bhfuil an duine in ann ceanglas nó coinníoll a chomhlíonadh—
(i) ar mó go mór an cion daoine den ghnéas eile atá in ann an ceanglas nó an coinníoll sin a chomhlíonadh ná an cion daoine den chéad ghnéas a luadh atá in ann é sin a dhéanamh, agus
(ii) nach bhfuil inchosanta is cuma cad é gnéas na ndaoine lena mbaineann sé,
(d) más rud é, mar gheall ar stádas pósta nó teaghlaigh duine, nach bhfuil an duine in ann ceanglas nó coinníoll a chomhlíonadh—
(i) ar mó go mór an cion daoine den ghnéas eile, a bhfuil an stádas céanna acu, atá in ann an ceanglas nó an coinníoll sin a chomhlíonadh ná an cion daoine den chéad ghnéas a luadh atá in ann é sin a dhéanamh, agus
(ii) nach bhfuil inchosanta is cuma cad é gnéas na ndaoine lena mbaineann sé,
(e) má dhéantar duine a phionósú toisc go ndearna sé, de mheon macánta—
(i) tarchur faoi alt 75, 76 nó 77,
(ii) fianaise a thabhairt in aon imeachtaí faoin gCuid seo, nó
(iii) fógra a thabhairt é a bheith ar intinn áige aon ní a dhéanamh dá dtagraítear i bhfomhíreanna (i) agus (ii).
Dualgas cruthúnais i gcásanna áirithe.
68.—Má éiríonn aon cheist i dtaobh ceanglas nó coinníoll, a thagann faoi réim mhíreanna (c) agus (d) d'fho-alt (3) d'alt 67, a bheith inchosanta is cuma cad é gnéas na ndaoine lena mbaineann sé, is fúthu sin a dhearbhaíonn go bhfuil sé inchosanta a bheidh sé é sin a chruthú.
Forálacha d'fhorlíonadh alt 66.
69.—(1) Le linn bheith ag cinneadh an gcomhlíonann scéim an prionsabal um dhéileáil chomhionann faoi alt 66, ní chuirfear na nithe seo a leanas i gcuntas—
(a) aon difríocht, ar bhonn ghnéas na gcomhaltaí, idir leibhéil na ranníocaí a dhéanann an fostóir, a mhéid gurb é is cuspóir don difríocht sin deireadh nó teorainn a chur le difríochtaí, amhail idir fir agus mná, idir mhéid nó luach na sochar a chuirtear ar fáil faoi scéim ranníoca shainithe,
(b) aon difríocht, ar bhonn gnéis, idir mhéid nó luach na sochar a chuirtear ar fáil faoi scéim ranníoca shainithe a mhéid a bheidh an difríocht sin inchosanta ar fhorais achtúireacha,
(c) aon déileáil speisialta chun sochair do mhná lena mbaineann alt 72 (1),
(d) aon déileáil dhifriúil i ndáil le sochair do chéile marthanach comhalta éagtha nó do chleithiúnaithe eile dá chuid,
(e) aon déileáil dhifriúil i ndáil le haon fhorálacha roghnacha atá ar fáil.
(2) San alt seo—
tá le “scéim ranníoca shainithe” an bhrí a shanntar dó faoi alt 2, ach sin ionann is dá mba thagairt do “sochair cheirde” an tagairt atá ann do “sochair”;
ciallaíonn “forálacha roghnacha atá ar fáil” na forálacha sin de scéim—
(a) nach bhfuil feidhm acu ach amháin i gcás comhaltaí a roghnaíonn go mbeidh feidhm acu, agus
(b) arb é is cuspóir dóibh na nithe seo a leanas a áirithiú do na comhaltaí sin—
(i) sochair i dteannta na sochar a chuirtear ar fáil thairis sin faoin scéim, nó
(ii) rogha maidir leis an dáta a dtosóidh sochair faoin scéim, nó
(iii) rogha idir aon dá shochar nó níos mó.
(3) Scoirfidh fo-alt (1) (d) d'éifeacht a bheith leis ar cibé dáta a bheidh forordaithe.
Déileáil chomhionann agus rochtain ar scéimeanna.
70.—Comhlíonfaidh fostóir an prionsabal um dhéileáil chomhionann i ndáil leis an gcaoi a dtugann sé rochtain dá fhostaithe ar scéim sochair ceirde.
Neamhchomhlíonadh, uaschothromú éigeantach.
71.—(1) Más rud é nach gcomhlíonann riail i scéim sochair ceirde an prionsabal um dhéileáil chomhionann beidh sí, sa mhéid nach gcomhlíonann sí an prionsabal sin, curtha ar neamhní le forálacha na Coda seo, agus an déileáil níos fabhraí a thugtar inti do dhaoine de ghnéas amháin, tabharfar inti í do dhaoine den ghnéas eile.
(2) Má thugtar déileáil níos fabhraí do dhaoine ar bith faoi scéim de bhua fho-alt (1), déanfaidh iontaobhaithe na scéime nó (más cuí) an fostóir cibé bearta is gá chun éifeacht a thabhairt don fho-alt sin.
(3) Más rud é, ar thosach feidhme na Coda seo, go gcuirtear aon riail scéime ar neamhní le fo-alt (1), ansin, le linn cibé tréimhse a bheidh forordaithe, dar tosach an tosach feidhme sin agus nach faide ná deich mbliana, ní dhéanfaidh aon ní sa Chuid seo difear d'aon chearta a d'fhabhraigh, nó d'aon oibleagáidí a tabhaíodh, faoin scéim roimh an tosach feidhme sin, agus féadfar tréimhsí éagsúla a fhorordú faoin bhfo-alt seo i ndáil le cearta d'aicmí éagsúla agus le hoibleagáidí d'aicmí éagsúla.
Forálacha máithreachais.
72.—(1) Faoi réir fhorálacha an ailt seo, ní choiscfidh aon ní sa Chuid seo ar scéim déileáil go speisialta le mná i dtaca le toircheas nó luí seoil.
(2) Más rud é go bhfuil riail i scéim sochair ceirde—
(a) a bhaineann le comhaltas leanúnach den scéim, nó le fabhrú ceart faoin scéim, le linn aon tréimhse asláithreachta máithreachais le pá i gcás mná—
(i) atá, nó
(ii) a bhí, díreach roimh thosach na tréimhse sin,
ina fostaí agus a dhéileálann leis an mbean sin ar shlí seachas an tslí a ndéileálfaí léi faoin scéim mura mbeadh sí as láthair ón obair agus í ag fáil luach saothair óna fostóir le linn na tréimhse sin, nó
(b) a cheanglaíonn go ndéanfar méid aon sochair is iníoctha faoin scéim le haon bhean den sórt sin nó ina leith, sa mhéid go mbeidh sé le cinneadh faoi threoir a cuid tuilleamh le linn tréimhse ar cuid di tréimhse asláithreachta máithreachais le pá, a chinneadh ar shlí seachas mar a chinnfí é amhlaidh mura mbeadh sí as láthair ón obair agus í ag fáil luach saothair óna fostóir le linn na tréimhse sin,
measfar nach gcomhlíonann sí, sa mhéid sin, an prionsabal um dhéileáil chomhionann.
(3) I gcás ina measfar nach gcomhlíonann scéim an prionsabal um dhéileáil chomhionann de bhua fho-alt (2), déanfaidh iontaobhaithe na scéime nó (más cuí) an fostóir lena mbaineann, cibé bearta is gá chun a áirithiú nach ndéileálfar leis an mbean áirithe faoin scéim le níos lú fabhair ná mar a dhéileálfaí léi fúithi ar feadh na tréimhse asláithreachta máithreachais lena mbaineann mura mbeadh sí as láthair ón obair agus í ag fáil luach saothair óna fostóir le linn na tréimhse sin.
(4) San alt seo ciallaíonn “tréimhse asláithreachta máithreachais le pá” aon tréimhse—
(a) a mbeidh bean as láthair ón obair ar a feadh mar gheall ar thoircheas nó luí seoil, agus
(b) a n-íocann a fostóir, nó (mura bhfuil sí ar fostú aige a thuilleadh) a hiarfhostóir, aon luach saothair conarthach léi ina haghaidh.
Forálacha um shaoire teaghlaigh.
73.—(1) Más rud é go bhfuil riail i scéim sochair ceirde—
(a) a bhaineann le comhaltas leanúnach den scéim, nó le fabhrú ceart faoin scéim, le linn aon tréimhse saoire teaghlaigh le pá i gcás comhalta ar fostaí é agus a dhéileálann leis an gcomhalta ar shlí seachas an tslí a ndéileálfaí leis faoin scéim mura mbeadh sé as láthair ón obair, agus é ag fáil luach saothair óna fhostóir, le linn na tréimhse sin, nó
(b) a cheanglaíonn go ndéanfar méid aon sochair is iníoctha faoin scéim le haon chomhalta den sórt sin nó ina leith, sa mhéid go mbeidh sé le cinneadh faoi threoir a chuid tuilleamh le linn tréimhse ar cuid di tréimhse saoire teaghlaigh le pá, a chinneadh ar shlí seachas mar a chinnfí é amhlaidh mura mbeadh sé as láthair ón obair agus é ag fáil luach saothair óna fhostóir le linn na tréimhse sin,
measfar nach gcomhlíonann sí, sa mhéid sin, an prionsabal um dhéileáil chomhionann.
(2) I gcás ina measfar nach gcomhlíonann scéim an prionsabal um dhéileáil chomhionann de bhua fho-alt (1), déanfaidh iontaobhaithe scéime nó (más cuí) an fostóir lena mbaineann, cibé bearta is gá chun a áirithiú nach ndéileálfar leis an gcomhalta áirithe faoin scéim le níos lú fabhair ná mar a dhéileálfaí leis fúithi ar feadh na tréimhse saoire teaghlaigh lena mbaineann mura mbeadh sé as láthair ón obair agus é ag fáil luach saothair óna fhostóir le linn na tréimhse sin.
(3) San alt seo cialiaíonn “tréimhse saoire teaghlaigh le pá” aon tréimhse—
(a) a mbeidh comhalta as láthair ón obair ar a feadh ar chúiseanna teaghlaigh, agus
(b) a n-íocann an fostóir aon luach saothair conarthach leis lena linn.
An prionsabal um dhéileáil chomhionann agus comhaontuithe comhchoiteanna, etc.
74.—(1) (a) Más rud é go bhfuil riail nach gcomhlíonann an prionsabal um dhéileáil chomhionann i gcomhaontú nó in ordú lena mbaineann an t-alt seo, beidh an riail ar neamhní.
(b) Baineann an t-alt seo—
(i) le comhaontú comhchoiteann,
(ii) le hordú rialaithe fostaíochta de réir bhrí Chuid IV d'Acht 1946, agus
(iii) le comhaontú fostaíochta cláraithe de réir bhrí Chuid III d'Acht 1946 a bheidh cláraithe sa Chlár de Chomhaontuithe Fostaíochta.
(2) Más rud é go bhfuil téarma (cibé acu sainráite nó intuigthe) nach gcomhlíonann an prionsabal um dhéileáil chomhionann i gconradh fostaíochta, beidh an téarma ar neamhní.
Díospóidí a chinneadh.
75.—(1) Aon díospóid i dtaobh—
(a) cibé acu is scéim ranníoca shainithe scéim chun críocha na Coda seo,
(b) cibé acu a chomhlíonann aon riail de chuid scéime, ar scéim sochair ceirde í freisin chun críocha na Coda seo, an prionsabal um dhéileáil chomhionann, nó
(c) cibé acu a chuirtear, agus a mhéid a chuirtear, aon riail den sórt sin ar neamhní le halt 71,
is é an Bord a chinnfidh í, ar iarratas chuige sin a bheith déanta i scríbhinn chuige ag duine atá, i ndáil leis an scéim, ag freagairt do dhuine a luaitear in alt 38 (3) i ndáil leis an scéim a luaitear ann.
(2) Má dhealraíonn sé don Ghníomhaireacht nach gcomhlíonann rialacha scéime dá dtagraítear i bhfo-alt (1) an prionsabal um dhéileáil chomhionann, féadfaidh an Ghníomhaireacht an t-ábhar a tharchur chuig an mBord agus déileálfar leis an tarchur, chun críche an Achta seo, mar iarratas faoi fho-alt (1).
(3) Féadfaidh an duine a rinne an t-iarratas lena mbaineann faoi fho-alt (1), nó duine a bhí i dteideal é a dhéanamh, achomharc a dhéanamh chun na hArd-Chúirte ar phonc dlí in aghaidh cinnidh ón mBord faoi fho-alt (1) i ndáil le scéim.
Oifigigh chomhionannais.
76.—(1) Aon díospóid i dtaobh—
(a) cibé acu a chomhlíonann aon riail de chuid scéime sochair ceirde, seachas scéim pinsean ceirde, an prionsabal um dhéileáil chomhionann,
(b) cibé acu a chuirtear, agus a mhéid a chuirtear, aon riail den sórt sin ar neamhní le halt 71,
(c) cibé acu a dhéanann aon téarma i gcomhaontú comhchoiteann, in ordú rialaithe fostaíochta nó i gconradh fostaíochta a shonraítear in alt 74, a mhéid a bhaineann sé le sochair cheirde a chuirtear ar fáil faoi scéim dá dtagraítear i mír (a), an prionsabal um dhéileáil chomhionann a chomhlíonadh, nó
(d) cibé acu a chomhlíonann fostóir forálacha alt 70,
tarchuirfidh aon duine lena mbaineann í chuig oifigeach comhionannais lena himscrúdú agus moladh a dhéanamh.
(2) Má dhealraíonn sé don Ghníomhaireacht nach ndéanann—
(a) riail de chuid scéime sochair ceirde dá dtagraítear i bhfo-alt (1), nó
(b) téarma i gcomhaontú comhchoiteann, in ordú rialaithe fostaíochta nó i gconradh fostaíochta, a mhéid a bhaineann sé le sochair cheirde a chuirtear ar fáil faoi scéim dá dtagraítear i bhfo-alt (1) (a),
an prionsabal um dhéileáil chomhionann a chomhlíonadh nó nach bhfuil fostóir ag comhlíonadh fhorálacha alt 70, féadfaidh an Ghníomhaireacht an t-ábhar a tharchur chuig oifigeach comhionannais agus déileálfar leis an tarchur, chun críche an Achta seo, mar tharchur faoi fho-alt (1).
(3) I gcás díospóid a tharchur faoin alt seo chuig oifigeach comhionannais, imscrúdóidh sé an díospóid agus eiseoidh sé moladh ina leith.
(4) Ní dhéanfar aon fhaisnéis a gheobhaidh oifigeach comhionannais, i gcúrsa imscrúdú nó achomhairc faoin gCuid seo, maidir le haon cheardchumann nó duine nó maidir leis an ngnó a sheolann aon duine, ar faisnéis í nach bhfuil ar fáil ar dhóigh eile, a chur in aon mholadh nó cinneadh gan toiliú ón gceardchumann nó ón duine lena mbaineann, ná ní dhéanfaidh aon duine a bhfuil baint aige le himeachtaí os comhair oifigigh comhionannais nó na Cúirte aon fhaisnéis den sórt sin a nochtadh gan an toiliú sin.
(5) Cuirfear moladh faoin alt seo i bhfios—
(a) don Chúirt agus do na páirtithe sa díospóid, nó
(b) i gcás tarchur faoi fho-alt (2), don Chúirt, don Ghníomhaireacht agus do cibé duine nó daoine is dealraitheach don oifigeach comhionannais baint a bheith acu leis.
(6) Féadfaidh oifigeach comhionannais socrú a dhéanamh le haghaidh rialáil imeachtaí os a chomhair i ndáil le himscrúdú os a chomhair faoin Acht seo.
(7) (a) Féadfaidh oifigeach comhionannais, chun aon fhaisnéis a fháil a bheidh ag teastáil uaidh chun a chumasú dó a fheidhmeanna faoin Acht seo a fheidhmiú, aon ní amháin nó níos mó de na nithe seo a leanas a dhéanamh:
(i) dul isteach in áitreabh gach uile thráth réasúnach,
(ii) a cheangal ar fhostóir nó ar a ionadaí aon taifid, leabhair nó doiciméid a thabhairt ar aird dó, atá faoina chumhacht nó faoina rialú ag an bhfostóir agus a bhfuil forais réasúnacha ag an oifigeach chun a chreidiúint go bhfuil faisnéis iontu den chineál atá ag teastáil amhlaidh, agus cibé faisnéis a thabhairt dó a bheidh ag teastáil uaidh le réasún i dtaca le haon iontrálacha in aon taifid, leabhair nó doiciméid den sórt sin,
(iii) aon taifid, leabhair nó doiciméid den sórt sin a iniúchadh agus cóipeanna a dhéanamh díobh nó de shleachta astu.
(b) Aon duine a chuirfidh bac nó treampán ar oifigeach comhionannais agus é ag feidhmiú a chumhachtaí faoin bhfo-alt seo, nó nach gcomhlíonfaidh ceanglas de chuid oifigigh comhionannais faoin bhfo-alt seo, beidh sé ciontach i gcion agus dlífear—
(i) ar é a chiontú go hachomair, fíneáil nach mó ná £1,000, nó príosúnacht ar feadh téarma nach faide ná bliain, nó iad araon, a chur air,
(ii) ar é a chiontú ar díotáil, fíneáil nach mó ná £10,000, nó príosúnacht ar feadh téarma nach faide ná 2 bhliain, nó iad araon, a chur air.
(8) Is go príobháideach a sheolfar imscrúdú ag oifigeach comhionannais faoin Acht seo.
Imscrúdú díospóidí ag an gCúirt.
77.—(1) Féadfaidh duine lena mbaineann nó (i gcás tarchur faoi alt 76 (2)) an Ghníomhaireacht achomharc a dhéanamh chun na Cúirte—
(a) in aghaidh mholadh faoi alt 76, nó
(b) le cinneadh a dhéanamh nár comhlíonadh moladh den sórt sin.
(2) Éistfidh agus cinnfidh an Chúirt achomharc faoin alt seo agus cuirfidh sí a cinneadh i bhfios—
(a) i gcás tarchur faoi alt 76 (1), do na páirtithe sa díospóid,
(b) i gcás tarchur faoi alt 76 (2), don Ghníomhaireacht agus do cibé duine nó daoine is dealraitheach don Chúirt baint a bheith acu leis.
(3) (a) Is go príobháideach a sheolfar éisteacht faoin alt seo, ach féadfaidh an Chúirt an éisteacht a sheoladh go poiblí má iarrann páirtí sa díospóid nó duine dá dtagraítear in alt 76 (2) uirthi é sin a dhéanamh.
(b) I gcás éisteacht faoin alt seo a bheith á seoladh go poiblí féadfaidh an Chúirt, más deimhin léi go mbaineann aon chuid den éisteacht le hábhar ar chóir, ar mhaithe le haon pháirtí sa díospóid, nó le haon duine dá dtagraítear in alt 76 (2), déileáil leis i modh rúin, an chuid sin den éisteacht a sheoladh go príobháideach.
(c) Bainfidh ailt 14 agus 21 d'Acht 1946 le hachomharc faoin alt seo.
(d) Taiscfear achomharc faoin alt seo sa Chúirt tráth nach déanaí ná 42 lá tar éis dháta an mholta ón oifigeach comhionannais agus sonróidh an fógra forais an achomhairc.
(4) Ní dhéanfar aon fhaisnéis a gheobhaidh an Chúirt, i gcúrsa imscrúdú nó achomhairc faoin gCuid seo, maidir le haon cheardchumann nó duine nó maidir leis an ngnó a sheolann aon duine, ar faisnéis í nach bhfuil ar fáil ar dhóigh eile, a chur in aon mholadh nó cinneadh gan toiliú ón gceardchumann nó ón duine lena mbaineann, ná ní dhéanfaidh aon duine a bhfuil baint aige le himeachtaí os comhair oifigigh comhionannais nó na Cúirte aon fhaisnéis den sórt sin a nochtadh gan an toiliú sin.
