Social Welfare and Pensions Act 2005

Social Welfare and Pensions Act 2005 Skip to content Disclaimer Feedback Helpdesk Gaeilge Léim go dtí an t-ábhar Séanadh Aiseolas Deasc chabhrach English Gaeilge English Produced by the Office of the Attorney General Táirgthe ag Oifig an Ard-Aighne Home Legislation Acts of the Oireachtas Statutory Instruments Pre-1922 Legislation Constitution External Resources Bills (Houses of the Oireachtas) Iris Oifigiúil / Official Gazette Revised Acts (LRC) Classified List of Legislation (LRC) Translations (acts.ie) Translations (Houses of the Oireachtas) Government Publications for Sale EU Law (EUR-Lex) FAQ Disclaimer Feedback Helpdesk Search Baile Reachtaíocht Achtanna an Oireachtais Ionstraimí Reachtúla Reachtaíocht Réamh-1922 Bunreacht Acmhainní Seachtracha Billí (Tithe an Oireachtais) Iris Oifigiúil Achtanna Athbhreithnithe (CAD) (An Coimisiún um Athchóiriú an Dlí) Liosta Rangaithe Reachtaíochta Aistriúcháin (achtanna.ie) Aistriúcháin (Tithe an Oireachtais) Foilseacháin Rialtais ar Díol Dlí AE (EUR-Lex) CCanna (Ceisteanna Coitianta) Séanadh Aiseolas Deasc chabhrach Cuardach TitleTeideal Year(s) or rangeBliain nó blianta nó raon TypeCineál All Legislation Acts Statutory Instruments Advanced SearchCuardach Casta HomeBaile ActsAchtanna 2005 Social Welfare and Pensions Act 2005 Social Welfare and Pensions Act 2005 Permanent Page URL View by SectionAmharc de réir Ailt View Full ActAmharc ar an Acht Iomlán Bill History Stair Bille Commencement, Amendments, SIs made under the Act Tosach Feidhme, Leasuithe, IRí arna ndéanamh faoin Acht Revised Act Acht Athbh… Open PDFOscail PDF Print Full ActPriontáil an tAcht Iomlán Number 4 of 2005 SOCIAL WELFARE AND PENSIONS ACT 2005 ARRANGEMENT OF SECTIONS PART 1 Short Title, Construction, Collective Citation and Commencement Section 1. Short title, construction, collective citation and commencement. PART 2 Amendments to the Social Welfare Acts 2. Definitions (Part 2). 3. Child benefit — new rates. 4. Disability benefit. 5. Injury benefit — removal of limit. 6. Carer's benefit — improvement to entitlement conditions. 7. Respite care grant — improvements to entitlement conditions. 8. Disability allowance — extension of payment. 9. Assessment of capital means for certain assistance payments. 10. Certain EU payments — entitlement to island allowance. 11. Amendments consequential on the alignment of the income tax year with the calendar year. 12. Unemployment benefit and unemployment assistance — amendment to entitlement. 13. Unemployment benefit, unemployment assistance and farm assist — amendment to disqualifications. 14. Carer's benefit and carer's allowance — amendment. 15. Personal public service number — extension of provisions. 16. Award of bereavement grant and payments after death in certain cases. 17. Provisions relating to prosecutions. 18. Amendment of section 2 of Principal Act (interpretation). 19. Orphan's (contributory) allowance and orphan's (non-contributory) pension — amendments. 20. Assessment of means — amendments. 21. Recovery of overpayments. 22. Old age (contributory) pension — amendment to definition of “homemaker”. 23. Amendments to Principal Act consequential on Health Act 2004. 24. Third Schedule to Principal Act (Rules as to calculation of means). 25. Amendments consequential on section 24. 26. Pre-consolidation amendments to Principal Act. PART 3 Amendments to the Pensions Act 1990 27. Definitions (Part 3). 28. Amendment of section 2 of Principal Act. 29. Amendment of section 7A of Principal Act. 30. Amendment of section 18 of Principal Act. 31. Funding standard. 32. Small scheme exemptions. 33. Amendment of section 59 of Principal Act. 34. Qualifications of trustees. 35. Amendment of section 90 of Principal Act. 36. Amendment to Part VI of Principal Act. 37. Cross-border schemes. 38. Amendment of section 111 of Principal Act. 39. Amendment of section 113 of Principal Act. SCHEDULE 1 Amendments to Principal Act Consequential on the Health Act 2004 SCHEDULE 2 Third Schedule — Rules as to Calculation of Means SCHEDULE 3 Amendments Consequential on Substitution of Third Schedule of Principal Act SCHEDULE 4 Pre-Consolidation Amendments SCHEDULE 5 Ninth Schedule — Specified Bodies Acts Referred to Army Pensions Acts 1923 to 1980 Bankruptcy Act 1988 1988, No. 27 Blind Persons Act 1920 1920, c.49 Child Care Act 1991 1991, No. 17 Civil Liability (Amendment) Act 1964 1964, No. 17 Companies Act 1990 1990, No. 33 Connaught Rangers (Pensions) Acts 1936 to 1964 Criminal Justice (Theft and Fraud Offences) Act 2001 2001, No. 50 Education Act 1998 1998, No. 51 Finance Act 