Section 48 A Ministerial Guidelines

Minister for Employment Affairs and Social Protection Guidelines Under Section 48A(10)(b) in respect of certification by the Pensions Authority of a "relevant amount" under Section 48A(3) of the Pensions Act 1990

Introduction

1.1 These Guidelines have been drawn up under the provisions of Section 48A(10)(b) of the Pensions Act 1990, as amended, in respect of the certification by the Pensions Authority of a "relevant amount" as provided for under Section 48A(3).

1.2 Sections referred to in these guidelines are to sections of the Pensions Act 1990 as amended (the "Act"). Unless otherwise stated, terms used in these guidelines have the meanings given in the Act.

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Minister for Employment Affairs and Social Protection Guidelines for Trustees Under Section 48A(10)(a) of the Pensions Act 1990 in respect of the Actuarial Statement in Section 48A(1) and the Application by Trustees to the Pensions Authority under Section 48A(2)

Introduction

1.1 These Guidelines have been drawn up under the provisions of Section 48A (10)(a) of the Pensions Act 1990, as amended (the "Act"), in consultation with the Pensions Authority, in respect of the preparation of the statement in section 48A(1) and the application in section 48A(2).

1.2 These guidelines should be read in conjunction with the relevant Pensions Authority guidance notes issued under section 10 of the Act and prescribed by regulations made by the Minister under section 48A(11).

1.3 Sections referred to in these guidelines are to sections of the Act. Unless otherwise stated, terms used in these guidelines have the meanings given in the Act.

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Application to the Minister for Employment Affairs and Social Protection for payment by the Minister of Finance under Section 48A(4) of the Pensions Act 1990