(5) Féadfaidh páirtí i ndíospóid a chinnfidh an Chúirt faoi fho-alt (1) nó, i gcás cinneadh maidir le hábhar dá dtagraítear faoi alt 76 (2), féadfaidh an Ghníomhaireacht nó aon duine eile lena mbaineann, achomharc a dhéanamh chun na hArd-Chúirte ar phonc dlí.
Cumhachtaí na Cúirte faoi alt 77.
78.—Féadfaidh an Chúirt, de bhun cinneadh ón gCúirt, faoi alt 77, de réir mar is cuí—
(a) a chinneadh cibé acu a chomhlíonann riail scéime dá dtagraítear in alt 76 (1) (a) an prionsabal um dhéileáil chomhionann,
(b) a chinneadh cibé acu a chuirtear aon riail den sórt sin ar neamhní le halt 71,
(c) a chinneadh cibé acu a dhéanann na téarmaí i gcomhaontú comhchoiteann, in ordú rialaithe fostaíochta nó i gconradh fostaíochta a shonraítear in alt 74, a mhéid a bhaineann siad le sochair cheirde a chuirtear ar fáil faoi scéim dá dtagraítear in alt 76 (1) (a), an prionsabal um dhéileáil chomhionann a chomhlíonadh,
(d) a chinneadh cibé acu a chomhlíon an fostóir áirithe forálacha alt 70,
(e) a mholadh do dhuine nó do dhaoine lena mbaineann gníomh sonraithe a dhéanamh.
Mainneachtain cinneadh ón gCúirt a fheidhmiú.
79.—(1) I gcás go ndéanfaidh duine lena mbaineann nó (i gcás a bhaineann le tarchur faoi alt 76 (2)) an Ghníomhaireacht gearán leis an gCúirt nár feidhmíodh cinneadh faoi mhíreanna (a) go (e) d'alt 78, beidh éifeacht leis na forálacha seo a leanas:
(a) breithneoidh an Chúirt an gearán agus éistfidh sí gach duine is dealraitheach don Chúirt leas a bheith aige san ábhar agus ar mian leis go n-éistfí é,
(b) más deimhin leis an gCúirt tar éis an bhreithnithe sin go bhfuil bonn leis an ngearán, féadfaidh an Chúirt le hordú a threorú don duine nár fheidhmigh an cinneadh cibé nithe a dhéanamh dá dtiocfaidh, i dtuairim na Cúirte, an cinneadh a bheith feidhmithe ag an duine sin.
(2) Más rud é, i gcás an Chúirt do dhéanamh ordú faoi fho-alt (1), nach ndéanfar an treoir san ordú a chomhlíonadh laistigh de 2 mhí ó dháta an ordaithe a dhéanamh (nó, i gcás achomharc faoi alt 77 (5), laistigh de 2 mhí ó dháta an ordaithe ón Ard-Chúirt ar an achomharc), beidh an duine ar díríodh an treoir chuige ciontach i gcion agus dlífear—
(a) ar é a chiontú go hachomair, fíneáil nach mó ná £1,000 nó príosúnacht ar feadh téarma nach faide ná bliain, nó iad araon, a chur air,
(b) ar é a chiontú ar díotáil, fíneáil nach mó ná £10,000 nó prí osúnacht ar feadh téarma nach faide ná 2 bhliain, nó iad araon, a chur air.
Cionta a bhaineann le dífhostuithe áirithe agus éifeacht, etc.
80.—(1) I gcás fostaí a dhífhostú as fostaíocht go heisiach nó go príomha toisc go ndearna an fostaí, de mheon macánta—
(a) tarchur faoi alt 75, 76 nó 77,
(b) fianaise a thabhairt in aon imeachtaí faoin Acht seo, nó
(c) fógra a thabhairt dá fhostóir go raibh sé ar intinn aige aon ní a dhéanamh dá dtagraítear i bhfomhír (a) nó (b),
beidh an fostóir ciontach i gcion agus dlífear—
(i) ar é a chiontú go hachomair, fíneáil nach mó ná £1,000 nó príosúnacht ar feadh téarma nach faide ná bliain, nó iad araon, a chur air,
(ii) ar é a chiontú ar díotáil, fíneáil nach mó ná £10,000 nó príosúnacht ar feadh téarma nach faide ná 2 bhliain, nó iad araon, a chur air.
(2) In ionchúiseamh i gcion faoin alt seo is ar an bhfostóir a bheidh sé a chruthú don chúirt nárbh é déanamh aon ní dá dtagraítear i bhfo-alt (1) an t-aon chúis nó an phríomhchúis a bhí leis an dífhostú.
(3) (a) Ar fhostóir a chiontú i gcion faoin alt seo, féadfaidh an chúirt, más cuí léi agus an fostaí dífhostaithe nó ionadaí uaidh a bheidh i láthair sa chúirt agus do thoiliú leis—
(i) a ordú go ndéanfaidh an fostóir an duine dífhostaithe a athfhostú sa phost a bhí ag an duine sin díreach roimh an dífhostú ar na téarmaí agus na coinníollacha ar a raibh an duine sin fostaithe díreach roimh an dífhostú sin, maille le téarma go measfar gur thosaigh an t-athfhostú lá an dífhostaithe,
(ii) a ordú go ndéanfaidh an fostóir an duine dífhostaithe a athfhruiliú sa phost a bhí ag an duine sin díreach roimh an dífhostú nó i bpost eile a bheadh réasúnta oiriúnach don duine sin ar cibé téarmaí agus coinníollacha a bheidh réasúnach ag féachaint do na himthosca go léir, nó
(iii) fíneáil a ghearradh ar an bhfostóir, i dteannta aon fhíneála a gearradh faoi fho-alt (1), nach mó ná an méid a bheadh, i dtuairim na cúirte, faighte ag an duine dífhostaithe ón bhfostóir áirithe mar luach saothair dá mba nár tharla an dífhostú:
Ar choinníoll nach mó an méid sin—
(I) má ba chiontú go hachomair an ciontú, ná méid nach mó, i dteannta na fíneála a gearradh faoi fho-alt (1), ná £1,000,
(II) má ba chiontú ar díotáil an ciontú, ná méid is ionann agus luach saothair 104 sheachtain de chuid an duine dífhostaithe.
(b) Déanfar méid fíneála a gearradh faoi mhír (a) a íoc leis an bhfostaí áirithe.
(c) Gan dochar d'aon cheart achomhairc a bheidh ag aon duine eile, féadfaidh an fostaí áirithe achomharc a dhéan amh in aghaidh mhéid na fíneála faoin bhfo-alt seo, chun na hArd-Chúirte nó (de réir mar a bheidh) chun an bhreithimh den Chúirt Chuarda ar ina chuaird atá dúiche (nó aon chuid de dhúiche) an bhreithimh den Chúirt Dúiche a ghearr an fhíneáil, agus is cinneadh críochnaitheach an cinneadh ar achomharc den sórt sin.
(d) Má chruthaítear gur íoc fostóir fíneáil a gearradh faoi mhír (a), is cosaint é an cruthú sin in aon chaingean shibhialta a thionscnóidh an fostaí áirithe ina choinne maidir leis an luach saothair dá dtagraítear i bhfomhír (iii) den mhír sin.
Forálacha d'fhorlíonadh alt 80.
81.—(1) I gcás duine, nár tionscnaíodh ionchúiseamh i gcion faoi alt 80 i ndáil lena dhífhostú as a fhostaíocht, do dhéanamh gearáin leis an gCúirt gur dífhostaíodh amhlaidh é go heisiach nó go príomha toisc go ndearna sé, de mheon macánta, ní a shonraítear in alt 80 (1), beidh feidhm ag na forálacha seo a leanas:
(a) imscrúdóidh an Chúirt an gearán agus éistfidh sí gach duine ar dealraitheach don Chúirt leas a bheith aige san ábhar agus ar mian leis go n-éistfí é;
(b) is go príobháideach a sheolfar imscrúdú faoin bhfo-alt seo ach seolfaidh an Chúirt an t-imscrúdú go poiblí má iarrann aon phairtí sa díospóid uirthi sin a dhéanamh;
(c) i gcás imscrúdú faoin bhfo-alt seo a bheith á sheoladh go poiblí, féadfaidh an Chúirt, más deimhin léi go mbaineann aon chuid den imscrúdú le hábhar ar chóir, ar mhaithe le haon pháirtí sa díospóid, déileáil leis ar mhodh rúin, an chuid sin den imscrúdú a sheoladh go príobháideach;
(d) más deimhin leis an gCúirt, tar éis an imscrúdaithe sin, go bhfuil bonn leis an ngearán, féadfaidh an Chúirt—
(i) a ordú go ndéanfaidh an fostóir an duine dífhostaithe a athfhostú sa phost a bhí ag an duine sin díreach roimh an dífhostú ar na téarmaí agus na coinníollacha ar a raibh an duine sin fostaithe an tráth sin, agus go measfar gur thosaigh an t-athfhostú lá an dífhostaithe,
(ii) a ordú go ndéanfaidh an fostóir an duine dífhostaithe a athfhruiliú sa phost a bhí ag an duine sin díreach roimh an dífhostú nó i bpost eile a bheadh réasúnta oiriúnach don duine sin ar cibé téarmaí agus coinníollacha a bheidh réasúnach ag féachaint do na himthosca go léir, nó
(iii) a ordú go ndéanfaidh an fostóir cibé cúiteamh a íoc leis an duine dífhostaithe a mheasfaidh an Chúirt a bheith réasúnach sna himthosca, ach nach mó é ná méid is ionann agus luach saothair 104 sheachtain de chuid an duine sin.
(2) Faoi réir fho-alt (5), mura ndéanfaidh an fostóir áirithe ordú faoi fho-alt (1) a chomhlíonadh laistigh de 2 mhí ó dháta a dhéanta, beidh sé ciontach i gcion agus dlífear—
(a) ar é a chiontú go hachomair, fíneáil nach mó ná £1,000 nó príosúnacht ar feadh téarma nach faide ná bliain, nó iad araon, a chur air,
(b) ar é a chiontú ar díotáil, fíneáil nach mó ná £10,000 nó príosúnacht ar feadh téarma nach faide ná 2 bhliain, nó iad araon, a chur air.
(3) (a) Ar dhuine a chiontú i gcion faoin alt seo, féadfaidh an chúirt, más cuí léi agus an duine dífhostaithe áirithe nó ionadaí uaidh a bheith i láthair sa chúirt agus do thoiliú leis—
(i) a ordú go ndéanfaidh an fostóir an duine dífhostaithe áirithe a athfhostú sa phost a bhí ag an duine sin díreach roimh an dífhostú sin ar na téarmaí agus na coinníollacha ar a raibh an duine sin fostaithe an tráth sin agus go measfar gur thosaigh an t-athfhostú lá an dífhostaithe,
(ii) a ordú go ndéanfaidh an fostóir an duine dífhostaithe a athfhruiliú sa phost a bhí ag an duine sin díreach roimh an dífhostú nó i bpost eile a bheadh réasúnta oiriúnach don duine sin ar cibé téarmaí agus coinníollacha a bheidh réasúnach ag féachaint do na himthosca go léir, nó
(iii) fíneáil a ghearradh ar an bhfostóir, i dteannta aon fhíneála a gearradh faoi fho-alt (2), nach mó ná an méid a bheadh, i dtuairim na cúirte, faighte ag an duine dífhostaithe ón bhfostóir áirithe mar luach saothair dá mba nár tharla an dífhostú:
Ar choinníoll nach mó an méid sin—
(I) má ba chiontú go hachomair an ciontú, ná méid nach mó, i dteannta na fíneála a gearradh faoi fho-alt (2), ná £1,000,
(II) má ba chiontú ar díotáil an ciontú, ná méid is ionann agus luach saothair 104 sheachtain de chuid an duine dífhostaithe.
(b) Déanfar méid fíneála a gearradh faoi mhír (a) a íoc leis an bhfostaí áirithe.
(c) Gan dochar d'aon cheart achomhairc a bheidh ag aon duine eile, féadfaidh an fostaí áirithe achomharc a dhéanamh in aghaidh méid fíneála a gearradh faoin bhfo-alt seo, chun na hArd-Chúirte nó (de réir mar a bheidh) chun an bhreithimh den Chúirt Chuarda ar ina chuaird atá dúiche (nó aon chuid de dhúiche) an bhreithimh den Chúirt Dúiche a ghearr an fhíneáil, agus is cinneadh críochnaitheach an cinneadh ar achomharc den sórt sin.
(d) Má chruthaítear gur íoc duine ciontaithe fíneáil a gearradh faoi mhír (a), is cosaint é an cruthú sin in aon chaingean shibhialta a thionscnóidh an fostaí áirithe ina choinne maidir leis an luach saothair dá dtagraítear i bhfomhír (iii) den mhír sin.
(4) Déanfar gearán faoin alt seo leis an gCúirt tráth nach déanaí ná 6 mhí ó dháta an dífhostaithe lena mbaineann nó cibé tréimhse is faide ná sin a mheasfaidh an Chúirt a bheith réasúnach ag féachaint do na himthosca.
(5) Féadfaidh an fostóir áirithe, d'ainneoin alt 17 d'Acht 1946, achomharc a dhéanamh in aghaidh ordaithe faoi fho-alt (1) chun an bhreithimh den Chúirt Chuarda ar ina chuaird a sheolann an duine gnó.
AN CHÉAD SCEIDEAL
An Bord Pinsean — The Pensions Board
1. Beidh an Bord ina chomhlacht corpraithe agus comharbas suthain agus séala oifigiúil aige agus beidh cumhacht agartha aige agus beidh sé inagartha faoina ainm corpraithe agus beidh cumhacht aige, le toiliú an Aire, talamh nó leas i dtalamh a fháil, a theachtadh agus a dhiúscairt nó aon mhaoin eile a fháil, a theachtadh agus a dhiúscairt.
2. Is é a bheidh ar an mBord cathaoirleach, agus 12 ghnáthchomhalta, a cheapfaidh an tAire ar an mBord.
3. Aon duine a cheapfar mar chathaoirleach ar an mBord féadfar tagairt dó (lena n-áirítear in aon doiciméad a bhaineann le ceapachán) faoin ainm sin nó faoi cibé ainm eile is cuí leis an mBord le comhthoiliú an Aire.
4. Féadfaidh cathaoirleach an Bhoird éirí as a oifig tráth ar bith trí litir a bheidh dírithe chun an Aire.
5. D'ainneoin mhír 10 (1) féadfaidh an tAire tráth ar bith cathaoirleach an Bhoird a chur as oifig.
6. Faoi réir fhorálacha an Sceidil seo, beidh cathaoirleach an Bhoird i seilbh oifige ar cibé téarmaí agus coinníollacha a chinnfidh an tAire.
7. Íocfar le cathaoirleach an Bhoird, as airgead a bheidh faoina réir ag an mBord, cibé luach saothair (más ann) agus liúntais le haghaidh caiteachas a thabhóidh sé (más ann) a chinnfidh an tAire, le toiliú an Aire Airgeadais.
8. (1) Maidir le gnáthchomhaltaí an Bhoird—
(a) comhalta de cheardchumann a bheidh i nduine acu,
(b) comhalta fostóirí a bheidh i nduine acu,
(c) ionadaithe do scéimeanna pinsean ceirde a bheidh i mbeirt acu,
(d) ionadaí do ghairm na hachtúireachta a bheidh i nduine acu,
(e) ionadaí do ghairm na cuntasaíochta a bheidh i nduine acu,
(f) ionadaí do ghairm an dlí a bheidh i nduine acu,
(g) ionadaí don Aire Airgeadais a bheidh i nduine acu, agus
(h) ionadaí don Aire a bheidh i nduine acu.
(2) Is é a bheidh i gcomhalta ceardchumainn an Bhoird duine a bheidh ainmnithe chun a cheaptha ar an mBord ag cibé eagraíocht a mheasfaidh an tAire a bheith ionadaíoch do cheardchumainn oibrithe agus a chinnfidh an tAire.
(3) Is é a bheidh i gcomhalta fostóirí an Bhoird duine a bheidh ainmnithe chun a cheaptha ar an mBord ag cibé eagraíocht a mheasfaidh an tAire a bheith ionadaíoch d'fhostóirí agus a chinnfidh an tAire.
(4) Na comhaltaí den Bhord is ionadaithe do scéimeanna pinsean ceirde, is é a bheidh iontu daoine a bheidh ainmnithe chun a gceaptha ar an mBord ag cibé eagraíocht nó eagraíochtaí a mheasfaidh an tAire a bheith ionadaíoch do scéimeanna pinsean ceirde.
(5) An comhalta den Bhord is ionadaí do ghairm na hachtúireachta, is é a bheidh ann duine a bheidh ainmnithe chun a cheaptha ar an mBord ag cibé eagraíocht nó eagraíochtaí a mheasfaidh an tAire a bheith ionadaíoch do ghairm na hachtúireachta.
(6) An comhalta den Bhord is ionadaí do ghairm na cuntasaíochta, is é a bheidh ann duine a bheidh ainmnithe chun a cheaptha ar an mBord ag cibé eagraíocht nó eagraíochtaí a mheasfaidh an tAire a bheith ionadaíoch do ghairm na cuntasaíochta.
(7) An comhalta den Bhord is ionadaí do ghairm an dlí, is é a bheidh ann duine a bheidh ainmnithe chun a cheaptha ar an mBord ag cibé eagraíocht a mheasfaidh an tAire a bheith ionadaíoch do ghairm an dlí.
(8) An comhalta den Bhord is ionadaí don Aire Airgeadais, is é a bheidh ann cibé oifigeach don Aire Airgeadais a chinnfidh an tAire Airgeadais.
(9) An comhalta den Bhord is ionadaí don Aire, is é a bheidh ann cibé oifigeach don Aire a chinnfidh an tAire.
9. Is comhalta páirtaimseartha den Bhord a bheidh i ngach gnáthchomhalta den Bhord agus, faoi réir fhorálacha an Sceidil seo, beidh sé i seilbh oifige ar cibé téarmaí agus coinníollacha a chinnfidh an tAire.
10. (1) Is 5 bliana a bheidh mar théarma oifige ag an gcathaoirleach.
(2) Is é a bheidh i dtéarma oifige ghnáthchomhalta den Bhord cibé tréimhse nach faide ná 5 bliana a chinnfidh an tAire, le toiliú an Aire Airgeadais, nuair a bheidh sé á cheapadh aige agus, faoi réir fhorálacha an Sceidil seo, beidh sé inathcheaptha mar chomhalta den sórt sin.
11. (1) Más rud é go n-éagfaidh gnáthchomhalta den Bhord, go n-éireoidh sé as oifig, go dtiocfaidh sé chun bheith dícháilithe nó go gcuirfear as oifig é, féadfaidh an tAire duine a cheapadh chun bheith ina chomhalta den Bhord chun an corrfholúntas a tharla amhlaidh a líonadh agus an duine a cheapfar amhlaidh ceapfar é sa tslí chéanna ar ceapadh an comhalta den Bhord ar tharla an corrfholúntas dá bharr.
(2) Duine a cheapfar chun bheith ina chomhalta den Bhord de bhua na fomhíre seo beidh sé i seilbh oifige ar feadh a mbeidh fágtha de théarma oifige an chomhalta ba chionsiocair leis an bhfolúntas a gceapfar é lena líonadh agus beidh sé inathcheaptha mar chomhalta den Bhord.
12. Beidh comhalta den Bhord a rachaidh a théarma oifige in éag trí imeacht aimsire inathcheaptha mar chomhalta den Bhord.
13. D'ainneoin mhír 10 (2) féadfaidh an tAire tráth ar bith gnáthchomhalta den Bhord a chur as oifig.
14. Féadfaidh gnáthchomhalta den Bhord éirí as a oifig mar chomhalta trí litir a bheidh dírithe chun an Aire.
15. Beidh comhalta den Bhord dícháilithe chun oifig a shealbhú agus scoirfidh sé d'oifig a shealbhú má bhreithnítear ina fhéimheach é nó má dhéanann sé imshocraíocht nó comhshocraíocht le creidiúnaithe nó má ghearrann cúirt dlínse inniúla téarma príosúnachta nó pianseirbhíse air.