1921 11 & 12 Geo. 5, c.32 Finance Act 1958 1958, No. 25 Fisheries (Consolidation) Act 1959 1959, No. 14 Health (Nursing Homes) Act 1990 1990, No. 23 Health Act 1970 1970, No. 1 Health Act 2004 2004, No. 42 Health Contributions Act 1979 1979, No. 4 Housing (Miscellaneous Provisions) Act 1997 1997, No. 21 Income Tax Act 1967 1967, No. 6 Industrial Training Act 1967 1967, No. 5 Larceny Act 1916 6 & 7 Geo. 5, c.50 Local Authorities (Higher Education Grants) Acts 1968 to 1992 Local Government Act 2001 2001, No. 37 Mental Health Act 2001 2001, No. 25 Mental Health Acts 1945 to 2001 Mental Treatment Act 1945 1945, No. 19 Mental Treatment Acts 1945 to 1966 Military Service (Pensions) Acts 1924 to 1964 National Council for Education Awards Act 1979 1979, No. 30 Pensions (Amendment) Act 1996 1996, No. 18 Pensions (Amendment) Act 2002 2002, No. 18 Pensions Act 1990 1990, No. 25 Pensions Acts 1990 to 2004 Qualifications (Education and Training) Act 1999 1999, No. 26 Regional Technical Colleges Acts 1992 to 2001 Social Welfare (Consolidation) Act 1993 1993, No. 27 Social Welfare (Miscellaneous Provisions) Act 2002 2002, No. 8 Social Welfare (Miscellaneous Provisions) Act 2003 2003, No. 4 Social Welfare (Miscellaneous Provisions) Act 2004 2004, No. 9 Social Welfare (No. 2) Act 1993 1993, No. 32 Social Welfare Act 1992 1992, No. 5 Social Welfare Act 1993 1993, No. 5 Social Welfare Act 1996 1996, No. 7 Social Welfare Act 1997 1997, No. 10 Social Welfare Act 1998 1998, No. 6 Social Welfare Act 1999 1999, No. 3 Social Welfare Act 2000 2000, No. 4 Social Welfare Act 2001 2001, No. 5 Social Welfare Acts Taxes Consolidation Act 1997 1997, No. 39 Universities Acts 1997 and 1999 Vocational Education Act 1930 1930, No. 29 Number 4 of 2005 SOCIAL WELFARE AND PENSIONS ACT 2005 AN ACT TO AMEND AND EXTEND THE SOCIAL WELFARE ACTS AND, FOR THE PURPOSE OF GIVING EFFECT TO DIRECTIVE 2003/41/EC OF THE EUROPEAN PARLIAMENT AND OF THE COUNCIL1 AND FOR OTHER PURPOSES, TO AMEND AND EXTEND THE PENSIONS ACT 1990. [14th March, 2005] BE IT ENACTED BY THE OIREACHTAS AS FOLLOWS: PART 1 Short Title, Construction, Collective Citation and Commencement Short title, construction, collective citation and commencement. 1.—(1) This Act may be cited as the Social Welfare and Pensions Act 2005. (2) The Social Welfare Acts and sections 1 to 26 of this Act shall be read together as one. (3) Sections 27 to 39 of this Act and the Pensions Acts 1990 to 2004 may be cited together as the Pensions Acts 1990 to 2005. (4) Sections 7 (1), 16 and 24 to 39 of this Act shall come into operation on such day or days as the Minister may appoint by order or orders either generally or with reference to any particular purpose or provision, and different days may be so appointed for different purposes and different provisions. (5) An order under subsection (4) may, in respect of the repeals or amendments effected by section 26 of this Act of the provisions specified in Schedule 4 to this Act, appoint different days for the repeal or amendment of different provisions or for the repeal or amendment for different purposes of any provision. (6) Without prejudice to the generality of the foregoing, different days may be so appointed for the coming into operation of section 37 of this Act as respects different provisions of the Part inserted in the Pensions Act 1990 by that section. PART 2 Amendments to the Social Welfare Acts Definitions (Part 2). 2.—In this Part— “Act of 1996” means the Social Welfare Act 1996 ; “Act of 1997” means the Social Welfare Act 1997 ; “Act of 1998” means the Social Welfare Act 1998 ; “Act of 1999” means the Social Welfare Act 1999 ; “Act of 2000” means the Social Welfare Act 2000 ; “Act of 2001” means the Social Welfare Act 2001 ; “Act of 2002” means the Social Welfare (Miscellaneous Provisions) Act 2002 ; “Act of 2003” means the Social Welfare (Miscellaneous Provisions) Act 2003 ; “Act of 2004” means the Social Welfare (Miscellaneous Provisions) Act 2004 ; “Principal Act” means the Social Welfare (Consolidation) Act 1993 . Child benefit — new rates. 3.—(1) The Fourth Schedule to the Principal Act is amended by substituting the following for Part III (as amended by section 3 of the Act of 2004): “PART III AMOUNTS OF CHILD BENEFIT Amount for each of first 2 children Amount for each child in excess of 2 (1) (2) €141.60 €177.30 (2) This section comes into operation on 1 April 2005. Disability benefit. 4.