Voluntary Occupational Pension Scheme (Amendment) Rules, 2021

L.N. 3 of 2021

INCOME TAX ACT

(CAP. 123)

Voluntary Occupational Pension Scheme (Amendment) Rules, 2021

IN EXERCISE of the powers conferred by articles 14(2) and 96

of the Income Tax Act, the Minister responsible for finance and

employment has made the following rules

(1) The title of these rules is the Voluntary Occupational

commencement.

Pension Scheme (Amendment) Rules, 2021 and these rules shall be

read and construed as one with the Voluntary Occupational Pension

Scheme Rules, hereinafter referred to as "the principal rules".

(2) Rules 2 and 3 shall apply for the year of assessment 2022

and subsequent years of assessment.

In sub-rule (1) of rule 5 of the principal rules, the words

"five hundred euro (€500)" shall be substituted by the words "seven

hundred and fifty euro (€750)".

In sub-rule (1) of rule 6 of the principal rules, the words

"five hundred euro (€500)" shall be substituted by the words "seven

hundred and fifty euro (€750)".

In sub-rule (1) of rule 8 of the principal rules, the words "in

rule 7(b)," shall be substituted by the words "in rule 7,".

€0.09