16. Íocfar le gach gnáthchomhalta den Bhord, as airgead a bheidh faoina réir ag an mBord, cibé luach saothair (más ann) agus liúntais le haghaidh caiteachas a thabhóidh sé (más ann), a cheadóidh an tAire le toiliú an Aire Airgeadais.
17. Tionólfaidh an Bord cibé cruinnithe agus cibé méid cruinnithe is cuí leis chun a fheidhmeanna a chomhlíonadh.
18. Féadfaidh an tAire dáta, am agus áit chéad-chruinniú an Bhoird a shocrú.
19. 5 is córam do chruinniú den Bhord.
20. Ag cruinniú den Bhord—
(a) is é cathaoirleach an Bhoird, má bhíonn sé i láthair, a bheidh ina chathaoirleach ar an gcruinniú,
(b) mura mbeidh, agus fad nach mbeidh, cathaoirleach an Bhoird i láthair nó má bhíonn oifig an chathaoirligh folamh, roghnóidh comhaltaí an Bhoird a bheidh i láthair duine dá líon chun bheith ina chathaoirleach ar an gcruinniú.
21. Beidh vóta ag cathaoirleach an Bhoird agus ag gach gnáthchomhalta den Bhord a bheidh i láthair ag cruinniú den chéanna.
22. Déanfar gach ceist a éireoidh ag cruinniú den Bhord a chinneadh le tromlach vótaí na gcomhaltaí a bheidh i láthair agus a vótálfaidh ar an gceist agus, i gcás comhionannas vótaí, beidh an dara vóta nó vóta réitigh ag cathaoirleach an chruinnithe.
23. Féadfaidh an Bord gníomhú d'ainneoin folúntais nó folúntas i measc a chomhaltaí.
24. Faoi réir fhorálacha an Sceidil seo, rialálfaidh an Bord, le buan-orduithe nó ar shlí eile, nós imeachta agus gnó an Bhoird.
25. Soláthróidh an Bord séala dó féin a luaithe is féidir tar éis a bhunaithe.
26. Fíordheimhneofar séala an Bhoird le síniú chathaoirleach an Bhoird nó le síniú comhalta éigin eile den Bhord a bheidh údaraithe ag an mBord chun gníomhú chuige sin agus le síniú oifigigh don Bhord a bheidh údaraithe ag an mBord chun gníomhú chuige sin.
27. Tabharfar aird bhreithiúnach ar shéala an Bhoird agus gach doiciméad a airbheartóidh gur ionstraim é a rinne an Bord agus a bheith séalaithe le séala (a airbheartóidh a bheith fíordheimhnithe de réir mhír 26) an Bhoird glacfar i bhfianaise é agus measfar gur ionstraim den sórt sin é gan chruthúnas mura suífear a mhalairt.
28. Aon chonradh nó ionstraim nár ghá a bheith faoi shéala dá mba dhuine nach comhlacht corpraithe a dhéanfadh nó a fhorghníomhódh é, féadfaidh aon duine a bheidh údaraithe i gcoitinne nó go speisialta chuige sin ag an mBord é a dhéanamh nó a fhorghníomhú thar ceann an Bhoird.
AN DARA SCEIDEAL
Sochair a Chaomhnú agus a Athluacháil
CUID A
Sochair a Chaomhnú
Sochar caomhnaithe a ríomh — scéim shochair shainithe
1. (1) I gcás scéime sochair shainithe, i gcás nach n-athraíonn an bonn ar a ríomhtar sochar fadseirbhíse idir tosach feidhme Chuid III nó, más déanaí é, an dáta a dtosaíonn fostaíocht iomchuí an chomhalta agus dáta foirceanta na fostaíochta iomchuí, déanfar méid an tsochair chaomhnaithe a ríomh de réir na foirmle—
A × | B _ C |
i gcás—
gurb é A méid an tsochair fadseirbhíse (gan aon sochar den sórt sin atá á urrú trí ranníocaí saorálacha breise, nó arb ionannas dó aistriú ceart fabhraithe ó scéim eile, a áireamh) arna ríomh ar dháta foirceanta fhostaíocht iomchuí an chomhalta,
gurb é B an tréimhse seirbhíse ináirithe a chríochnaíonn tar éis thosach feidhme Chuid III, agus
gurb é C an tréimhse seirbhíse ináirithe a bheadh críochnaithe dá bhfanfadh an comhalta i bhfostaíocht iomchuí go dtí gnáthaois inphinsin agus dá leanfadh an tseirbhís sin de bheith cáilithe le haghaidh sochair fadseirbhíse.
(2) I gcás ina ndéantar an bonn ar a ríomhtar sochar fadseirbhíse a athrú idir tosach feidhme Chuid III nó, más déanaí é, an dáta a dtosaíonn fostaíocht iomchuí an chomhalta agus dáta foirceanta fhostaíocht iomchuí an chomhalta, is é méid an tsochair chaomhnaithe a gcomhshuim seo a leanas—
(a) an méid a ríomhfar de réir na foirmle atá leagtha amach i bhfomhír (1) i gcás ina ríomhtar A ar bhonn rialacha na scéime a bhí i bhfeidhm ar thosach feidhme Chuid III nó, más déanaí é, ar an dáta a dtosaíonn fostaíocht iomchuí an chomhalta, agus
(b) méid a ríomhfar de réir na foirmle—
D × | E _ F |
i gcás—
gurb é D méid na difríochta i sochar fadseirbhíse arna ríomh ar dháta foirceanta na fostaíochta iomchuí is infheidhme maidir leis an athrú,
gurb é E an tréimhse seirbhíse ináirithe a chríochnaíonn tar éis an dáta ar ar athraíodh an bonn ríomha, agus
gurb é F an tréimhse seirbhíse ináirithe a bheadh críochnaithe ó dháta an athraithe sin dá bhfanfadh an comhalta i bhfostaíocht iomchuí go dtí gnáthaois inphinsin agus dá leanfadh an tseirbhís sin de bheith cáilithe le haghaidh sochair fadseirbhíse:
Ar choinníoll go ndéanfar, i gcás breis agus athrú amháin den sórt sin a bheith ann, gach athrú acu a ríomh ar leithligh de réir na foirmle seo agus iad a chomhiomlánú chun an méid a ríomh.
(3) Beidh aon sochar caomhnaithe a ríomhfar faoin mír seo faoi réir íosmhéid ina mbeidh cibé méid a áiritheoidh gurb ionann luach achtúireach an tsochair sin agus méid aon ranníocaí (gan ranníocaí saorálacha breise a áireamh) a d'íoc an comhalta i leith na tréimhse seirbhíse ináirithe a chríochnaigh tar éis thosach feidhme Chuid III maille leis an ús iolraithe ar an gcéanna de réir an ráta, más ann, is infheidhme faoi rialacha na scéime maidir le ranníocaí comhaltaí a aisíoc ar iad d'fhágáil na seirbhíse.
2. I gcás ina bhfuil foráil i scéim go ndéanfar sochair a ríomh i ndáil le tuillimh inphinsin chomhalta ar ghnáthaois inphinsin a bheith sroichte aige nó i dtréimhse shonraithe roimhe sin nó ar é d'fháil bháis níos luaithe, nó ar bhealach éigin eile a bhaineann leis na tuillimh sin, déanfar sochar caomhnaithe a ríomh, ar mhodh comhréireach, faoi threoir a thuilleamh ar dháta foirceanta a fhostaíochta iomchuí nó sa tréimhse chéanna roimh an dáta sin.
Sochar a chuirtear ar fáil de bharr ranníocaí saorálacha breise
3. (1) I gcás sochair fadseirbhíse bhreise dá dtagraítear in alt 29 (6) áireofar ar shochar caomhnaithe i leith an tsochair bhreise sin méid a ríomhfar de réir na foirmle—
X × | Y _ Z |
i gcás—
gurb é X méid an tsochair bhreise sin (nó an mhéadaithe sin ar shochar),
gurb é Y an tréimhse seirbhíse ináirithe dá mbeidh an comhalta den scéim tar éis ranníoc a dhéanamh faoi chomhair an tsochair sin (nó an mhéadaithe sin ar shochar), agus
gurb é Z an tréimhse seirbhíse ináirithe a mbeadh an comhalta sin tar éis ranníoc a dhéanamh faoi chomhair an tsochair sin (nó an mhéadaithe sin ar shochar) dá bhfanfadh sé i bhfostaíocht iomchuí go dtí gnáthaois inphinsin.
(2) Chun críocha fhomhír (1) ciallaíonn “méadú ar shochar” sochar a urraítear trí mhéadú ar an ráta ranníoca a conraíodh roimhe sin agus, chun críocha na míre seo, déileálfar ar leithligh le gach méadú den sórt sin ar shochar.
CUID B
Sochair Chaomhnaithe a Athluacháil
4. (1) Déanfar aon sochar caomhnaithe is iníoctha faoi scéim shochair shainithe a athluacháil gach bliain i ndeireadh gach bliana athluachála, tríd an méid cuí a chur le méid an tsochair chaomhnaithe amhail ar an lá deiridh den bhliain athluachála roimhe sin agus aon athluacháil roimhe sin a bheith san áireamh sa sochar caomhnaithe sin.
(2) Ach amháin mar a fhoráiltear i míreanna 5 agus 6 thíos, déanfar an méid cuí a ríomh de réir na foirmle—
P × R _____ 100 |
i gcás—
gurb é P méid an tsochair chaomhnaithe amhail ar an lá deiridh den bhliain athluachála roimhe sin, agus
gurb é R an céatadán athluachála.
5. (1) Tá feidhm ag an mír seo maidir le scéim a chuireann sochar fadseirbhíse ar fáil a ndéantar a ráta nó a mhéid a ríomh faoi threoir—
(a) meántuillimh inphinsin an chomhalta thar an tréimhse seirbhíse ar a bhfuil an sochar sin bunaithe, nó
(b) tuillimh inphinsin iomlána an chomhalta thar an tréimhse seirbhíse ar a bhfuil an sochar sin bunaithe.
(2) Déanfar aon sochar caomhnaithe a chuirtear ar fáil faoi scéim lena mbaineann fomhír (1) a athluacháil—
(a) trí thuillimh inphinsin an chomhalta lena mbaineann a athluacháil le linn gach bliana athluachála ar aon tslí ar a bhféadfaí iad a athluacháil le linn na bliana sin dá bhfanfadh an comhalta sa tseirbhís ináirithe chéanna, nó
(b) de réir mhír 4,
cibé acu is cuí le hiontaobhaithe na scéime.
6. (1) Tá feidhm ag an mír seo maidir le scéim a chuireann sochar fadseirbhíse ar fáil—
(a) a ndéantar a ráta nó a mhéid a ríomh faoi threoir fhad seirbhíse an chomhalta agus faoina threoir sin amháin, nó
(b) ar de mhéid seasta é.
(2) Déanfar aon sochar caomhnaithe a chuirtear ar fáil faoi scéim lena mbaineann fomhír (1) a athluacháil—
(a) le linn gach bliana athluachála ar aon tslí ar a bhféadfaí é a athluacháil le linn na bliana sin dá bhfanfadh an comhalta sa tseirbhís ináirithe chéanna, nó
(b) de réir mhír 4,
cibé acu is cuí le hiontaobhaithe na scéime.
7. Ní dhéanfar aon chuid den mhéid cuí atá le cur le sochar caomhnaithe faoin gCuid seo a chur ar fáil trí laghdú a dhéanamh ar mhéid aon sochair is iníoctha faoi rialacha na scéime lena mbaineann i leith seirbhíse ináirithe a chríochnaigh roimh thosach feidhme Chuid III.
AN TRÍÚ SCEIDEAL
Caighdeán Maoiniúcháin — Sochair
1. Is iad na sochair chun críocha na míre seo na sochair thodhchaí go léir is iníoctha faoi rialacha na scéime le duine, nó i leith duine, a bheidh ag fáil na sochar sin amhail ar dháta éifeachtach an deimhnithe.
2. Beidh feidhm ag na sochair chun críocha na míre seo maidir le comhalta de scéim, nó i leith comhalta de scéim, a mbeidh aon sochar breise urraithe nó deonaithe thar a cheann faoin scéim ar mhodh ranníocaí saorálacha breise nó aistriú ceart ó scéim eile agus ríomhfar na sochair sin amhail ar dháta éifeachtach an deimhnithe agus is é a bheidh iontu—
(a) más rud é, ar dháta éifeachtach an deimhnithe, go mbeidh seirbhís an chomhalta i bhfostaíocht iomchuí tar éis foirceannadh agus nach mbeidh íocaíocht aistritheach curtha chun feidhme de réir alt 34 nó 35, sochar caomhnaithe is iníoctha i leith na sochar breise sin arna ríomh de réir Chuid III, agus
(b) más rud é, ar dháta éifeachtach an deimhnithe, go bhfuil an comhalta i bhfostaíocht iomchuí, sochar caomhnaithe i leith na sochar breise sin arna ríomh de réir Chuid III, ionann is dá mbeadh seirbhís an chomhalta i bhfostaíocht iomchuí tar éis foirceannadh ar an dáta sin, ach gan aird a thabhairt ar aon fhoráil a cheanglaíonn go mbeadh tréimhse íosta de sheirbhís cháilitheach críochnaithe.
3. Déanfar na sochair chun críocha na míre seo a ríomh amhail ar dháta éifeachtach an deimhnithe agus is é a bheidh iontu—
(a) i gcás comhalta den scéim sin a mbeidh a sheirbhís i bhfostaíocht iomchuí tar éis foirceannadh tar éis thosach feidhme Chuid IV ach roimh dháta éifeachtach an deimhnithe, agus nach mbeidh íocaíocht aistritheach curtha i bhfeidhm ina leith de réir alt 34 nó 35, an ceann is mó acu seo a leanas—
(i) na sochair chaomhnaithe go léir (lena n-áirítear athluachálacha orthu sa todhchaí agus na sochair sin is iníoctha ar bhás an chomhalta atá i dteideal sochar caomhnaithe a fháil) arna ríomh de réir Chuid III, agus
(ii) na sochair is iníoctha faoi rialacha na scéime i leith seirbhíse ináirithe a chríochnaíonn tar éis thosach feidhme Chuid IV, agus
(b) i gcás comhalta den scéim sin a bheidh i bhfostaíocht iomchuí an tráth sin, an ceann is mó acu seo a leanas—
(i) sochair chaomhnaithe (lena n-áirítear athluachálacha orthu sa todhchaí agus na sochair sin is iníoctha ar bhás an chomhalta atá i dteideal sochar caomhnaithe a fháil) arna ríomh de réir fhorálacha Chuid III, agus
(ii) na sochair is iníoctha faoi rialacha na scéime i leith seirbhíse ináirithe a chríochnaíonn tar éis thosach feidhme Chuid IV ach roimh dháta éifeachtach an deimhnithe,
arna ríomh ionann is dá mbeadh seirbhís an chomhalta i bhfostaíocht iomchuí tar éis foirceannadh ar dháta éifeachtach an deimhnithe ach gan aird a thabhairt ar aon fhoráil a cheanglaíonn go mbeidh tréimhse íosta de sheirbhís cháilitheach críochnaithe ná ar aon fhoráil eile a fhéadfaidh an comhalta lena mbaineann a chosc ar theideal chun sochair a fháil ar fhoirceannadh na fostaíochta sin.
4. Déanfar na sochair chun críocha na míre seo a ríomh amhail ar dháta éifeachtach an deimhnithe agus is é a bheidh iontu—
(a) aon sochar is iníoctha faoi rialacha na scéime i leith seirbhíse ináirithe a chríochnaigh roimh thosach feidhme Chuid IV le comhalta, nó i leith comhalta, den scéim sin—
(i) a mbeidh a sheirbhís i bhfostaíocht iomchuí tar éis foirceannadh roimh dháta éifeachtach an deimhnithe, agus
(ii) nár fheidhmigh aon cheart chun íocaíocht aistritheach a dhéanamh isteach i scéim eile,
agus
(b) sochar is iníoctha le comhalta, nó i leith comhalta, a bheidh i bhfostaíocht iomchuí an tráth sin agus ar thosaigh a sheirbhís ináirithe roimh thosach feidhme Chuid IV, arb é a bheidh ann—
(i) faoi réir chlásal (iii), i gcás scéime sochair shainithe, an ceann is mó acu seo a leanas—
(I) an méid a chinnfear de réir na foirmle—
L × | M __ N |
i gcás—
gurb é L méid an tsochair fadseirbhíse arna ríomh amhail ar dháta éifeachtach an deimhnithe ar bhonn rialacha na scéime a bheidh i bhfeidhm ar thosach feidhme Chuid IV,
gurb é M an tréimhse seirbhíse ináirithe a chríochnaigh roimh thosach feidhme Chuid IV, agus
gurb é N an tréimhse seirbhíse ináirithe a bheadh críochnaithe dá bhfanfadh an comhalta i bhfostaíocht iomchuí go dtí gnáthaois inphinsin agus dá leanfadh an tseirbhís sin de bheith cáilithe le haghaidh sochair fadseirbhíse:
Ar choinníoll, i gcás ina raibh foráil i rialacha na scéime a bhí i bhfeidhm ar thosach feidhme Chuid IV, go ndéanfaí sochair a ríomh i ndáil le tuillimh inphinsin chomhalta ar ghnáthaois inphinsin a bheith sroichte aige nó i dtréimhse shonraithe roimhe sin, nó ar bhealach éigin eile a bhaineann leis na tuillimh sin, go bhféadfar an sochar faoin gclásal seo a ríomh ar mhodh comhréireach faoi threoir a thuilleamh ar dháta éifeachtach an deimhnithe nó sa tréimhse chéanna roimh an dáta sin, agus
(II) na sochair is iníoctha faoi rialacha na scéime i leith seirbhíse ináirithe a chríochnaigh roimh thosach feidhme Chuid IV, arna ríomh ionann is dá mbeadh seirbhís an chomhalta i bhfostaíocht iomchuí tar éis foirceannadh ar dháta éifeachtach an deimhnithe ach gan aird a thabhairt ar aon fhoráil a fhéadfaidh an comhalta lena mbaineann a chosc ar theideal chun sochair a fháil ar fhoirceannadh na fostaíochta iomchuí,
(ii) i gcás scéime ranníoca shainithe, sochar arb ionann a luach achtúireach agus an luach carnaithe a bheidh, an tráth sin, ag na ranníocaí a bheidh íoctha ag an gcomhalta den scéim, nó ina leith, chun críche sochair fadseirbhíse roimh thosach feidhme Chuid IV,
(iii) i gcás scéime sochair shainithe sa chás go ndéantar ráta nó méid chuid den sochar fadseirbhíse is iníoctha fúithi a chinneadh go díreach faoi threoir méid ranníoca a bheidh íoctha ag an gcomhalta nó ina leith, a mhéid a bhaineann leis an gcuid sin den sochar fadseirbhíse, sochar arna ríomh de réir chlásal (ii), agus a mhéid a bhaineann leis an gcuid eile den sochar fadseirbhíse, sochar arna ríomh de réir chlásal (i).
Number 25 of 1990
PENSIONS ACT, 1990
ARRANGEMENT OF SECTIONS
Preliminary and General
Section | |
Establishment of Pensions Board
Preservation of Benefits
Provisions of schemes relating to forfeiture and lien to be disregarded. | |
Exclusion from and modification of Part III and Second Schedule. | |
Funding Standard
Provisions relating to schemes commencing before commencement of this Part. | |
Exclusion from and modification of Part IV and Third Schedule. | |
Disclosure of Information in Relation to Schemes
Trustees of Schemes
Selection by members of funded schemes of persons for appointment as trustees. | |
Equal Treatment FOR Men and Women in Occupational Benefit Schemes
Principle of equal treatment and collective agreements, etc. | |
An Bord Pinsean—The Pensions Board
Preservation and Revaluation of Benefits
Preservation of Benefits
Revaluation of Preserved Benefits
Funding Standard—Benefits
Acts Referred to | |
Companies Acts, 1963 to 1986 | |
1977, No. 30 | |
1984, No. 6 | |
1972, No. 19 | |
Health Acts, 1970 to 1987 | |
1946, No. 26 | |
1989, No. 3 | |
1941, No. 23 | |
1981, No. 2 | |
1933, No. 22 | |
1964, No. 16 | |
1981, No. 1 | |
1941, No. 22 | |
Number 25 of 1990
PENSIONS ACT, 1990
Preliminary and General
Short title and commencement.