—(1) Section 32 (as amended by section 11 of this Act) of the Principal Act is amended by inserting the following after subsection (9): “(10) In the case of any claim for disability benefit, where, at the time of application for that benefit, the claimant— (a) is in receipt of or entitled to unemployment assistance under section 121(1)(a), and (b) has qualifying contributions in respect of not less than 260 weeks, subsection (1)(b)(i) shall be read as if ‘39 contribution weeks’ were substituted for ‘39 contribution weeks, of which at least 13 must be qualifying contributions’ and subsection (1)(c) shall not apply. (11) In the case of any claim for disability benefit where, on the date immediately before the claim, a person was in receipt of or entitled to occupational injury benefit, subsection (1)(b)(i) shall be read as if ‘in the second last or third last complete contribution year’ were substituted for ‘in the second last complete contribution year’ ”. (2) This section comes into operation on 2 May 2005. Injury benefit — removal of limit. 5.—(1) Section 58 of the Principal Act is amended— (a) by deleting subsection (1)(a), and (b) in subsection (2), by substituting “An increase of benefit referred to in subsection (1) is an increase” for “The increases of benefit referred to in subsection (1) are increases”. (2) This section comes into operation on 2 May 2005. Carer's benefit — improvement to entitlement conditions. 6.—The Principal Act is amended— (a) in section 82A (inserted by section 10 of the Act of 2000), in subsection (1), by inserting the following before the definition of “relevant person”: “ ‘relevant period’ means the period of 26 weeks immediately before the first day in respect of which a claim to carer's benefit is made;”, (b) in section 82B (as amended by section 15 of the Act of 2002): (i) by substituting the following for paragraph (a) of subsection (1): “(a) was engaged in remunerative full-time employment as an employed contributor for not less than 8 weeks, whether consecutive or not, within the relevant period,”, (ii) by substituting the following for subsection (2): “(2) Subsection (1)(a) shall not apply in respect of a claimant who was in receipt of carer's benefit within the relevant period.”, and (iii) by substituting the following for subsections (5) and (6): “(5) In this section ‘remunerative full-time employment’ means remunerative employment for not less than 16 hours a week within the 8 weeks referred to in subsection (1)(a) or any period that may be prescribed under subsection (6), provided that where any 2 of those weeks are consecutive, the requirement in relation to those 2 weeks may be satisfied by an aggregate of not less than 32 hours in that fortnight. (6) Regulations may provide that, subject to the conditions and in the circumstances that may be prescribed, in the case of a person who was absent from his or her employment within the relevant period referred to in subsection (1)(a), by reason of being on any leave from that employment that may be prescribed, the condition specified in subsection (1)(a) shall be regarded as being satisfied in respect of that person if he or she was engaged in remunerative full-time employment as an employed contributor for 8 weeks, whether consecutive or not, within the relevant period (other than the relevant period referred to in that subsection) that may be prescribed (and the period that may be so prescribed may comprise 2 or more periods which, taken together, amount to a period of 26 weeks).”. Respite care grant — improvements to entitlement conditions. 7.—(1) The Principal Act is amended— (a) by inserting the following after Part IV: “PART IVA RESPITE CARE GRANT Interpretation. 196A.—(1) In this Part— ‘carer’ means a person ordinarily resident in the State who has attained the age of 16 years and who— (a) is in receipt of or entitled to carer's benefit or carer's allowance, or (b) is a prescribed relative within the meaning of section 163 in respect of whom an allowance is payable under section 167, or (c) is providing full-time care and attention to a person who is in receipt of an increase of disablement pension under section 57 in respect of the need for constant attendance, or (d) resides with and has provided, is providing or is likely to provide full-time care and attention for such periods and on such date as may be prescribed to a relevant person, or (e) subject to the conditions and in the circumstances that may be prescribed, does not reside with but has provided, is providing or is likely to provide full-time care and attention for such periods and on such date as may be prescribed to a relevant person; ‘institution’ means a hospital, convalescent home or home for people suffering from physical or mental disability or ancillary accommodation, nursing