1.—(1) This Act may be cited as the Pensions Act, 1990.
(2) This Act shall come into operation on such day or days as may be appointed by order or orders of the Minister, either generally or with reference to a particular purpose or provision, and different days may be so appointed for different purposes and different provisions of this Act.
Interpretation.
2.—(1) In this Act, unless the context otherwise requires—
“actuarial value” means the equivalent cash value of a benefit (including, where appropriate, provision for any revaluation of such benefit) calculated by reference to appropriate financial assumptions and making due allowance for the probability of survival to normal pensionable age and thereafter in accordance with normal life expectancy on the assumption that the member of a scheme, at the effective date of calculation, is in a normal state of health having regard to his age;
“actuary”, in relation to a scheme, means a person appointed in pursuance of this Act to act as actuary, for the purposes of this Act, of the scheme, and “actuarial” shall be construed accordingly;
“additional voluntary contributions” means such contributions (if any) as are paid on a voluntary basis by a member of a scheme and are designed to fully provide additional benefits;
“administrator” has the meaning assigned to it by section 13 (1) of the Finance Act, 1972;
“auditor”, in relation to a scheme, means a person appointed in pursuance of this Act to act as auditor, for the purposes of this Act, of the scheme;
“benefits”, in relation to a scheme, means, other than in Part VII, either or both of the following, that is to say—
(a) benefit for the member of a scheme at normal pensionable age or in respect of earlier or later retirement, or on leaving the relevant employment, and
(b) benefit for the member's widow, widower, or dependants or others, on the death of the member;
“the Board” means the body established by section 9;
“chairman of the Board” shall be construed in accordance with paragraph 3 of the First Schedule;
“the chief executive” means the chief officer of the Board appointed under section 15;
“defined benefit scheme” means, subject to section 27, a scheme which is not a defined contribution scheme;
“defined contribution scheme” means, subject to section 27, a scheme which, under its rules, provides long service benefit, the rate or amount of which is in total directly determined by the amount of the contributions paid by or in respect of the member and includes a scheme the contributions under which are used, directly or indirectly, to provide—
(a) benefits, other than long service benefit, and
(b) long service benefit the rate or amount of which is in total directly determined by the part of the contributions aforesaid that is used for the provision of the long service benefit;
“the establishment day” means the day appointed by the Minister under section 8;
“functions” includes powers and duties;
“funded scheme” means a scheme under which some or all of its resources are set aside in advance to provide benefits in a manner which is independent of the employer's business activities;
“long service benefit” means the benefits which will be payable under a scheme in accordance with an obligation to or in respect of a member of a scheme on the assumption that he remains in relevant employment until such time as he attains normal pensionable age;
“member”, in relation to a scheme, means any person who, having been admitted to membership under the rules of the scheme, remains entitled to any benefit under the scheme;
“the Minister” means the Minister for Social Welfare;
“normal pensionable age” means the earliest age at which a member of a scheme is entitled to receive benefits under the rules of the scheme on retirement from relevant employment, disregarding any provisions under such rules for early retirement on grounds of ill-health or otherwise;
“occupational pension scheme” means any scheme or arrangement—
(a) which is comprised in one or more instruments or agreements, and
(b) which provides or is capable of providing in relation to employees in any description of employment who reside within the State, benefits, and
(c) (i) which has been approved of by the Revenue Commissioners for the purpose of Chapter II of Part I of the Finance Act, 1972, or
(ii) the application for approval of which under Chapter II of Part I of the Finance Act, 1972, is being considered, or
(iii) which is a statutory scheme to which section 17 of the Finance Act, 1972, applies;
“prescribed” means prescribed by regulations made by the Minister under this Act;
“preserved benefit” has the meaning assigned to it by section 28 (2);
“prospective member” means any person who is already in relevant employment and who, by virtue of his contract of service or the rules of the scheme is or will be eligible to join the scheme or will in any event join the scheme if his service in relevant employment continues and the relevant terms of his contract of employment or, as the case may be, the relevant terms of the rules of the scheme remain unaltered during that time;
“reckonable service” means service in the relevant employment during membership of the scheme but does not include service as a member of the scheme where either—
(a) the only benefit thereunder is in respect of death prior to normal pensionable age, or
(b) the member has been notified in writing by the trustees that such service does not entitle him to long service benefit;
“regulations” means regulations made by the Minister under this Act;
“relevant employment” means any employment (or any period treated as employment) to which a scheme applies;
“resources”, in relation to a scheme, means the funds out of which the benefits provided by the scheme are payable from time to time, including the proceeds of any policy of insurance taken out, or annuity contract entered into, for the purposes of the scheme;
“revaluation percentage” has the meaning assigned to it by section 33;
“rules”, in relation to a scheme, means the provisions of a scheme, by whatever name they are called;
“scheme” means an occupational pension scheme;
“trustees”, in relation to a scheme, which is established under a trust, means the trustees of the scheme and, in relation to a scheme not so established, means the administrator of the scheme and, accordingly, references to trustees shall, except in sections 59, 62, 63 and 64, be construed as including references to administrators.
(2) In this Act—
(a) a reference to a Part is to a Part of this Act unless it is indicated that a reference to a Part of a Schedule to this Act or of some other enactment is intended,
(b) a reference to a section or a Schedule is a reference to a section of, or a Schedule to, this Act unless it is indicated that reference to some other enactment is intended,
(c) a reference to a subsection, paragraph or subparagraph is a reference to the subsection, paragraph or subparagraph of the provision in which the reference occurs unless it is indicated that reference to some other provision is intended.
(3) In this Act a reference to an enactment shall be construed as a reference to that enactment as amended or extended by any other enactment including this Act.
Offences.
3.—(1) (a) Where a trustee contravenes, in his capacity as trustee, a provision of this Act or a regulation thereunder, he shall be guilty of an offence.
(b) Where an actuary or auditor of a scheme contravenes, in his capacity as such actuary or auditor, a provision of this Act or a regulation thereunder, he shall be guilty of an offence.
(c) In a prosecution for an offence under paragraph (a) or (b) it shall be a defence for the accused person to prove that the contravention to which the offence relates was attributable to a contravention by one or more other persons of a provision of this Act or a regulation thereunder and that he took such reasonable steps (if any) in the circumstances as were open to him to secure the compliance of the person or persons aforesaid with the provision concerned.
(2) Where in any report, certificate or other document required for the purposes of any provision of this Act or regulations thereunder, a person makes a statement which is, to his knowledge, false or misleading in any material particular, he shall be guilty of an offence.
(3) A person guilty of an offence under subsection (1) or (2) shall be liable—
(a) on summary conviction to a fine not exceeding £1,000 or to imprisonment for a term not exceeding one year, or to both,
(b) on conviction on indictment to a fine not exceeding £10,000 or to imprisonment for a term not exceeding 2 years, or to both.
(4) Where an offence under this Act is committed by a body corporate and is proved to have been so committed with the consent or connivance of or to be attributable to any neglect on the part of any person, being a director, manager, secretary or other officer of the body corporate, or a person who was purporting to act in such capacity, that person shall, as well as the body corporate, be guilty of an offence and shall be liable to be proceeded against and punished as if he were guilty of the first-mentioned offence.
(5) Proceedings for a summary offence under this Act may be brought and prosecuted by the Board.
Exchange of information.
4.—Notwithstanding anything contained in any enactment, information held by the Board for the purposes of this Act may be transferred by the Board to the Revenue Commissioners and information held by the Revenue Commissioners for the purposes of Chapter II of Part I of the Finance Act, 1972 relating to occupational pension schemes may be transferred by the Revenue Commissioners to the Board.
Regulations generally.
5.—(1) The Minister may make regulations—
(a) for any purpose in relation to which regulations are provided for by any of the provisions of this Act, and
(b) for prescribing any matter or thing referred to in this Act as prescribed or to be prescribed.
(2) Except in so far as this Act otherwise provides, any power conferred thereby to make regulations may be exercised—
(a) either in relation to all cases to which the power extends, or in relation to all those cases subject to specified exceptions, or in relation to any specified cases or classes of case, and
(b) so as to make, as respects the cases in relation to which it is exercised—
(i) the full provision to which the power extends or any lesser provision (whether by way of exception or otherwise),
(ii) the same provision for all cases in relation to which the power is exercised or different provision for different cases or classes of case, or different provision as respects the same case or class of case for different purposes of this Act,
(iii) any such provision either unconditionally or subject to any specified condition.
(3) Without prejudice to any specific provision of this Act, any regulations may contain such incidental or supplementary provisions as may appear to the Minister to be expedient for the purpose of the regulations.
Laying of regulations before Houses of Oireachtas.
6.—Every regulation made by the Minister under this Act shall be laid before each House of the Oireachtas as soon as may be after it is made and, if a resolution annulling the regulation is passed by either such House within the next 21 days on which that House has sat after the regulation is laid before it, the regulation shall be annulled accordingly, but without prejudice to the validity of anything done thereunder.
Expenses.
7.—The expenses incurred by the Minister in the administration of this Act shall, to such extent as may be sanctioned by the Minister for Finance, be paid out of moneys provided by the Oireachtas.
PART II
Establishment of Pensions Board
Establishment day.
8.—The Minister may by order appoint a day to be the establishment day for the purposes of this Part.
Establishment of Board.
9.—(1) On the establishment day there shall stand established a body to be known as An Bord Pinsean—The Pensions Board, and in this Act referred to as “the Board”, to perform the functions conferred on it by this Act.
(2) The provisions of the First Schedule shall have effect with respect to the Board.
Functions of Board.
10.—(1) The functions of the Board shall be—
(a) to monitor and supervise the operation of this Act and pensions developments generally;
(b) to advise the Minister either at his request or on its own initiative on all matters relating to the functions assigned to the Board under this Act and on matters relating to pensions generally;
(c) to issue guidelines on the duties and responsibilities of trustees of schemes and codes of practice on specific aspects of their responsibilities;
(d) to encourage the provision of appropriate training facilities for trustees of schemes;
(e) to advise the Minister on standards for trustees of schemes and on their implementation;
(f) to publish an annual report and such other reports as it may from time to time consider necessary;
(g) to perform such tasks as the Minister may from time to time request.
(2) The Board shall have such powers as are necessary for or incidental to the performance of its functions.
Conferral of additional functions on Board.
11.—(1) The Minister may, with the consent of the Minister for Finance, by order—
(a) confer on the Board such additional functions connected with the functions for the time being of the Board as he considers appropriate, and
(b) make such provision as he considers necessary or expedient in relation to matters ancillary to or arising out of the conferral on the Board of functions so conferred.
(2) The Minister may by order amend or revoke an order under this section (including an order under this subsection).
(3) Every order made by the Minister under this section shall be laid before each House of the Oireachtas as soon as may be after it is made and, if a resolution annulling the order is passed by either such House within the next 21 days on which the House has sat after the order is laid before it, the order shall be annulled accordingly, but without prejudice to the validity of anything previously done thereunder.
Consultants and advisers.
12.—Subject to the prior approval of the Minister, the Board may from time to time engage such consultants or advisers as it may consider necessary for the performance of its functions, and any fees due to a consultant or adviser engaged under this section shall be paid by the Board out of moneys at its disposal.
Gifts.
13.—(1) The Board may accept gifts of money, land or other property upon such trusts or conditions (if any) as may be specified by the donor.
(2) The Board shall not accept a gift if the trusts or conditions attached to it would be inconsistent with its functions.
Committees of Board.
14.—(1) The Board may establish committees to assist and advise it in relation to the performance of any of its functions.
(2) The members of a committee established under this section shall be appointed by the Board.
(3) A committee established under this section may include persons who are not members of the Board.
(4) A member of a committee established under this section may be removed from office at any time by the Board.
(5) The Board may at any time dissolve a committee established under this section.
(6) The Board may appoint a person to be chairman of a committee established under this section.
(7) There may be paid out of the income of the Board to members of a committee established under this section such allowances for expenses incurred by them as the Board may, with the consent of the Minister and the Minister for Finance, determine.
Chief executive.
15.—(1) There shall be a chief officer of the Board who shall be known, and is referred to in this Act, as the chief executive.
(2) The chief executive shall be appointed, and may be removed from office at any time, by the Board with the consent of the Minister.
(3) The chief executive shall not be a member of the Board.
(4) The chief executive shall carry on and manage and control generally the administration and business of the Board and perform such other functions as may be determined by the Board.
(5) The chief executive shall devote the whole of his time to his duties as chief executive and shall not hold any other office or position without the consent of the Board.
(6) The chief executive shall hold office on and subject to such terms and conditions (including terms and conditions relating to remuneration) as may be approved of by the Minister with the consent of the Minister for Finance.
(7) The chief executive shall be paid, out of moneys at the disposal of the Board, such allowances for expenses incurred by him in the performance of his functions as may be determined by the Minister with the consent of the Minister for Finance.
(8) The chief executive may make proposals to the Board on any matter relating to its activities.
Staff of Board.
16.—(1) The Board may appoint such, and such number of, persons to be members of the staff of the Board as it may determine with the consent of the Minister and the Minister for Finance.
(2) (a) A member of the staff of the Board shall hold his office or employment on such terms and conditions (including terms and conditions relating to remuneration and superannuation) as the Board may, with the consent of the Minister and the Minister for Finance, determine.
(b) A member of the staff of the Board referred to in paragraph (a) shall be paid, out of the moneys at the disposal of the Board, such remuneration and allowances for expenses incurred by him as the Board may, with the consent of the Minister and the Minister for Finance, determine.
(c) The Board may, with the consent of the Minister, at any time remove any officer or servant of the Board from being its officer or servant.
(3) The grades of the staff of the Board, and the number of staff in each grade, shall be determined by the Board with the consent of the Minister and the Minister for Finance.
(4) The Board may perform any of its functions through or by the chief executive or any other member of its staff duly authorised by the Board in that behalf.
Superannuation of staff of Board.
17.—(1) The Board may, with the consent of the Minister and the Minister for Finance, make a scheme or schemes for the granting of superannuation benefits to or in respect of persons appointed to whole-time positions on the staff of the Board.
(2) A scheme under subsection (1) shall fix the time and conditions of retirement for all persons (including the chief executive) to or in respect of whom superannuation benefits are payable under the scheme or schemes and different times and conditions may be fixed in respect of different classes of persons.
(3) The Board may, with the consent of the Minister and the Minister for Finance, make a scheme amending or revoking a scheme under this section including a scheme under this subsection.
(4) If any dispute arises as to the claim of any person to, or the amount of, any superannuation benefit payable in pursuance of a scheme or schemes under this section such dispute shall be submitted to the Minister who shall refer it to the Minister for Finance, whose decision shall be final.
(5) No superannuation benefits shall be granted by the Board on the resignation, retirement or death of a member of the staff of the Board (including the chief executive) otherwise than in accordance with a scheme or schemes under this section.
(6) A scheme under this section shall be laid before each House of the Oireachtas as soon as may be after it is made and, if a resolution annulling the scheme is passed by either such House within the next 21 days on which that House has sat after the scheme is laid before it, the scheme shall be annulled accordingly, but without prejudice to the validity of anything previously done thereunder.
Authorised persons.
18.—(1) The Board may authorise in writing a person who is an employee of the Board (in this section referred to as “an authorised person”) to inspect or investigate the state and conduct of a scheme.
(2) The Board or an authorised person may, in relation to a scheme, require the employer concerned or the trustees of the scheme to furnish it within such reasonable period as may be specified with such information and explanations and such books of account and other documents in relation to the scheme as may be specified.
(3) An authorised person may, on production of his authorisation if so required—
(a) at all reasonable times enter the premises of any employer, trustees or agent, as the case may be, and
(b) make such examination or inquiry as may be necessary for ascertaining whether the provisions of this Act are being or have been complied with.
(4) The duty to produce or provide any information, document, material or explanation shall extend to any person being an officer or employee of the employer or a trustee or agent, as the case may be, or appears to the Board or the authorised person to have that information, document, material or explanation in his possession or under his control.
(5) If any employer, officer or employee of the employer, trustee of a scheme or agent to the scheme—
(a) wilfully obstructs an authorised person in the exercise of his powers under this section, or
(b) refuses without reasonable excuse to produce to such person any information, document, material or explanation when required to do so under this section, or
(c) refuses without reasonable excuse to answer any questions put to him by the authorised person with respect to the affairs of the scheme,
he shall be guilty of an offence under this section and shall be liable—
(i) on summary conviction to a fine not exceeding £1,000 or to imprisonment for a term not exceeding one year, or to both,
(ii) on conviction on indictment to a fine not exceeding £10,000 or to imprisonment for a term not exceeding 2 years, or to both.
(6) In this section “agent”, in relation to a scheme, includes the actuaries, auditors and other accountants and the financial and other advisers to the scheme.
(7) Any reference in this section to an officer, employee or agent of a scheme includes a reference to a person who has been, but no longer is, an officer, employee or agent (as the case may be) of the scheme.
Membership of either House of Oireachtas or of European Parliament by members or staff of Board.
19.—(1) Where a member of the Board is—
(a) nominated as a member of Seanad Éireann, or
(b) elected as a member of either House of the Oireachtas or as a representative in the European Parliament, or
(c) regarded pursuant to section 15 (inserted by the European Assembly Elections Act, 1984) of the European Assembly Elections Act, 1977, as having been elected to the European Parliament to fill a vacancy,
he shall thereupon cease to be a member of the Board.
(2) Where a person who is a member of the staff of the Board is—
(a) nominated as a member of Seanad Éireann, or
(b) elected as a member of either House of the Oireachtas or as a representative in the European Parliament, or
(c) regarded pursuant to section 15 (inserted by the European Assembly Elections Act, 1984) of the European Assembly Elections Act, 1977 as having been elected to the European Parliament to fill a vacancy,
he shall thereupon stand seconded from employment by the Board and shall not be paid by, or be entitled to receive from, the Board any remuneration or allowances in respect of the period commencing on such nomination or election or when he is so regarded as having been elected, as the case may be, and ending when he ceases to be a member of either such House or a representative in such Parliament.
(3) A person who is for the time being entitled under the Standing Orders of either House of the Oireachtas to sit therein or is a representative in the European Parliament shall, while he is so entitled or is such a representative, be disqualified from becoming a member of the Board or the staff of the Board.
(4) Without prejudice to the generality of subsection (2), that subsection shall be construed as prohibiting, inter alia, the reckoning of a period mentioned in that subsection as service with the Board for the purposes of any superannuation benefits.
Advances by Minister to Board.
20.—The Minister may from time to time with the consent of the Minister for Finance, advance to the Board out of moneys provided by the Oireachtas, such sums as the Minister may determine for the purposes of expenditure by the Board in the performance of its functions.
Disclosure by member of Board of interest in proposed contract.
21.—A member of the Board who has—
(a) any material or financial interest in any body corporate with which the Board proposes to make any contract, or
(b) any material or financial interest in any contract which the Board proposes to make,
shall disclose to the Board the fact of that interest and the nature thereof, and shall take no part in any deliberation or decision of the Board relating to the contract, and the disclosure shall be recorded in the minutes of the Board.
Accounts and audits of Board.
22.—(1) The Board shall keep in such form as may be approved of by the Minister with the concurrence of the Minister for Finance all proper and usual accounts of all moneys received or expended by the Board including an income and expenditure account and balance sheet and, in particular, shall keep all such special accounts as the Minister may from time to time direct.
(2) Accounts kept in pursuance of this section shall be submitted as soon as may be after the end of the financial year of the Board to which they relate to the Comptroller and Auditor General for audit and a copy of the income and expenditure account and of the balance sheet and of such other (if any) of its accounts as the Minister may direct and a copy of the Comptroller and Auditor General's report on the account shall be presented to the Minister as soon as may be and the Minister shall cause copies of each of the documents aforesaid to be laid before each House of the Oireachtas.
Reports and information to Minister.
23.—(1) The Board shall furnish to the Minister such information regarding its income and expenditure as he may from time to time require.
(2) As soon as may be after the end of each financial year of the Board, but not later than 6 months thereafter, the Board shall make a report to the Minister of its activities during that year and the Minister shall cause copies of the report to be laid before each House of the Oireachtas.
(3) Each report under subsection (2) shall include information in such form and regarding such matters as the Minister may direct.
(4) The Board shall, whenever so requested by the Minister, furnish to him information in relation to such matters as he may specify concerning or relating to the scope of its activities generally, or in respect of any account prepared by the Board or any report specified in subsection (2) or (4) or section 22 (2) or the policy and activities, other than day to day activities, of the Board.
Disclosure of information.
24.—(1) A person shall not, without the consent of the Board, disclose any information obtained by him while performing (or as a result of having performed) duties as a member, or member of the staff of, or an adviser or consultant to, the Board.
(2) A person who contravenes subsection (1) shall be guilty of an offence and shall be liable on summary conviction to a fine not exceeding £1,000.
(3) Nothing in subsection (1) shall prevent the disclosure of information in a report made to the Board or by or on behalf of the Board to the Minister.
Fees payable to Board.
25.—The trustees of a scheme shall pay annually to the Board out of the resources of the scheme fees of such amount as may be prescribed with the consent of the Minister for Finance and different fees may be prescribed under this section in respect of different classes of schemes.
Provision in relation to determinations by Board under sections 38, 53, 58, and 75.
26.—(1) (a) A question falling to be determined by the Board under section 38, 53, 58 or 75 shall be determined by it either, in its absolute discretion, without or after an oral hearing by the Board (or such member or members of the Board or other person or persons as the Board may authorise for that purpose).
(b) Any person concerned may make representations to the Board in relation to such a question as aforesaid and in reaching its determination the Board shall take account of any such representations.
(2) Representations under subsection (1) shall be made in writing or, if an oral hearing is being held under subsection (1) in relation to the question concerned, at the hearing.
(3) The person or persons holding an oral hearing under this section shall have power to take evidence on oath and for that purpose any of the persons aforesaid may administer oaths to persons attending as witnesses at the hearing.
(4) (a) The person or any of the persons holding an oral hearing under this section may, by giving notice in that behalf in writing to a person, require the person to attend on such day and at such time and place as is specified in the notice to give evidence at the hearing in relation to the question to be determined by the Board or to produce at the hearing any documents in his possession, custody or control relating to any such question.
(b) A notice under paragraph (a) may be given either by delivering it to the person to whom it relates or by sending it by post in a prepaid registered letter addressed to the person at the address at which he ordinarily resides.
(c) A person to whom a notice under paragraph (a) has been given and who refuses to give evidence or gives false evidence at an oral hearing under this section or refuses or wilfully fails to produce any document to which the notice relates at such a hearing shall be guilty of an offence and shall be liable—
(i) on summary conviction, to a fine not exceeding £1,000 or to imprisonment for a term not exceeding one year, or to both,
(ii) on conviction on indictment, to a fine not exceeding £10,000 or to imprisonment for a term not exceeding 2 years, or to both.
(5) The person or persons holding an oral hearing under this section may order a person concerned to pay to any other person concerned a reasonable sum in respect of expenses occasioned by the person in relation to the hearing and any such sum may be recovered by the person concerned from the other person concerned, as a simple contract debt in any court of competent jurisdiction.
(6) Subject to the provisions of this Act, the procedure at oral hearings under this section shall be such as may be prescribed and regulations for the purposes of this subsection may, without prejudice to the generality of the foregoing, make provision for the notification of persons concerned of the making of representations under this section, of the date, time and place of such hearings and of determinations of the Board under section 38, 53, 58 or 75, for the circumstances (if any) in which persons concerned may present their cases at such hearing through representatives (including legal representatives), for the making of a sufficient record of the proceedings at such hearings and for such other matters as the Minister considers necessary or expedient for the purposes of this section and for giving full effect to it.
PART III
Preservation of Benefits
Interpretation (Part III).
27.—(1) In this Part and the Second Schedule, except where the context otherwise requires—
“qualifying service”, in relation to a member of a scheme, means the aggregate of every period of reckonable service, whether or not continuous in each case, under—
(a) the scheme,
(b) every other scheme relating to the same employment,
(c) every other scheme relating to any other employment in respect of which rights to long service benefit have been granted under the scheme in substitution for accrued rights under such other scheme:
Provided that no such period, or part thereof, shall be counted more than once;
“transfer payment” has the meaning assigned to it by section 34 (2).
(2) Where the rate or amount of part of the long service benefit payable under a defined benefit scheme is directly determined by an amount of contribution paid by or in respect of the member, then, for the purposes of this Part and the Second Schedule, the scheme in so far as it relates to such part of the long service benefit shall be treated as a defined contribution scheme and, in so far as it relates to other benefits (including the remaining part of the long service benefit) shall be treated as a defined benefit scheme.
(3) References in this Part and the Second Schedule to a defined contribution scheme or a defined benefit scheme shall be construed as including references to a part of such scheme.
Entitlement to preserved benefit.
28.—(1) Subject to section 37, this Part and the Second Schedule shall apply to any member of a scheme who has service in relevant employment after the commencement of this Part.
(2) A member of a scheme whose service in relevant employment terminates otherwise than on death after the commencement of this Part but before normal pensionable age and who has completed at least 5 years' qualifying service of which at least 2 such years fall after the commencement of this Part, shall be entitled to a benefit (in this Act referred to as a “preserved benefit”).
Preserved benefit — defined benefit scheme.
29.—(1) In this section—
“contingent pension” has the meaning assigned to it by subsection (5);
“scheme” means a defined benefit scheme.
(2) A preserved benefit shall be provided under a scheme only in respect of—
(a) a long service benefit, or
(b) where, by the exercise of an option under subsection (5), the trustees so determine, a contingent pension.
(3) A preserved benefit shall be calculated in accordance with Part A of the Second Schedule.
(4) Subject to subsection (5), on the death of a member of a scheme who is entitled to a preserved benefit under the scheme before such benefit commences to be payable, an amount shall be payable under the scheme to his personal representative in respect thereof equal to the actuarial value of the preserved benefit (including any preserved benefit under subsections (6) and (7) immediately before the death of the member concerned.
(5) (a) Where a scheme provides for a pension payable to, or for, either or both the widowed spouse or any dependants of the member concerned in the event of that member's death while in relevant employment prior to his attaining normal pensionable age (in this section referred to as “a contingent pension”) the trustees of the scheme may, in lieu of the benefit specified in subsection (4), provide under the scheme a contingent pension calculated in accordance with paragraph 1 of Part A of the Second Schedule and such benefit shall be deemed to form part of that member's preserved benefit.
(b) For the purposes of paragraph (a), references in paragraph 1 of Part A of the Second Schedule to long service benefit shall be construed as references to a contingent pension within the meaning of this section.
(6) Where a member of a scheme is entitled to additional long service benefit under the scheme by virtue of the payment of additional voluntary contributions, a preserved benefit in respect of such benefit shall be calculated in accordance with paragraph 3 of Part A of the Second Schedule and shall be provided in addition to the preserved benefit under subsection (2):
Provided that if the member has received a refund of any such contributions paid by him during any period of reckonable service prior to the commencement of this Part, then, in calculating the amount of any preserved benefit under this subsection, any period of reckonable service prior to the commencement of this Part shall be disregarded.
(7) Where additional long service benefit has been granted under a scheme to a member in respect of a transfer of accrued rights from another scheme, that benefit shall be provided in addition to the preserved benefit under subsection (2):
Provided that if the member has received a refund of the contributions paid by him to the other scheme prior to the commencement of this Part which were included in the rights transferred from the other scheme then, in calculating the amount of any preserved benefit under this subsection, any additional long service benefit accrued under that other scheme prior to the commencement of this Part, shall be disregarded.
Preserved benefit—defined contribution scheme.
30.—(1) In this section—
“appropriate contributions” shall be construed in accordance with subsections (4), (5) and (6);
“scheme” means a defined contribution scheme.
(2) A preserved benefit shall be provided under a scheme and it shall be such that its actuarial value at the date on which payment of it commences is equal to the accumulated value on that date of the appropriate contributions in respect of the member concerned under the scheme.
(3) On the death of a member of a scheme who is entitled to a preserved benefit before such benefit commences to be payable, an amount shall be payable under the scheme to his personal representative in respect thereof equal to the accumulated value of the appropriate contributions under the scheme in respect of the member immediately before his death.
(4) Subject to subsections (5) and (6), the appropriate contributions shall be the contributions paid by or in respect of the member concerned for the purposes of long service benefit from the commencement of this Part, or, if later, the date of the commencement of the relevant employment, but excluding additional voluntary contributions and any payment representing a transfer of accrued rights from another scheme.
(5) Where a member of a scheme is entitled to additional long service benefit under the scheme by virtue of the payment of additional voluntary contributions, the appropriate contributions shall be all such contributions:
Provided that if the member has received a refund of any such contributions paid by him prior to the commencement of this Part, the appropriate contributions shall be the contributions paid by him from the commencement of this Part.
(6) Where additional long service benefit has been granted under a scheme to a member in respect of a transfer of accrued rights from another scheme, the appropriate contributions shall be the amount of the payment received by the trustees of the scheme in respect of such accrued rights:
Provided that if the member has received a refund of contributions paid by him, prior to the commencement of this Part, under that scheme which were included in the rights transferred, the appropriate contributions shall be the portion of the payment received by the trustees which represented rights accrued after such commencement.
(7) Where benefits under a scheme are secured under one or more policies of assurance, the accumulated value, on the date on which payment of preserved benefit commences, of the appropriate contributions paid by or on behalf of a member shall, for the purposes of this Part, be the proportion of the proceeds of every such policy applicable to those contributions.
Payment of preserved benefit.
31.—(1) A preserved benefit shall be payable out of the resources of the scheme.
(2) Except as provided for in this Part, a preserved benefit shall be payable in accordance with, and subject to, the rules of the scheme being the rules as at the date of the termination of the relevant employment.
Non-entitlement to refund of contributions.
32.—A member of a scheme who is entitled to preserved benefit under the scheme in accordance with the provisions of this Part shall not be entitled to receive a refund of any contributions paid to that scheme after the commencement of this Part.
Revaluation of preserved benefit.
33.—(1) In this section and Part B of the Second Schedule “revaluation year” means a year beginning not less than 5 years after the commencement of this Part.
(2) Where in respect of any preserved benefit payable under a defined benefit scheme to or in respect of a member and calculated in accordance with paragraph 1 or 3 or both of Part A of the Second Schedule, there is a period of at least one year between—
(a) the commencement of the first revaluation year or the date of the termination of the member's relevant employment, whichever is the later, and
(b) the date on which he attains or would attain normal pensionable age or the date of his death, whichever is the earlier,
then, the preserved benefit shall be revalued annually as soon as may be after the end of each revaluation year in accordance with the provisions of Part B of that Schedule.
(3) A revaluation shall not be made under this section in respect of a member of a scheme after—
(a) the date of payment of preserved benefit to or in respect of him, or
(b) the date of his attainment of normal pensionable age, or
(c) the date of his death,
whichever is the earliest.
(4) The Minister, after consultation with the Minister for Finance, shall, in respect of each revaluation year, prescribe the percentage (in this Act referred to as “the revaluation percentage”) by which the preserved benefit is to be increased by the revaluation thereof under this section for that year.
(5) The percentage prescribed under subsection (4) in respect of a revaluation year shall be—
(a) the percentage that equals the increase in the general level of consumer prices during that year calculated by the Minister in such manner as he thinks appropriate, or
(b) 4 per cent,
whichever is the lesser.
(6) The Minister may by regulations vary the percentage specified in subsection (5) (b), but any such variation shall not apply in the case of preserved benefit the entitlement to which arises before the date of the making of the regulations concerned.
(7) Where, in the opinion of the Minister, no increase in the general level of consumer prices occurred during a revaluation year, he shall not prescribe a percentage under subsection (4) in relation to that year and the revaluation of any preserved benefit that, but for this subsection, would fall to be made as soon as may be after the end of that year shall not be made.
Entitlement to transfer payment.
34.—(1) This section shall apply to a member of a funded scheme who is entitled to a preserved benefit under this Part.
(2) A member of a scheme to whom this section applies shall be entitled to the transfer of an e (in this Part referred to as a “transfer payment”) in accordance with subsection (3) equal—
(a) in the case of a defined benefit scheme, to the actuarial value of the preserved benefit on the date on which the relevant application under subsection (3) is received by the trustees, and
(b) in the case of a defined contribution scheme, to the accumulated value on that date of the appropriate contributions under the scheme in respect of the member:
Provided that where benefits under such a scheme are secured under one or more policies of assurance, the accumulated value of the appropriate contributions shall be the proportion of the proceeds of every such policy applicable to those contributions.
(3) A member of a scheme who is entitled to a transfer payment under subsection (2) may exercise such right by making an application in writing to the trustees of the scheme providing them with such information as they may reasonably require and directing them to apply the transfer payment—
(a) in the making of a payment to another scheme, or
(b) in the making of one or more payments falling to be made under policies or contracts of assurance that are effected on behalf of the member with one or more undertakings (within the meaning of the Insurance Act, 1989) and that are approved of by the Revenue Commissioners under Chapter II of Part I of the Finance Act, 1972.
(4) Where the trustees of a scheme receive an application under subsection (3), they shall apply the transfer payment concerned, within the period of 3 months following the date of the receipt of the application, in the manner directed by the application under subsection (3).
(5) Where—
(a) a person has exercised the entitlement conferred on him under subsection (2), and
(b) the trustees of the scheme from which the transfer payment is being made have complied with the provisions of subsection (4),
then, they shall be discharged from any obligation to provide benefits to which the transfer payment relates.
(6) Where a member of a scheme directs the application of a transfer payment in accordance with subsection (3) (a), the trustees of the scheme to which the transfer payment is being made shall accept such payment and shall provide benefits of an actuarial value that is equivalent to the amount of the transfer payment in such form as they may determine.
(7) A member of a scheme shall not be entitled to a transfer payment under this section if—
(a) payment of his preserved benefit has commenced, or
(b) he fails to exercise the entitlement within a period of 2 years (or such longer period as may be provided for by the scheme or determined by the trustees of the scheme) after the date of the termination of the relevant employment concerned.
Power of trustees to effect transfer payment.
35.—(1) Notwithstanding anything contained in section 34, the trustees of a scheme may, in such circumstances as may be prescribed, instead of providing a preserved benefit out of the resources of the scheme, effect, without the consent of the member concerned, a transfer payment from the scheme by making one or more payments referred to in section 34 (3) (b).
(2) Where the trustees of a scheme have effected a transfer payment in accordance with subsection (1) they shall be discharged from any obligation to provide benefits to which the transfer payment relates.
Provisions of schemes relating to forfeiture and lien to be disregarded.
36.—Any provision of a scheme—
(a) providing for the forfeiture of a preserved benefit, or
(b) enabling the employer of a member to exercise a lien on the member's preserved benefit,
shall be disregarded for the purpose of this Part.
Exclusion from and modification of Part III and Second Schedule.
37.—(1) Where the Minister is of the opinion that the benefits provided under schemes or categories of schemes during a period that the Minister considers to be of reasonable length for the purposes of this subsection are no less favourable to the members concerned than those required by this Act to be provided under the schemes or categories of schemes, he may by regulations made with the consent of the Minister for Finance exclude those schemes or categories of schemes from the application of this Part and the Second Schedule.
(2) Where the Minister considers that it would be unreasonable, having regard to their nature and character, and would be contrary to the interests of their members, to require specified schemes or categories of schemes to comply fully with specified provisions of this Part and the Second Schedule, he may by regulations made with the consent of the Minister for Finance provide that those provisions shall apply in relation to those schemes or categories of schemes with specified modifications, being modifications that in the opinion of the Minister are reasonable and do not materially alter those provisions.
(3) Where the Minister so provides by regulations, then notwithstanding anything in this Part, in the cases specified in the regulations—
(a) a period of a person's reckonable service under a scheme in different employments may be treated for the purposes of this Part as a period of reckonable service under the scheme in such one or more of those employments as may be specified;
(b) a person's reckonable service in any employment may be treated in the case of interruption of such employment as terminated or not terminated.
(4) The Minister may by regulations specify the method of calculating preserved benefit payable under schemes and for such adjustments of the amounts of such benefit as may be necessary to facilitate its computation.
Conflict between Part III and schemes.
38.—(1) The provisions of this Part, of any regulations made there under and of the Second Schedule shall override any rule of a scheme to the extent that that rule conflicts with those provisions.
(2) Any question as to—
(a) whether any provision of this Part (including the application of any provision as modified by regulations), any regulations made thereunder or the Second Schedule conflicts with any rule of a scheme, or
(b) whether a scheme is a defined benefit scheme or a defined contribution scheme for the purposes of this Part,
shall be determined by the Board on application to it in writing in that behalf by a person specified in subsection (3).
(3) The following persons shall be entitled to make an application under subsection (2) in respect of a scheme:
(a) the trustees of the scheme;
(b) any person who is an employer of persons in relevant employment to which the scheme applies;
(c) any member or prospective member of the scheme;
(d) such other persons (if any) as may be prescribed, being persons who, in the opinion of the Minister, ought to be entitled to make such an application.
(4) An appeal to the High Court on a point of law from a determination of the Board under subsection (2) in relation to a scheme, may be brought by the person who made or a person who was entitled to make the application concerned under subsection (2).
Schemes may provide higher benefits.
39.—Nothing in the other provisions of this Part or in the Second Schedule shall be construed as precluding a scheme from providing benefits, in lieu of preserved benefit, on a higher scale, or payable at any earlier time or otherwise more favourably than is provided for under this Part:
Provided that—
(a) such benefits are of an actuarial value that is equivalent to or greater than that of preserved benefit,
(b) on the death of a member before any such benefit commences to be payable the amount thereof shall not be less than the amount that would, but for this section, have been payable by virtue of section 29 (4) or 30 (3), as appropriate,
(c) a member who is entitled to preserved benefit under this Part shall not be entitled to receive a refund of any contributions paid to the scheme after the commencement of this Part.
PART IV
Funding Standard
Interpretation (Part IV).
40.—In this Part and the Third Schedule, except where the context otherwise requires—
“an actuarial funding certificate” has the meaning assigned to it in section 42;
“the effective date” has the meaning assigned to it in section 42;
“funding proposal” has the meaning assigned to it in section 49;
“funding standard” shall be construed in accordance with section 44;
“relevant scheme” means a scheme to which this Part applies by virtue of section 41;
“certified percentage” means a percentage specified for the purposes of section 45 (4);
“specified percentage” has the meaning assigned to it by section 44.
Application (Part IV).
41.—Subject to section 52, this Part shall apply to any scheme other than a defined contribution scheme.
Actuarial funding certificate.
42.—(1) The trustees of a relevant scheme shall, from time to time in accordance with section 43, submit to the Board a certificate, in this Part and the Third Schedule referred to as “an actuarial funding certificate”.
(2) The trustees of a relevant scheme shall cause actuarial funding certificates to be prepared by an actuary who shall certify therein that as at the date, in this Part referred to as “the effective date”, on which the liabilities and resources of the scheme are calculated for the purposes of section 44 either—
(a) the scheme satisfies the funding standard provided for in section 44, or
(b) the scheme does not satisfy the funding standard.
(3) In the case of a relevant scheme which commenced before the commencement of this Part, the first actuarial funding certificate submitted in accordance with section 43 shall also state the certified percentage in relation to the scheme.
(4) An actuarial funding certificate shall be in such form as may be prescribed.
Effective dates for actuarial funding certificates.