home for the care and maintenance of dependent elderly people or any other similar establishment providing residence, maintenance or care; ‘relevant person’ means a person who is ordinarily resident in the State and is so incapacitated that he or she requires full-time care and attention within the meaning of subsection (2). (2) For the purposes of subsection (1), a relevant person shall be regarded as requiring full-time care and attention where— (a) the person is so incapacitated that he or she requires from another person— (i) continual supervision and frequent assistance throughout the day in connection with normal bodily functions, or (ii) continual supervision in order to avoid danger to himself or herself, and (b) the nature and extent of the person's incapacity has been certified in the prescribed manner by a medical practitioner. (3) The Minister may make regulations specifying the circumstances and conditions under which a person is to be regarded as providing full-time care and attention to a relevant person. Entitlement to respite care grant. 196B.—(1) Subject to subsections (2) and (5), an annual grant (in this Act referred to as a ‘respite care grant’) in the amount of €1,000 shall be payable to a carer in respect of each relevant person in his or her care and only one such annual grant shall be payable in respect of a relevant person. (2) Subject to subsections (3) and (4), a grant shall not be payable to a carer where— (a) he or she engages in employment or self-employment, or (b) he or she is entitled to or in receipt of unemployment benefit or unemployment assistance, or (c) he or she is a person to whom article 58 of the Social Welfare (Consolidated Contributions and Insurability) Regulations 1996 ( S.I. No. 312 of 1996 ) applies in respect of proven unemployment, or (d) he or she is entitled to or is in receipt of an allowance for domiciliary care of children under section 61 of the Health Act 1970 (other than where the carer is also in receipt of or entitled to carer's benefit or carer's allowance), or (e) the relevant person is resident in an institution. (3) The Minister may by regulations provide that a carer may engage in employment or self-employment subject to the limitations in relation to the hours or remuneration that may be prescribed and subject to the conditions and in the circumstances that may be prescribed. (4) The Minister may by regulations provide for entitling to a respite care grant a carer who would be entitled thereto but for the fact that the relevant person is temporarily resident in an institution or temporarily residing with another person. (5) Regulations made under this section may provide for the date in each year on which a respite care grant shall become payable to a carer. Medical examination. 196C.—(1) A relevant person in respect of whose full-time care and attention a carer is entitled to a respite care grant shall attend for or submit to any medical or other examination that may be required in accordance with regulations. (2) Regulations under subsection (1) may provide for disqualifying a person from receiving a respite care grant where the relevant person, in respect of whose full-time care and attention the grant is payable, fails without good cause to attend for or to submit to any medical or other examination that may be required in accordance with those regulations.”, (b) by repealing sections 82F and 168A, (c) by substituting “IV, IVA,” for “IV,” in each place where it occurs in the following provisions— (i) subsections (1) and (8) of section 212 (as amended by section 23 of the Act of 1998), (ii) paragraph (b) of section 265 (as amended by section 7 of the Act of 1996), (iii) subsection (1) of section 277 (as amended by section 7 of the Act of 1996), and (iv) Reference 1 in Table 2 to the Third Schedule (as amended by section 24 of this Act), and (d) in section 247(2), by inserting the following after paragraph (c): “(ca) Part IVA (Respite Care Grant),”. (2) The Principal Act is amended— (a) by substituting the following for subsection (1) (as amended by section 4 of the Act of 2004) of section 82F: “(1) Subject to subsection (2), a respite care grant in the amount of €1,000 shall be payable to a carer in respect of each relevant person in his or her care.”, and (b) by substituting the following for subsection (2) (as amended by section 4 of the Act of 2004) of section 168A: “(2) Subject to subsection (3), a respite care grant in the amount of €1,000 shall be payable to a carer in respect of each relevant person in his or her care.”. Disability allowance — extension of payment. 