43.—(1) The first actuarial funding certificate shall have an effective date—
(a) in the case of a relevant scheme which commenced before the commencement of this Part, not later than 3 years after such commencement, and
(b) in the case of a relevant scheme which commenced on or after such commencement, not later than 3½ years after the commencement of the scheme,
and a subsequent actuarial funding certificate shall have an effective date not later than 3½ years after the effective date of the immediately preceding certificate.
(2) Unless otherwise prescribed, an actuarial funding certificate shall be submitted to the Board by the trustees of the scheme within 9 months of the effective date of the certificate.
Provisions relating to funding standard.
44.—Subject to the subsequent provisions of this Part, a relevant scheme shall be deemed to have satisfied the funding standard if, in the opinion of the actuary, the resources of the scheme at the effective date of the actuarial funding certificate would have been sufficient, if the scheme had been wound up on that date, to provide for—
(a) the liabilities of the scheme consisting of—
(i) benefits in the course of payment to which paragraph 1 of the Third Schedule relates,
(ii) benefits, other than those referred to in subparagraph (i), which consist of additional benefits secured or granted under the scheme on behalf of the member concerned by way of additional voluntary contributions or a transfer of rights from another scheme to which paragraph 2 of the Third Schedule relates,
(iii) benefits, other than those referred to in subparagraphs (i) and (ii), payable in respect of reckonable service completed after the commencement of this Part to which paragraph 3 of the Third Schedule relates, and
(iv) the percentage (in this Part referred to as the “specified percentage”) of any benefits, other than those referred to in subparagraphs (i) and (ii), payable in respect of reckonable service completed prior to such commencement to which paragraph 4 of the Third Schedule relates, and
(b) the estimated expenses of administering the winding up of the scheme.
Provisions relating to schemes commencing before commencement of this Part.
45.—(1) This section applies to relevant schemes that came into operation before the commencement of this Part.
(2) The actuary shall determine the percentage, if any, of the benefits under a scheme to which paragraph 4 of the Third Schedule relates that, in his opinion, could have been provided at the effective date of the first actuarial funding certificate in relation to the scheme from the resources of the scheme if—
(a) the scheme had been wound up on that date, and
(b) (i) the liabilities of the scheme for benefits under the scheme specified in subparagraphs (i), (ii) and (iii), of subsection (a) of section 44, and
(ii) the estimated expenses of administering a winding up,
had already been discharged from resources of the scheme.
(3) In determining the percentage referred to in subsection (2), the actuary shall have regard to the order of priority accorded to each category of membership in the rules of the scheme concerned respecting a winding up thereof but only in so far as they apply to the benefits to which the said paragraph 4 relates and the actuary may determine a different percentage for each such category of membership.
(4) The first actuarial funding certificate in relation to a scheme shall state a percentage for each category of membership to which, pursuant to subsection (3), a different percentage applies (in this Part referred to as “the certified percentage”), being the lesser of—
(a) the percentage determined by the actuary pursuant to subsections (2) and (3), and
(b) 100 per cent.
(5) For the purposes of this Part—
(a) where an actuarial funding certificate relates to an effective date not more than 10 years after the commencement of this Part, the specified percentage shall be the certified percentage,
(b) where an actuarial funding certificate relates to an effective date more than 10 years after such commencement and on such commencement the scheme concerned was a funded scheme, the specified percentage shall be 100 per cent.
Matters to which actuary is to have regard.
46.—(1) In completing an actuarial funding certificate, the actuary shall, in addition to complying with the other relevant provisions of this Part, have regard to such financial or other assumptions as he considers to be appropriate on the effective date of the certificate.
(2) In determining the benefits to be paid on the winding up of a relevant scheme, the actuary shall, in addition to complying with section 48, have regard to such financial or other assumptions as he considers to be appropriate.
Limitations on calculation of resources of relevant scheme.
47.—In respect of any calculation made for the purposes of this Part, the resources of a relevant scheme on any date to which such calculation relates shall exclude investments in excess of a prescribed percentage within a prescribed class or description of investments.
Priorities on winding up of relevant scheme.
48.—Notwithstanding anything contained in the rules of a relevant scheme that is being wound up, the resources of the scheme being wound up shall be applied on the winding up to secure—
(a) firstly, the continued payment of the benefits specified in paragraph 1 of the Third Schedule to or in respect of those persons who, at the date of the winding up, were in receipt of such benefits, and
(b) secondly, the benefits specified in paragraphs 2 and 3 of the Third Schedule to or in respect of those members of the scheme who, at the date of the winding up, were within the categories referred to in those paragraphs,
before discharging any other liabilities of the scheme:
Provided, however, that the expenses, fees and costs of the winding up of the scheme shall be payable in priority to any other claims on the scheme.
Funding proposal.
49.—(1) Where, in accordance with the provisions of section 43, the trustees of a scheme submit an actuarial funding certificate which certifies that at the effective date of the certificate the scheme does not satisfy the funding standard, they shall submit to the Board a proposal (in this Part referred to as a “funding proposal”) in accordance with the provisions of this section.
(2) A funding proposal shall—
(a) contain a proposal designed to ensure that, in the opinion of the actuary, the scheme could reasonably be expected to satisfy the funding standard at the effective date of the next actuarial funding certificate,
(b) be certified by the actuary as meeting the requirements of paragraph (a),
(c) be signed by or on behalf of the employer signifying agreement to the proposal, and
(d) such funding proposal shall be submitted by the trustees of the scheme with the actuarial funding certificate to which it relates.
(3) The Board may, where it considers it necessary or appropriate in any individual case, modify the requirements of subsection (2) in respect of the scheme or schemes to which that case relates in such circumstances and on such terms as it considers appropriate.
Direction by Board to trustees.
50.—(1) The Board may, by notice in writing, direct the trustees of a scheme to take such measures as may be necessary to reduce, in respect of members of the scheme then in relevant employment, the benefits which would be payable to or in respect of them from the scheme where—
(a) the trustees of the scheme fail to submit an actuarial funding certificate within the period specified in section 43, or
(b) the actuarial funding certificate certifies that the scheme does not satisfy the funding standard and the trustees of the scheme have not submitted a funding proposal in accordance with section 49.
(2) The reduction in benefits under subsection (1) shall be such that the scheme would, in the opinion of the actuary concerned, satisfy the funding standard in accordance with section 44 immediately following the reduction.
(3) Where the Board gives a direction under subsection (1), the trustees of the scheme shall—
(a) notify the members of the scheme of the reduction in benefits within a period of 2 months, or such longer period as the Board considers appropriate,
(b) within a further period of one month, submit to the Board—
(i) details of the reduction in benefits including copies of the notifications issued to members of the scheme, and
(ii) an actuarial funding certificate certifying that at the effective date, being the date of the reduction in benefits, the scheme satisfies the funding standard.
Qualification for appointment as actuary of scheme.
51.—(1) A person shall not be qualified for appointment as actuary for the purposes of this Act to a scheme—
(a) unless he possesses the prescribed qualifications, or
(b) if he is a member of a class of persons standing prescribed for the time being for the purposes of this section.
(2) A person shall not act as actuary to a particular scheme at a time when he is disqualified under this Act for appointment to that office and, if an actuary of a scheme becomes so disqualified during his term of office as such actuary, he shall thereupon vacate his office and give notice in writing to the trustees of the scheme that he has vacated his office by reason of such disqualification.
Exclusion from and modification of Part IV and Third Schedule.
52.—(1) Where the Minister considers that some or all of the benefits under specified schemes or categories of schemes are, or may be, paid in whole or in part out of moneys provided from the Central Fund or moneys provided by the Oireachtas, he may by regulations made with the consent of the Minister for Finance exclude those schemes or categories of schemes from the application of this Part and the Third Schedule.
(2) Where the Minister considers that—
(a) it would be unreasonable, having regard to their nature, character and resources and the methods by which benefits payable under them are funded, and
(b) it would be contrary to the interests of their members,
to require specified schemes or categories of schemes to comply fully with specified provisions of this Part and the Third Schedule, he may by regulations made with the consent of the Minister for Finance provide that those provisions shall apply in relation to those schemes or categories of schemes with specified modifications, being modifications that, in the opinion of the Minister, are reasonable and do not materially alter those provisions.
Conflict between Part IV and schemes.
53.—(1) The provisions of this Part and of any regulations made thereunder shall override any rule of a scheme to the extent that that rule conflicts with those provisions.
(2) Any question as to—
(a) whether any provision of this Part (including any such provision as modified by regulations), any regulation made thereunder or the Third Schedule conflicts with any rule of a scheme, or
(b) whether a scheme is a defined benefit scheme or a defined contribution scheme for the purposes of this Part,
shall be determined by the Board on application to it in writing in that behalf by a person who, in relation to the scheme, corresponds to a person mentioned in section 38 (3) in relation to a scheme mentioned therein.
(3) An appeal to the High Court on a point of law from a determination of the Board, under subsection (2) in relation to a scheme, may be brought by the person who made, or a person who was entitled to make, the application concerned under subsection (2).
PART V
Disclosure of Information in Relation to Schemes
Disclosure of information in relation to schemes.
54.—(1) It shall be the duty of the trustees of a scheme to furnish. information to the persons specified in subsection (2) on the following, that is to say—
(a) the constitution of the scheme,
(b) the administration and finances of the scheme,
(c) the rights and obligations that arise or may arise under the scheme, and
(d) such other matters as appear to the Minister to be relevant to schemes in general or to schemes of a particular description to which the scheme belongs and are prescribed.
(2) The persons to whom subsection (1) relates are—
(a) the members and prospective members of the scheme,
(b) the spouses of members and prospective members of the scheme,
(c) persons within the application of the scheme and qualifying or prospectively qualifying for its benefits,
(d) an authorised trade union representing the members concerned.
(3) Notwithstanding subsection (1), the Minister may by regulations provide that information in relation to such of the matters aforesaid as may be specified shall be furnished by the trustees of the scheme to such of the persons specified in subsection (2) as may be specified in the regulations only if so requested by those persons.
(4) (a) The trustees, the actuary or the auditor of a scheme may request an employer to whom the scheme relates to furnish them or him with such information as they or he may reasonably require for the purposes of their or his functions under this Act or regulations thereunder and the employer shall comply with any such request.
(b) The actuary or the auditor of a scheme may request the trustees of the scheme to furnish him with such information as he may reasonably require for the purposes of his functions under this Act or regulations thereunder and the trustees shall comply with any such request.
(5) A person who contravenes subsection (1) or (4) or regulations under subsection (3) shall be guilty of an offence and shall be liable on summary conviction to a fine not exceeding £1,000.
(6) In this section “authorised trade union” means a body to whom a negotiation licence (within the meaning of Part II of the Trade Union Act, 1941) was issued under the said Part II.
Annual reports.
55.—(1) The trustees of a scheme shall prepare an annual report containing information in relation to such matters as may be prescribed with the consent of the Minister for Finance concerning the operation of the scheme during whichever of the following periods the trustees may select, that is to say:
(a) each year beginning on the date specified for the purpose of the scheme—
(i) in any document comprising the scheme or which is included among the documents comprising it, or
(ii) in the rules of the scheme,
(b) each year beginning on the 1st day of January, or
(c) each year beginning on such other day as may be agreed upon by the trustees and the Board.
(2) Subsection (1) of this section shall not apply to a scheme—
(a) the only benefit under which is in respect of death prior to normal pensionable age, and
(b) the members of which have been notified in writing by the trustees that service by a member in the relevant employment after the date of the notification does not entitle the member to long service benefit.
Audited accounts and actuarial valuations.
56.—(1) The trustees of a scheme shall cause the accounts of the scheme in respect of such periods as may be prescribed to be audited by the auditor of the scheme and shall cause the resources and liabilities of the scheme to be valued by the actuary of the scheme at such times as may be prescribed and, in respect of each such audit and valuation, shall cause to be prepared the documents to which this section applies.
(2) The documents to which this section applies are—
(a) the audited accounts of the scheme concerned,
(b) the auditor's report on the accounts specified in paragraph (a), and
(c) the actuary's report on his valuation of the assets and liabilities of the scheme.
(3) A person shall not be qualified for appointment as auditor for the purposes of this Act of a scheme—
(a) unless he is a member of a body of accountants, membership of which is recognised by the Minister for Industry and Commerce under the Companies Acts, 1963 to 1986, as qualifying a person to be an auditor of a company, or is otherwise for the time being authorised by the said Minister under the said Acts to be appointed auditor of a company, or
(b) if he is a member of a class of persons standing prescribed for the time being for the purposes of this section.
(4) A person shall not act as auditor of a particular scheme at a time when he is disqualified under this section, for appointment to that office and, if an auditor of the scheme becomes so disqualified during his term of office as such auditor, he shall thereupon vacate his office and give notice in writing to the trustees of the scheme that he has vacated his office by reason of such disqualification.
(5) The form and content of any document to which this section applies may be prescribed with the consent of the Minister for Finance and those documents shall comply with any regulation under this subsection.
(6) (a) Paragraphs (a) and (b) of subsection (2) shall not apply to a scheme—
(i) that is not a funded scheme,
(ii) the only benefit under which is in respect of death prior to normal pensionable age, and
(iii) the members of which have been notified in writing by the trustees that service by a member in relevant employment after the date of the notification does not entitle the member to long service benefit under the scheme.
(b) Paragraph (c) of subsection (2) shall not apply to a scheme—
(i) that is a defined contribution scheme,
(ii) that is not a funded scheme,
(iii) the only benefit under which is in respect of death prior to normal pensionable age, and
(iv) the members of which have been notified in writing by the trustees that service by a member in relevant employment after the date of the notification does not entitle the member to long service benefit under the scheme.
Modification of Part V.
57.—Where the Minister considers that it would be unreasonable, having regard to their nature and character and the size of their membership, to require specified schemes or categories of schemes to comply fully with sections 54, 55 and 56, he may by regulations made with the consent of the Minister for Finance provide that those sections shall apply in relation to those schemes or categories of schemes with specified modifications, being modifications that, in the opinion of the Minister, are reasonable and are not such to relieve the trustees of the obligation to furnish such information under those sections as is appropriate in all the circumstances.
Conflict between Part V and schemes.
58.—(1) The provisions of this Part and of any regulations made thereunder shall override any rule of a scheme to the extent that that rule conflicts with those provisions.
(2) Any question as to—
(a) whether any provision of this Part (including the application of any provision as modified by regulations) or any regulation made thereunder conflicts with any rule of a scheme, or
(b) whether a scheme is a defined benefit scheme or a defined contribution scheme for the purposes of this Part,
shall be determined by the Board on application to it in writing in that behalf by a person who, in relation to the scheme, corresponds to a person mentioned in section 38 (3) in relation to the scheme mentioned therein.
(3) An appeal to the High Court on a point of law from a determination of the Board under subsection (2) in relation to a scheme, may be brought by the person who made, or a person who was entitled to make, the application concerned under subsection (2).
PART VI
Trustees of Schemes
General duties of trustees of scheme.
59.—Without prejudice to the duties of trustees generally and in addition to complying with the other requirements of this Act, the duties of trustees of schemes shall include the following:
(a) to ensure, in so far as is reasonable, that the contributions payable by the employer and the members of the scheme, where appropriate, are received;
(b) to provide for the proper investment of the resources of the scheme in accordance with the rules of the scheme;
(c) where appropriate, to make arrangements for the payment of the benefits as provided for under the rules of the scheme as they become due;
(d) to ensure that proper membership and financial records are kept.
Duty to register scheme.
60.—(1) Subject to the following subsections, it shall be the duty of trustees of a scheme to ensure that the scheme is registered with the Board.
(2) A scheme shall be registered not later than—
(a) in case the scheme commenced before the commencement of this section, one year after such commencement,
(b) in any other case, one year after the commencement of the scheme.
(3) It shall be the duty of the trustees of a scheme to provide the Board, in such a manner as may be prescribed, with such information as may be prescribed for the purposes of this section.
Restriction of Perpetual Funds (Registration) Act, 1993.
61.—Sections 7, 8, 10, 12 (2), and, in so far as it relates to those sections, section 14 of the Perpetual Funds (Registration) Act, 1933 shall not apply in the case of a scheme.
Selection by members of funded schemes of persons for appointment as trustees.
62.—(1) The Minister shall provide by regulations, in respect of schemes having not less than a specified number of members, that the members of any such scheme may, if a majority of the members decide to do so, select or, at the option of such majority, approve of the selection by the employer concerned of, a person or a specified number of persons who shall be appointed to be trustees of the scheme and different numbers of persons (including one person) may be so specified for different schemes.
(2) Regulations under this section—
(a) shall specify the manner in which decisions of members of schemes, and the selection of persons for appointment as trustees of schemes by the members of schemes, for the purpose of subsection (1) shall be made,
(b) may make such other provision as the Minister considers necessary or expedient for the purpose of this section and for enabling it to have full effect.
Appointment and removal of trustees by High Court.
63.—(1) The High Court (in this Part referred to as “the court”) may, on application to it by the Board by petition, make an order for the appointment of one or more new trustees of a scheme in substitution for the existing trustees of the scheme.
(2) The court may make an order under subsection (1) in relation to the trustees of a scheme, if it considers—
(a) that the trustees have failed to carry out the duties imposed on them by law (including this Act), and
(b) that the scheme is being or has been administered in such a manner as to jeopardise the rights and interests thereunder of the members of the scheme.
(3) (a) A petition under this section shall be served only on the existing trustees unless the court directs otherwise.
(b) Upon the hearing of a petition under this section, the Board, the existing trustees of the scheme concerned, the employer concerned and the members of the scheme shall be entitled to be heard unless the court directs otherwise.
(4) A trustee of a scheme appointed under this section shall, as well before as after the resources of the scheme become by law vested in him have the same powers, authorities and discretions and may in all respects act as if he had been originally appointed a trustee by the rules of the scheme.
(5) An order under this section may make provision for such ancillary and consequential matters (including the vesting of the property of the scheme concerned in the trustees appointed by the order and (notwithstanding anything contained in the rules of the scheme) the making of payments from the resources of the scheme to the trustees appointed by the order in respect of fees, expenses or other matters relating to their duties as such trustees) as the court considers necessary or expedient.
(6) An order under this section shall not operate further or otherwise as a discharge to any former trustee of the scheme concerned than an appointment of new trustees under any power for that purpose contained in any instrument would have operated.
(7) Where any land of which the ownership is registered under the Registration of Title Act, 1964, becomes vested, by order under this section, in any person or persons, the registering authority under that Act shall, upon production of the relevant order under this section, and upon payment of the appropriate fee, register that person or those persons in the appropriate register maintained under that Act as owner (within the meaning of that Act) of the land.
(8) Where an order is made under this section, any assets vested by the order that immediately before the commencement of the order were standing registered in the books of any bank, corporation or company or were entered in any register kept in pursuance of any enactment in the names of the former trustees of the scheme concerned shall, upon such commencement, be transferred into the names of the new trustees of the scheme.
Appointment and removal of trustees by Board.
64.—(1) Where, in relation to a scheme, there are no trustees or the trustees cannot be found, the Board may, if it considers it necessary to do so, on application to it in that behalf by a person having an interest by order under its seal—
(a) appoint a new trustee or new trustees of the scheme in substitution, where appropriate, for any existing trustee or trustees; and
(b) vest, subject where necessary to transfer in the books of any bank, corporation or company, the assets of the scheme in the persons appointed trustees of the scheme by the order.
(2) The Board shall—
(a) not less than 14 days before the date on which it proposes to make an order under this section, publish a notice in a daily newspaper circulating throughout the State stating the proposal and giving particulars of the proposed order,
(b) within 10 days after the date of the making of the order, publish a notice in a daily newspaper circulating throughout the State stating the proposal and giving particulars of the proposed order.
(3) Every trustee of a scheme appointed under this section shall, as well before as after the resources of the scheme become by law vested in him, have the same powers, authorities and discretions and may in all respects act as if he had been originally appointed a trustee by the rules of the scheme.
(4) (a) A person having an interest may, within 21 days after the publication of a notice under subsection (2) (b) (or such longer period as the court may fix, being a period that, having regard to the circumstances of any particular case, the court considers to be reasonable), appeal to the court against the making of the order to which the notice relates.
(b) On an appeal under this subsection the court may make such order confirming, annulling or varying the order concerned and such order as to costs as it thinks fit, but if the court annuls or varies an order under this section that has come into operation, the annulment or variation shall be without prejudice to the validity of anything previously done thereunder.
(c) The Board, the trustees, the employer and the members of the scheme concerned shall be entitled to be represented and heard on any appeal under this subsection.
(d) An order under this section shall not come into operation—
(i) during the period of 21 days from the date of the publication of the notice under subsection (2) (b) in relation to the order, or
(ii) if an appeal against the order is brought during the period aforesaid, before the final determination of the appeal or any appeal from such determination the withdrawal of either such appeal.
(5) An order under this section may make provision for such ancillary and consequential matters (including the vesting of the property of the scheme concerned in the trustees appointed by the order and (notwithstanding anything contained in the rules of the scheme) the making of payments from the resources of the scheme to the trustees appointed by the order in respect of fees, expenses or other matters relating to their duties as such trustees) as the Board considers necessary or expedient.
(6) An order under this section shall not operate as a discharge of any liabilities of a former trustee of the scheme concerned to any greater or different extent than the appointment of new trustees under any power for that purpose contained in any instrument would have operated.
(7) Where a body corporate is appointed under this section to be, or a body corporate appointed under this section becomes, sole trustee of a scheme the terms of which provide for or require the appointment of more than one trustee, then, during such time as the body corporate holds the office of trustee of the scheme and is the only such trustee—
(a) the rules of the scheme shall be deemed to provide for or require the appointment of one trustee only, and
(b) one trustee only shall be deemed to have been originally appointed under the terms of the scheme.
(8) Where any land of which the ownership is registered under the Registration of Title Act, 1964, becomes vested, by an order under this section, in any person or persons, the registering authority under that Act shall, upon production of a copy of the order sealed with the seal of the Board, and upon payment of the appropriate fee, register that person or those persons in the appropriate register maintained under that Act as owner (within the meaning of that Act) of the land.
(9) Where an order is made under this section, any assets vested by the order that immediately before the commencement of the order were standing registered in the books of any bank, corporation or company or were entered in any register kept in pursuance of any enactment in the names of the former trustees of the scheme concerned shall, upon production after such commencement of a copy of the order sealed with the seal of the Board, be transferred into the names of the new trustees of the scheme.
PART VII
Equal Treatment for Men and Women in Occupational Benefit Schemes
Interpretation (Part VII).
65.—In this Part, unless the context otherwise requires—
“the Act of 1946” means the Industrial Relations Act, 1946;
“the Agency” means the Employment Equality Agency;
“the Court” means the Labour Court;
“employee” means a person who has entered into or works under (or, in the case of a contract which has been terminated, worked under) a contract of employment with an employer, whether the contract is (or was) for manual labour, clerical work or otherwise, is (or was) expressed or implied, oral or in writing, and whether it is (or was) a contract of service or apprenticeship or otherwise, and includes a civil servant of the State or of the Government and an officer or servant of a local authority within the meaning of the Local Government Act, 1941, an officer or servant of a harbour authority, health board or vocational education committee and any reference to employment shall be construed accordingly;
“employer”, in relation to an employee, means the person by whom the employee is (or, in the case where the employment has ceased, was) employed under a contract of employment, and for the purposes of this definition a civil servant of the State or of the Government shall be deemed to be employed by the State or the Government (as the case may be) and an officer or servant of a local authority within the meaning of the Local Government Act, 1941, or of a harbour authority, health board or vocational education committee shall be deemed to be employed by the local authority, harbour authority, health board or vocational educational committee (as the case may be);
“member” means any person who, having been admitted to membership under the rules of an occupational benefit scheme remains entitled to the benefits of such scheme;
“occupational benefit scheme” means any scheme or arrangement which is comprised in one or more instruments or agreements and which provides, or is capable of providing, occupational benefits to employed or self-employed persons but does not include—
(a) any individual contract made by or on behalf of an employed or a self-employed person, or
(b) any scheme which has only one member, or
(c) any scheme for the benefit of employees under which the benefits are provided in full by contributions paid by the employees;
“occupational benefits” means benefits, in the form of pensions or otherwise, payable in cash or in kind in respect of—
(a) termination of service,
(b) retirement, old age or death,
(c) interruptions of service by reason of sickness or invalidity,
(d) accidents, injuries or diseases arising out of or in the course of a person's employment,
(e) unemployment, or
(f) expenses incurred in connection with children or other dependants;
and, in the case of a member who is an employee, includes any other benefit corresponding to a benefit provided by virtue of the Social Welfare Acts, the Maternity (Protection of Employees) Act, 1981, or the Health Acts, 1970 to 1987, which is payable to or in respect of the member as a consequence of his employment;
“the Social Welfare Acts” means the Social Welfare (Consolidation) Act, 1981, and every enactment, whether passed before or after this Act, which is to be construed with it as one Act.
Schemes to comply with principle of equal treatment.
66.—Subject to sections 69 and 72, every occupational benefit scheme shall comply with the principle of equal treatment.
Principle of equal treatment.
67.—(1) The principle of equal treatment is that there shall be no discrimination on the basis of sex in respect of any matter relating to an occupational benefit scheme.
(2) The principle of equal treatment shall apply in relation to members' dependants as it applies in relation to members.
(3) For the purposes of this section, discrimination on the basis of sex shall be deemed to occur in respect of a matter relating to an occupational benefit scheme in but only in the following cases—
(a) where because of a person's sex the person is treated less favourably than a person of the other sex,
(b) where a person is treated, by reference to his marital or family status, less favourably than a person of the other sex with the same status,
(c) where because of a person's sex the person is unable to comply with a requirement or condition—
(i) in respect of which the proportion of persons of the other sex able to comply with such requirement or condition is substantially higher than the proportion of persons of the first mentioned sex so able, and
(ii) which is not justifiable irrespective of the sex of the persons to whom it applies,
(d) where because of a person's marital or family status the person is unable to comply with a requirement or condition—
(i) in respect of which the proportion of persons of the other sex with the same status able to comply with such requirement or condition is substantially higher than the proportion of persons of the first mentioned sex so able, and
(ii) which is not justifiable irrespective of the sex of the persons to whom it applies,
(e) where a person is penalised for having in good faith—
(i) made a reference under section 75, 76 or 77,
(ii) given evidence in any proceedings under this Part, or
(iii) given notice of an intention to do anything referred to in subparagraphs (i) and (ii).
Onus of proof in certain cases.
68.—If any question arises as to whether a requirement or condition, falling within paragraphs (c) and (d) of subsection (3) of section 67 is justifiable irrespective of the sex of the persons to whom it applies, it shall be for those who assert such justification to prove it.
Supplementary provisions to section 66.
69.—(1) In determining whether a scheme complies with the principle of equal treatment under section 66, account shall not be taken of—
(a) any difference, on the basis of the sex of members, in the levels of contributions which the employer makes, to the extent that the difference is for the purposes of removing or limiting differences, as between men and women in the amount or value of benefits provided under a defined contribution scheme,
(b) any difference, on the basis of sex, in the amount or value of benefits provided under a defined contribution scheme to the extent that the difference is justifiable on actuarial grounds,
(c) any special treatment for the benefit of women to whom section 72 (1) relates,
(d) any difference of treatment in relation to benefits for a deceased member's surviving spouse or other dependants,
(e) any difference of treatment in relation to any optional provisions available.
(2) In this section—
“defined contribution scheme” has the meaning assigned to it under section 2 but as if the reference therein to “benefits” were a reference to “occupational benefits”;
“optional provisions available” means those provisions of a scheme—
(a) which apply only in the case of members who elect for them to do so, and
(b) whose purpose is to secure for those members—
(i) benefits in addition to those otherwise provided under the scheme, or
(ii) a choice with respect to the date on which benefits under the scheme are to commence, or
(iii) a choice between any two or more benefits.
(3) Subsection (1) (d) shall cease to have effect on such date as may be prescribed.
Equal treatment and access to schemes.
70.—An employer shall comply with the principle of equal treatment in relation to the manner in which he affords his employees access to an occupational benefit scheme.
Non-compliance, compulsory levelling up.
71.—(1) Where a rule of an occupational benefit scheme does not comply with the principle of equal treatment it shall, to the extent that it does not so comply, be rendered null and void by the provisions of this Part and the more favourable treatment accorded by it to persons of the one sex shall be accorded by it to persons of the other sex.
(2) Where more favourable treatment is accorded to any persons under a scheme by virtue of subsection (1), the trustees of the scheme or (where appropriate) the employer shall take such measures as are necessary to give effect to that subsection.
(3) Where, on the commencement of this Part, any rule of a scheme is rendered null and void by subsection (1), then, during such period as may be prescribed, beginning on such commencement and not being longer than ten years, nothing in this Part shall affect any rights accrued or obligations incurred under the scheme before such commencement, and different periods may be prescribed under this subsection in relation to different classes of rights and different classes of obligations.
Maternity provisions.
72.—(1) Subject to the provisions of this section, nothing in this Part shall prevent a scheme from providing special treatment for women in connection with pregnancy or childbirth.
(2) Where an occupational benefit scheme contains a rule—
(a) which relates to continuing membership of, or the accrual of rights under, the scheme during any period of paid maternity absence in the case of a woman who—
(i) is, or
(ii) immediately before the commencement of such period, was,
an employee and which treats that woman in a manner other than that in which she would be treated under the scheme if she was not absent from work and was in receipt of remuneration from her employer during that period, or
(b) which requires the amount of any benefit payable under the scheme to or in respect of any such woman, to the extent that it falls to be determined by reference to her earnings during a period which includes a period of paid maternity absence, to be determined other than it would so be determined if she was not absent from work, and was in receipt of remuneration from her employer during that period,
it shall be regarded to that extent as not complying with the principle of equal treatment.
(3) Where a scheme is regarded as not complying with the principle of equal treatment by virtue of subsection (2), the trustees of the scheme or (where appropriate) the employer concerned shall take such measures as are necessary to ensure that the treatment accorded to the woman concerned under the scheme is no less favourable than that which would be accorded to her thereunder throughout the period of maternity absence concerned if she were not absent from work and was in receipt of remuneration from her employer during that period.
(4) In this section “period of paid maternity absence” means any period—
(a) throughout which a woman is absent from work due to pregnancy or childbirth, and
(b) for which her employer, or (if she is no longer in his employment) her former employer, pays her any contractual remuneration.
Family leave provisions.
73.—(1) Where an occupational benefit scheme contains a rule—
(a) which relates to continuing membership of, or the accrual of rights under, the scheme during any period of paid family leave in the case of a member who is an employee and which treats the member in a manner other than that in which he would be treated under the scheme if he were not absent from work, and was in receipt of remuneration from his employer, during that period, or
(b) which requires the amount of any benefit payable under the scheme to or in respect of any such member, to the extent that it falls to be determined by reference to his earnings during a period which includes a period of paid family leave, to be determined other than it would so be determined if he was not absent from work and was in receipt of remuneration from his employer during that period,
it shall be regarded to that extent as not complying with the principle of equal treatment.
(2) Where a scheme is regarded as not complying with the principle of equal treatment by virtue of subsection (1), the trustees of a scheme or (where appropriate) the employer concerned shall take such measures as are necessary to ensure that the treatment accorded to the member concerned under the scheme is no less favourable than that which would be accorded to him thereunder throughout the period of family leave concerned if he was not absent from work and was in receipt of remuneration from his employer during that period.
(3) In this section “period of paid family leave” means any period—
(a) throughout which a member is absent from work for family reasons, and
(b) during which the employer pays him any contractual remuneration.
Principle of equal treatment and collective agreements, etc.
74.—(1) (a) Where an agreement or order to which this section applies contains a rule which does not comply with the principle of equal treatment, the rule shall be null and void.
(b) This section applies to—
(i) a collective agreement,
(ii) an employment regulation order within the meaning of Part IV of the Act of 1946, and
(iii) a registered employment agreement within the meaning of Part III of the Act of 1946 registered in the Register of Employment Agreements.
(2) Where a contract of employment contains a term (whether expressed or implied) which does not comply with the principle of equal treatment, the term shall be null and void.
Determination of disputes.
75.—(1) Any dispute as to—
(a) whether a scheme is a defined contribution scheme for the purposes of this Part,
(b) whether any rule of a scheme, which is also an occupational benefit scheme for the purposes of this Part, complies with the principle of equal treatment, or
(c) whether and to what extent any such rule is rendered null and void by section 71,
shall be determined by the Board on application to it in writing in that behalf by a person who, in relation to the scheme, corresponds to a person mentioned in section 38 (3) in relation to the scheme mentioned therein.
(2) Where it appears to the Agency that the rules of a scheme referred to in subsection (1) fail to comply with the principle of equal treatment, the matter may be referred to the Board by the Agency and the reference shall be treated for the purpose of this Act as an application under subsection (1).
(3) An appeal to the High Court on a point of law from a determination of the Board under subsection (1), in relation to a scheme, may be brought by the person who made, or a person who was entitled to make, the application concerned under subsection (1).
Equality officers.
76.—(1) Any dispute as to—
(a) whether any rule of an occupational benefit scheme, other than an occupational pension scheme, complies with the principle of equal treatment,
(b) whether and to what extent any such rule is rendered null and void by section 71,
(c) whether any term of a collective agreement, employment regulation order or contract of employment specified in section 74, insofar as it relates to occupational benefits provided under a scheme referred to in paragraph (a), complies with the principle of equal treatment, or
(d) whether an employer complies with the provisions of section 70,
shall be referred by any person concerned to an equality officer for investigation and recommendation.
(2) Where it appears to the Agency that—
(a) a rule of an occupational benefit scheme referred to in subsection (1), or
(b) a term of a collective agreement, employment regulation order or contract of employment, insofar as it relates to occupational benefits provided under a scheme referred to in subsection (1) (a),
fails to comply with the principle of equal treatment or an employer is failing to comply with the provisions of section 70, the matter may be referred to an equality officer by the Agency and the reference shall be treated for the purpose of this Act as a reference under subsection (1).
(3) Where a dispute is referred under this section to an equality officer, he shall investigate the dispute and issue a recommendation thereon.
(4) Any information obtained by an equality officer in the course of an investigation or appeal under this Part as to any trade union or person or as to the business carried on by any person which is not available otherwise shall not be included in any recommendation or determination without the consent of the trade union or person concerned, nor shall any person concerned in proceedings before an equality officer or the Court disclose any such information without such consent.
(5) A recommendation under this section shall be conveyed—
(a) to the Court and to the parties to the dispute, or
(b) in the case of a reference under subsection (2) to the Court, the Agency and to such person or persons as appear to the equality officer to be concerned.
(6) An equality officer may provide for the regulation of proceedings before him in relation to an investigation before him under this Act.
(7) (a) An equality officer may, for the purpose of obtaining any information which he may require for enabling him to exercise his functions under this Act, do any one or more of the following things:
(i) at all reasonable times enter premises,
(ii) require an employer or his representative to produce to him any records, books or documents that are in the employer's power or control and as respects which the officer has reasonable grounds for believing that they contain information of the kind so required and to give him such information as he may reasonably require in regard to any entries in any such records, books or documents,
(iii) inspect and take copies, or copies of extracts from, any such records, books or documents.
(b) Any person who obstructs or impedes an equality officer in the exercise of his powers under this subsection or does not comply with a requirement of an equality officer under this subsection shall be guilty of an offence and shall be liable—
(i) on summary conviction to a fine not exceeding £1,000 or imprisonment for a term not exceeding one year, or to both,
(ii) on conviction on indictment to a fine not exceeding £10,000 or imprisonment for a term not exceeding 2 years, or to both.
(8) An investigation by an equality officer under this Act shall be conducted in private.
Investigation of disputes by Court.
77.—(1) A person concerned or (in the case of a reference under section 76 (2)) the Agency may appeal to the Court—
(a) against a recommendation under section 76, or
(b) for a determination that such a recommendation has not been complied with.
(2) The Court shall hear and determine an appeal under this section and shall convey its determination—
(a) in the case of a reference under section 76 (1) to the parties to the dispute,
(b) in the case of a reference under section 76 (2) to the Agency and such person or persons as appear to the Court to be concerned.
(3) (a) A hearing under this section shall be held in private, but the Court may, if requested to do so by a party to the dispute or a person referred to in section 76 (2), hold the hearing in public.
(b) Where a hearing under this section is being held in public the Court may, if it is satisfied that any part of the hearing concerns a matter that should, in the interests of any party to the dispute, or of a person referred to in section 76 (2) be treated as confidential, hold that part of the hearing in private.
(c) Sections 14 and 21 of the Act of 1946 shall apply to an appeal under this section.
(d) An appeal under this section shall be lodged in the Court not later than 42 days after the date of the equality officer's recommendation and the notice shall specify the grounds of the appeal.
(4) Any information obtained by the Court in the course of an investigation or appeal under this Part as to any trade union or person or as to the business carried on by any person which is not available otherwise shall not be included in any recommendation or determination without the consent of the trade union or person concerned, nor shall any person concerned in proceedings before an equality officer or the Court disclose any such information without such consent.
(5) A party to a dispute determined by the Court under subsection (1) or, in the case of a determination in a matter referred to under section 76 (2), the Agency or any other person concerned may appeal to the High Court on a point of law.
Powers of Court under section 77.
78.—The Court may, in pursuance of a determination of the Court, under section 77, as may be appropriate—
(a) determine whether a rule of a scheme referred to in section 76 (1) (a) complies with the principle of equal treatment,
(b) determine whether any such rule is rendered null and void by section 71,
(c) determine whether the terms of a collective agreement, employment regulation order or contract of employment specified in section 74, insofar as they relate to occupational benefits provided under a scheme referred to in section 76 (1) (a), complies with the principle of equal treatment,
(d) determine whether the employer concerned has complied with the provisions of section 70,
(e) recommend to a person or persons concerned a specific course of action.
Failure to implement determination of Court.
79.—(1) Where a person concerned or (in a case which relates to a reference under section 76 (2)) the Agency complains to the Court that a determination under paragraphs (a) to (e) of section 78 has not been implemented, the following provisions shall have effect:
(a) the Court shall consider the complaint and shall hear all persons appearing to the Court to be interested and desiring to be heard,
(b) if after such consideration the Court is satisfied that the complaint is well founded, the Court may by order direct the person failing to implement the determination to do such things as will, in the opinion of the Court, result in the determination being implemented by that person.
(2) If, where an order is made by the Court under subsection (1), the direction contained in the order is not carried out within 2 months from the date of the making of the order (or, where there is an appeal under section 77 (5), within 2 months of the date of the order of the High Court on the appeal) the person to whom the direction is given shall be guilty of an offence and shall be liable—
(a) on summary conviction, to a fine not exceeding £1,000 or to imprisonment for a term not, exceeding one year, or to both,
(b) on conviction on indictment, to a fine not exceeding £10,000 or to imprisonment for a term not exceeding 2 years, or to both.
Offences relating to certain dismissals and effect, etc.
80.—(1) Where an employee is dismissed from an employment solely or mainly because, in good faith, the employee—
(a) made a reference under section 75, 76 or 77,
(b) gave evidence in any proceedings under this Act, or
(c) gave notice to his employer of his intention to do anything referred to in subparagraph (a) or (b),
the employer shall be guilty of an offence and shall be liable—
(i) on summary conviction, to a fine not exceeding £1,000 or to imprisonment for a term not exceeding one year, or to both,
(ii) on conviction on indictment, to a fine not exceeding £10,000 or to imprisonment for a term not exceeding 2 years, or to both.
(2) In a prosecution for an offence under this section the onus shall be on the employer to satisfy the court that the doing of anything referred to in subsection (1) was not the sole or principal reason for the dismissal.