8.—(1) Section 191B (inserted by section 13 of the Act of 1996) of the Principal Act is amended— (a) in subsection (3) (as amended by section 20 of the Act of 1999), by substituting “subsections (3A), (3B) and (3C)” for “subsections (3A) and (3B)”, and (b) by inserting the following after subsection (3B) (inserted by section 20 of the Act of 1999): “(3C) Subject to subsection (3D), a person who would be entitled to disability allowance but for subsection (3) shall be entitled to a weekly payment of €35 (in this Chapter referred to as the ‘disability allowance personal expenses rate’). (3D) A payment under subsection (3C) shall be payable— (a) at the disability allowance personal expenses rate where the rate of disability allowance, calculated in accordance with section 191C, that would be payable but for subsection (3), is greater than or equal to the disability allowance personal expenses rate, or (b) at a rate equivalent to that rate of disability allowance, calculated in accordance with section 191C, that would be payable but for subsection (3), where that rate is less than the disability allowance personal expenses rate.”. (2) This section comes into operation on 1 June 2005. Assessment of capital means for certain assistance payments. 9.—(1) The Third Schedule to the Principal Act is amended— (a) in Part I, by substituting the following for subparagraph (b) of Rule 1(1) (as amended by section 17(1)(a) of the Act of 2000): “(b) The weekly value of the property referred to in subparagraph (a) shall be calculated as follows— (i) the first €20,000 of the capital value of the property shall be excluded, (ii) the weekly value of so much of the capital value of the property as exceeds €20,000 but does not exceed €30,000 shall be assessed at €1 per each €1,000, (iii) the weekly value of so much of the capital value of the property as exceeds €30,000 but does not exceed €40,000 shall be assessed at €2 per each €1,000, and (iv) the weekly value of so much of the capital value of the property as exceeds €40,000 shall be assessed at €4 per each €1,000.”, (b) in Part II, by substituting the following for subparagraph (b) of Rule 1(1) (as amended by section 17(1)(b) of the Act of 2000): “(b) The weekly value of the property referred to in subparagraph (a) shall be calculated as follows— (i) the first €20,000 of the capital value of the property shall be excluded, (ii) the weekly value of so much of the capital value of the property as exceeds €20,000 but does not exceed €30,000 shall be assessed at €1 per each €1,000, (iii) the weekly value of so much of the capital value of the property as exceeds €30,000 but does not exceed €40,000 shall be assessed at €2 per each €1,000, and (iv) the weekly value of so much of the capital value of the property as exceeds €40,000 shall be assessed at €4 per each €1,000, but no account shall be taken under any other provision of these Rules of any appropriation of the property for the purpose of current expenditure.”, and (c) in Part IV, by substituting the following for subparagraph (b) of Rule 1(2) (as amended by section 17(1)(d) of the Act of 2000): “(b) The weekly value of the property referred to in subparagraph (a) shall be calculated as follows: (i) the first €20,000 of the capital value of the property shall be excluded, (ii) the weekly value of so much of the capital value of the property as exceeds €20,000 but does not exceed €30,000 shall be assessed at €1 per each €1,000, (iii) the weekly value of so much of the capital value of the property as exceeds €30,000 but does not exceed €40,000 shall be assessed at €2 per each €1,000, and (iv) the weekly value of so much of the capital value of the property as exceeds €40,000 shall be assessed at €4 per each €1,000, but no account shall be taken under any other provision of these Rules of any appropriation of the property for the purpose of current expenditure.”. (2) This section comes into operation— (a) in so far as it relates to carer's allowance, on 7 April 2005, (b) in so far as it relates to unemployment assistance, disability allowance, pre-retirement allowance and farm assist, on 1 June 2005, and (c) in so far as it relates to old age (non-contributory) pension, blind pension, widow's or widower's (non-contributory) pension, one-parent family payment, orphan's (non-contributory) pension and a relevant payment by virtue of section 18(1)(b) or (c) of the Act of 1996, on 2 June 2005. Certain EU payments — entitlement to island allowance. 10.