(3) (a) On conviction of an employer for an offence under this section, the court may, if it thinks fit and the dismissed employee is present or represented in court and consents—
(i) order the re-instatement by the employer of the dismissed person in the position which that person held immediately before the dismissal on the terms and conditions on which that person was employed immediately before that dismissal, together with a term that the re-instatement shall be deemed to have commenced on the day of the dismissal,
(ii) order the re-engagement by the employer of the dismissed person either in the position which that person held immediately before the dismissal or in a different position which would be reasonably suitable for that person on such terms and conditions as are reasonable having regard to all the circumstances, or
(iii) impose on the employer, in addition to any fine imposed under subsection (1), a fine not exceeding the amount which, in the opinion of the court, the dismissed person would have received from the employer concerned by way of remuneration if the dismissal had not occurred:
Provided that that amount shall not exceed—
(I) if the conviction was a summary conviction, an amount which together with the fine imposed under subsection (1) does not exceed £1,000,
(II) if the conviction was on indictment, an amount equal to 104 weeks' remuneration of the dismissed person.
(b) The amount of a fine imposed under paragraph (a) shall be paid to the employee concerned.
(c) Without prejudice to any right of appeal by any other person, the employee concerned may appeal against the amount of the fine under this subsection, either (as the case may be) to the High Court or to the judge of the Circuit Court in whose circuit the district (or any part thereof) of the justice of the District Court by whom the fine was imposed is situated, and the decision on such an appeal shall be final.
(d) Proof of the payment by an employer of a fine imposed under paragraph (a) shall be a defence to any civil action brought against him by the employee concerned in respect of the remuneration referred to in subparagraph (iii) of that paragraph.
Provisions supplemental to section 80.
81.—(1) Where a person, in respect of whose dismissal from employment a prosecution for an offence under section 80 has not been brought, complains to the Court that that dismissal was solely or mainly because the person did in good faith a thing specified in section 80 (1) the following provisions shall apply:
(a) the Court shall investigate the complaint, and shall hear all persons appearing to the Court to be interested and desiring to be heard;
(b) an investigation under this subsection shall be held in private, but the Court shall, if requested to do so by a party to the dispute, hold the investigation in public;
(c) where an investigation under this subsection is being held in public the Court may, if it is satisfied that any part of the investigation concerns a matter that should, in the interests of any party to the dispute, be treated as confidential, hold that part of the investigation in private;
(d) if after such investigation the Court is satisfied that the complaint is well founded, the Court may—
(i) order the re-instatement by the employer of the dismissed person in the position which that person held immediately before the dismissal on the terms and conditions on which that person was then employed and that the re-instatement shall be deemed to have commenced on the day of the dismissal,
(ii) order the re-engagement by the employer of the dismissed person either in the position which that person held immediately before the dismissal or in a different position which would be reasonably suitable for that person on such terms and conditions as are reasonable having regard to all the circumstances, or
(iii) order the payment by the employer to the dismissed person of such compensation as the Court considers reasonable in the circumstances not exceeding an amount equal to 104 weeks' remuneration of that person.
(2) Subject to subsection (5), if the employer concerned does not comply with an order under subsection (1) within 2 months of the date of its making, he shall be guilty of an offence and shall be liable—
(a) on summary conviction, to a fine not exceeding £1,000 or to imprisonment for a term not exceeding one year, or to both,
(b) on conviction on indictment, to a fine not exceeding £10,000 or to imprisonment for a term not exceeding 2 years, or to both.
(3) (a) On conviction of a person for an offence under this section, the court may, if it thinks fit and the dismissed person concerned is present or represented in court and consents—
(i) order the re-instatement by the employer of the dismissed person concerned in the position which that person held immediately before that dismissal on the terms and conditions on which that person was then employed and that the re-instatement shall be deemed to have commenced on the day of the dismissal,
(ii) order the re-engagement by the employer of the dismissed person either in the position which that person held immediately before the dismissal or in a different position which would be reasonably suitable for that person on such terms and conditions as are reasonable having regard to all the circumstances, or
(iii) impose on the employer, in addition to any fine imposed under subsection (2), a fine not exceeding the amount which, in the opinion of the court, the dismissed person would have received from the employer concerned by way of remuneration if the dismissal had not occurred:
Provided that that amount shall not exceed—
(I) if the conviction was a summary conviction, an amount which together with the fine imposed under subsection (2) does not exceed £1,000,
(II) if the conviction was on indictment, an amount equal to 104 weeks' remuneration of the dismissed person.
(b) The amount of a fine imposed under paragraph (a) shall be paid to the employee concerned.
(c) Without prejudice to any right of appeal by any other person, the employee concerned may appeal against the amount of a fine imposed under this subsection, either (as the case may be) to the High Court or to the judge of the Circuit Court in whose circuit the district (or any part thereof) of the justice of the District Court by whom the fine was imposed is situated, and the decision on such an appeal shall be final.
(d) Proof of the payment by a convicted person of a fine imposed under paragraph (a) shall be a defence to any civil action brought against him by the employee concerned in respect of the remuneration referred to in subparagraph (iii) of that paragraph.
(4) A complaint under this section shall be made to the Court not later than 6 months from the date of the dismissal concerned or such longer period as the Court considers reasonable having regard to the circumstances.
(5) The employer concerned may, notwithstanding section 17 of the Act of 1946, appeal against an order under subsection (1) to the judge of the Circuit Court in whose circuit the person carries on business.
FIRST SCHEDULE
An Bord Pinsean — The Pensions Board
Section 9 (2).
1. The Board shall be a body corporate with perpetual succession and an official seal and power to sue and be sued in its corporate name and, with the consent of the Minister, to acquire, hold and dispose of land or an interest in land or to acquire, hold and dispose of any other property.
2. The Board shall consist of a chairman, and 12 ordinary members, who shall be appointed to the Board by the Minister.
3. A person appointed to be the chairman of the Board may be referred to (including in any document relating to appointment) by that designation or by such other designation as the Board considers with the concurrence of the Minister appropriate.
4. The chairman of the Board may at any time resign his office by letter addressed to the Minister.
5. Notwithstanding paragraph 10 (1) the Minister may at any time remove the chairman of the Board from office.
6. Subject to the provisions of this Schedule, the chairman of the Board shall hold office on such terms and conditions as the Minister may determine.
7. The chairman of the Board shall be paid, out of moneys at the disposal of the Board, such remuneration (if any) and allowances for expenses incurred by him (if any) as the Minister, with the consent of the Minister for Finance, may determine.
8. (1) Of the ordinary members of the Board—
(a) one shall be a trade union member,
(b) one shall be an employers' member,
(c) two shall be representative of occupational pension schemes,
(d) one shall be a representative of the actuarial profession,
(e) one shall be a representative of the accounting profession,
(f) one shall be a representative of the legal profession,
(g) one shall be a representative of the Minister for Finance, and
(h) one shall be a representative of the Minister.
(2) The trade union member of the Board shall be a person nominated for appointment thereto by such organisation as the Minister considers to be representative of trade unions of workers as the Minister may determine.
(3) The employers' member of the Board shall be a person nominated for appointment thereto by such organisation as the Minister considers to be representative of employers as the Minister may determine.
(4) The members of the Board representing occupational pension schemes shall be persons nominated for appointment thereto by such organisation or organisations as the Minister considers to be representative of occupational pension schemes.
(5) The member of the Board representing the actuarial profession shall be a person nominated for appointment thereto by such organisation or organisations as the Minister considers to be representative of the actuarial profession.
(6) The member of the Board representing the accounting profession shall be a person nominated for appointment thereto by such organisation or organisations as the Minister considers to be representative of the accounting profession.
(7) The member of the Board representing the legal profession shall be a person nominated for appointment thereto by such organisation as the Minister considers to be representative of the legal profession.
(8) The member of the Board representing the Minister for Finance shall be such officer of the Minister for Finance as the Minister for Finance may determine.
(9) The member of the Board representing the Minister shall be such officer of the Minister as the Minister may determine.
9. Each ordinary member of the Board shall be a part-time member of the Board and, subject to the provisions of this Schedule, shall hold office on such terms and conditions as the Minister may determine.
10. (1) The term of office of the chairman shall be 5 years.
(2) The term of office of an ordinary member of the Board shall be such period not exceeding 5 years as the Minister may, with the consent of the Minister for Finance, determine when appointing him and, subject to the provisions of this Schedule, shall be eligible for re-appointment as such member.
11. (1) If an ordinary member of the Board dies, resigns, becomes disqualified or is removed from office, the Minister may appoint a person to be a member of the Board to fill the casual vacancy so occasioned and the person so appointed shall be appointed in the same manner as the member of the Board who occasioned the casual vacancy.
(2) A person appointed to be a member of the Board by virtue of this subparagraph shall hold office for the remainder of the term of office of the member occasioning the vacancy he is appointed to fill and shall be eligible for re-appointment as a member of the Board.
12. A member of the Board whose term of office expires by effluxion of time shall be eligible for re-appointment as a member of the Board.
13. Notwithstanding paragraph 10 (2) the Minister may at any time remove an ordinary member of the Board from office.
14. An ordinary member of the Board may resign his office as a member by letter addressed to the Minister.
15. A member of the Board shall be disqualified from holding and shall cease to hold office if he is adjudged bankrupt or makes a composition or arrangement with creditors or is sentenced by a court of competent jurisdiction to a term of imprisonment or penal servitude.
16. Each ordinary member of the Board shall be paid, out of moneys at the disposal of the Board, such remuneration (if any) and allowances for expenses incurred by him (if any) as the Minister may, with the consent of the Minister for Finance, sanction.
17. The Board shall hold such and so many meetings as it considers appropriate for the performance of its functions.
18. The Minister may fix the date, time and place of the first meeting of the Board.
19. The quorum for a meeting of the Board shall be 5.
20. At a meeting of the Board—
(a) the chairman of the Board shall, if present, be the chairman of the meeting,
(b) if and so long as the chairman of the Board is not present or if the office of chairman is vacant, the members of the Board who are present shall choose one of their number to be chairman of the meeting.
21. The chairman of the Board, and each ordinary member of the Board, present at a meeting thereof shall have a vote.
22. Every question at a meeting of the Board shall be determined by a majority of the votes of the members present and voting on the question and, in the case of an equal division of votes, the chairman of the meeting shall have a second or casting vote.
23. The Board may act notwithstanding one or more than one vacancy among its members.
24. Subject to the provisions of this Schedule, the Board shall regulate, by standing orders or otherwise, the procedure and business of the Board.
25. The Board shall, as soon as may be after its establishment, provide itself with a seal.
26. The seal of the Board shall be authenticated by the signature of the chairman of the Board or some other member thereof authorised by the Board to act in that behalf and by the signature of an officer of the Board authorised by the Board to act in that behalf.
27. Judicial notice shall be taken of the seal of the Board and every document purporting to be an instrument made by the Board and to be sealed with the seal (purporting to be authenticated in accordance with paragraph 26) of the Board shall be received in evidence and be deemed to be such instrument without proof unless the contrary is shown.
28. Any contract or instrument which, if entered into or executed by a person not being a body corporate, would not require to be under seal may be entered into or executed on behalf of the Board by any person generally or specially authorised by the Board in that behalf.
SECOND SCHEDULE
Preservation and Revaluation of Benefits
PART A
Preservation of Benefits
Calculation of preserved benefit — defined benefit scheme
1. (1) In the case of a defined benefit scheme, where the basis of calculating long service benefit does not alter between the commencement of Part III or, if later, the date of commencement of the member's relevant employment and the date of termination of relevant employment the amount of preserved benefit shall be calculated in accordance with the formula—
A × B __ C |
where—
A is the amount of long service benefit (excluding any such benefit which is being secured by way of additional voluntary contributions or which represents a transfer of accrued rights from another scheme) calculated at the date of termination of the member's relevant employment,
B is the period of reckonable service completed after the commencement of Part III, and
C is the period of reckonable service that would have been completed if the member had remained in relevant employment until normal pensionable age and such service had continued to qualify for long service benefit.
(2) Where the basis of calculating long service benefit is altered between the commencement of Part III or, if later, the date of commencement of the member's relevant employment and the date of termination of the member's relevant employment the amount of preserved benefit shall be the sum of—
(a) the amount calculated in accordance with the formula set out in subparagraph (1) where A is calculated on the basis of the rules of the scheme in force at the commencement of Part III or, if later, the date of commencement of the member's relevant employment, and
(b) an amount calculated in accordance with the formula—
D × E _ F |
where—
D is the amount of the difference in long service benefit calculated at the date of termination of relevant employment applicable to the alteration,
E is the period of reckonable service completed after the date on which the basis of calculation was altered, and
F is the period of reckonable service that would have been completed from the date of such alteration if the member had remained in relevant employment until normal pensionable age and such service had continued to qualify for long service benefit:
Provided that where there is more than one such alteration each alteration shall be separately calculated in accordance with this formula and they shall be aggregated for the purposes of the calculation of the amount.
(3) Any preserved benefit calculated under this paragraph shall be subject to a minimum of such amount as will ensure that the actuarial value of such benefit is equal to the amount of any contributions (excluding additional voluntary contributions) paid by the member in respect of the period of reckonable service completed after the commencement of Part III together with compound interest thereon at the rate, if any, applicable under the rules of the scheme to refunds of members' contributions on leaving service.
2. Where a scheme provides for benefits to be calculated in relation to a member's pensionable earnings at, or in a specified period, prior to his attaining normal pensionable age or on earlier death, or in some other way relative to such earnings, preserved benefit shall be calculated, in a corresponding manner, by reference to his earnings at, or in the same period before, the date of termination of his relevant employment.
Benefit provided by additional voluntary contributions
3. (1) In the case of an additional long service benefit referred to in section 29 (6) preserved benefit in respect of such additional benefit, shall include an amount calculated in accordance with the formula—
X × Y __ Z |
where—
X is the amount of such additional benefit (or increase in benefit),
Y is the period of reckonable service for which the member of the scheme has contributed towards such benefit (or increase in benefit), and
Z is the period of reckonable service for which such member would have contributed towards such benefit (or increase in benefit) if he had remained in relevant employment until normal pensionable age.
(2) For the purposes of subparagraph (1), “increase in benefit” means a benefit secured by an increase in the rate of contribution previously contracted and each such increase in benefit shall for the purposes of this paragraph be treated separately.
PART B
Revaluation of Preserved Benefits
4. (1) Any preserved benefit payable under a defined benefit scheme shall be revalued annually at the end of each revaluation year, by adding the appropriate amount to the amount of preserved benefit as at the last day of the previous revaluation year, such preserved benefit to include any previous revaluation.
(2) Except as provided for in paragraphs 5 and 6 below the appropriate amount shall be calculated in accordance with the formula—
P × R ____ 100 |
where—
P is the amount of preserved benefit as at the last day of the previous revaluation year, and
R is the revaluation percentage.
5. (1) This paragraph applies to a scheme which provides long service benefit the rate or amount of which is calculated by reference to—
(a) the member's average pensionable earnings over the period of service on which such benefit is based, or
(b) the member's total pensionable earnings over the period of service on which such benefit is based.
(2) Any preserved benefit provided under a scheme to which subparagraph (1) applies shall be revalued—
(a) by revaluing the pensionable earnings of the member concerned during each revaluation year in any manner in which they could have been revalued during that year if the member had remained in the same reckonable service, or
(b) in accordance with paragraph 4,
whichever the trustees of the scheme consider appropriate.
6. (1) This paragraph applies to a scheme which provides long service benefit—
(a) the rate or amount of which is calculated by reference solely to the member's length of service, or
(b) which is of a fixed amount.
(2) Any preserved benefit provided under a scheme to which subparagraph (1) applies shall be revalued—
(a) during each revaluation year in any manner in which it could have been revalued during that year if the member had remained in the same reckonable service, or
(b) in accordance with paragraph 4,
whichever the trustees of the scheme consider appropriate.
7. No part of the appropriate amount to be added to preserved benefit under this Part shall be provided by reducing the amount of any benefit payable under the rules of the scheme concerned in respect of reckonable service completed before the commencement of Part III.
THIRD SCHEDULE
Funding Standard — Benefits
1. The benefits for the purposes of this paragraph shall be all future benefits payable under the rules of the scheme to or in respect of a person in receipt of such benefits as at the effective date of the certificate.
2. The benefits for the purposes of this paragraph shall apply to or in respect of a member of a scheme on whose behalf any additional benefit has been secured or granted under the scheme by way of additional voluntary contributions or a transfer of rights from another scheme and such benefits shall be calculated as at the effective date of the certificate and shall be—
(a) where, at the effective date of the certificate, the member's service in relevant employment has terminated and a transfer payment has not been applied in accordance with section 34 or 35, preserved benefit payable in respect of such additional benefits calculated in accordance with Part III, and
(b) where, at the effective date of the certificate, the member is in relevant employment, preserved benefit in respect of such additional benefits calculated in accordance with Part III, as if the member's service in relevant employment had terminated on such date but disregarding any provision requiring the completion of a minimum period of qualifying service.
3. The benefits for the purposes of this paragraph shall be calculated as at the effective date of the certificate and shall be—
(a) in the case of a member of that scheme whose service in relevant employment terminated after the commencement of Part IV but prior to the effective date of the certificate and in respect of whom a transfer payment has not been applied in accordance with section 34 or 35 the greater of—
(i) all preserved benefits (including future revaluations thereof and those benefits payable on the death of the member entitled to preserved benefit) calculated in accordance with Part III, and
(ii) the benefits payable under the rules of the scheme in respect of reckonable service completed after the commencement of Part IV, and
(b) in the case of a member of that scheme then in relevant employment, the greater of—
(i) preserved benefits (including future revaluations thereof and those benefits payable on the death of the member entitled to preserved benefit) calculated in accordance with the provisions of Part III, and
(ii) the benefits payable under the rules of the scheme in respect of reckonable service completed after the commencement of Part IV but prior to the effective date of the certificate,
calculated as if the member's service in relevant employment had terminated, on the effective date of the certificate but disregarding any provision requiring the completion of a minimum period of qualifying service or any other provision which may prevent the member concerned from acquiring an entitlement to benefit on termination of such employment.
4. The benefits for the purposes of this paragraph shall be calculated as at the effective date of the certificate and shall be—
(a) any benefit payable under the rules of the scheme in respect of reckonable service completed prior to the commencement of Part IV to or in respect of a member of that scheme—
(i) whose service in relevant employment terminated prior to the effective date of the certificate, and
(ii) who has not excercised any right to a transfer payment to another scheme,
and
(b) a benefit payable to or in respect of a member then in relevant employment whose reckonable service commenced before the commencement of Part IV being—
(i) subject to clause (iii), in the case of a defined benefit scheme, the greater of—
(I) the amount determined by the formula—
L × M __ N |
where—
L is the amount of long service benefit calculated as at the effective date of the certificate on the basis of the rules of the scheme in force on the commencement of Part IV,
M is the period of reckonable service completed prior to the commencement of Part IV, and
N is the period of reckonable service that would have been completed if the member had remained in relevant employment until normal pensionable age and such service had continued to qualify for long service benefit:
Provided that, where the rules of the scheme in force at the commencement of Part IV provided for benefits to be calculated in relation to a member's pensionable earnings at, or in a specified period prior to, his attaining normal pensionable age or in some other way relative to such earnings, the benefit under this clause may be calculated in a corresponding manner by reference to his earnings at, or in the same period before the effective date of the certificate, and
(II) the benefits payable under the rules of the scheme in respect of reckonable service completed prior to the commencement of Part IV calculated as if the member's service in relevant employment had terminated on the effective date of the certificate but disregarding any provision which may prevent the member concerned from acquiring an entitlement to benefit on termination of relevant employment,
(ii) in the case of a defined contribution scheme, a benefit whose actuarial value is equal to the then accumulated value of the contributions paid by or in respect of the member of the scheme for the purpose of long service benefit prior to the commencement of Part IV,
(iii) in the case of a defined benefit scheme where the rate or amount of part of the long service benefit payable thereunder is directly determined by an amount of contribution paid by or in respect of the member, in so far as it relates to such part of the long service benefit, a benefit calculated in accordance with clause (ii) and in so far as it relates to the remaining part of the long service benefit, a benefit calculated in accordance with clause (i).