—The Principal Act is amended— (a) in section 56(1) (as amended by section 17(1)(a) of the Act of 2001), by substituting “, by the amount set out in column (3) of Part IV of the Second Schedule where the beneficiary is living alone and by the amount set out in column (4) of Part IV of the Second Schedule where the beneficiary is ordinarily resident on an island” for “and by the amount set out in column (3) of Part IV of the Second Schedule where the beneficiary is living alone”, (b) by inserting the following after Part VA (inserted by section 7 of the Act of 1996): “PART VB EU PAYMENTS Certain EU payments— entitlement to island allowance. 203F.—Where a person is ordinarily resident on an island and entitled to or in receipt of a payment from another Member State corresponding to a payment under— (a) section 60, 61, 86, 87A, 90, 103, 136, 144 or 159 and he or she has attained pensionable age, or (b) section 56(1), 98 or 191C, he or she shall be entitled to a weekly allowance of €12.70 or any amount that may be prescribed.”, (c) by substituting “VA, VB,” for “VA,” in each place where it occurs in sections 212(1) and (8), 265(b) and 277(1) (each as amended by section 7 of this Act), (d) in the Third Schedule, by substituting “,VA or VB,” for “or VA” in each place where it occurs in the following provisions— (i) Part I, in Rule 1(2)(b), (ii) Part II, in Rule 1(4)(b), and (iii) Part IV, in Rule 1(3)(a), and (e) in section 247(2) (as amended by section 7 of this Act), by inserting the following after paragraph (e) (as amended by section 24 of the Act of 1998): “(ea) Part VB (EU payments),”. Amendments consequential on the alignment of the income tax year with the calendar year. 11.—The Principal Act is amended— (a) in section 32— (i) in subsection (1)(b) (as amended by section 20 of the Act of 2001)— (I) in subparagraph (i), by substituting “second last complete contribution year” for “last complete contribution year”, and (II) in subparagraph (ii), by substituting “of the second last and third last complete contribution years” for “of the last two complete contribution years”, and (ii) in subsection (3) (as amended by section 10 of the Act of 2002), by substituting “second last complete contribution year” for “last complete contribution year”, (b) in section 38— (i) in paragraph (a)(i) (as amended by section 20 of the Act of 2001)— (I) in clause (B)(I), by substituting “second last complete contribution year” for “last complete contribution year”, and (II) in clause (B)(II), by substituting “of the second last and third last complete contribution years” for “of the last two complete contribution years”, and (ii) in subparagraph (i) of paragraph (b) (as amended by section 9 of the Act of 2002), by substituting “in the second last complete contribution year or in the third last complete contribution year” for “in the last complete contribution year or in the second last complete contribution year”, (c) in section 41B— (i) in subsection (1)(a)(ii) (as amended by section 20 of the Act of 2001)— (I) in clause (B)(I), by substituting “second last complete contribution year” for “last complete contribution year”, and (II) in clause (B)(II), by substituting “of the second last and third last complete contribution years” for “of the last two complete contribution years”, (d) in section 41H— (i) in subsection (1)(a)(i) (as amended by section 20 of the Act of 2001)— (I) in clause (B)(I), by substituting “second last complete contribution year” for “last complete contribution year”, and (II) in clause (B)(II), by substituting “of the second last and third last complete contribution years” for “of the last two complete contribution years”, and (ii) in subparagraph (i) of subsection (1)(b) (as amended by section 9 of the Act of 2002), by substituting “in the second last complete contribution year or in the third last complete contribution year” for “in the last complete contribution year or in the second last complete contribution year”, (e) in section 43, in subsection (1)(b) (as amended by section 20 of the Act of 2001)— (i) in subparagraph (i), by substituting “second last complete contribution year” for “last complete contribution year”, and (ii) in subparagraph (ii), by substituting “of the second last and third last complete contribution years” for “of the last two complete contribution years”, (f) in section 82C, in subsection (1) (as amended by section 10 of the Act of 2002)— (i) in paragraph (a), by substituting “second last complete contribution year” for “last complete contribution year”, and (ii) in paragraph (c), by substituting “of the second last and third last complete contribution years” for “of the last two complete contribution years”, and (g) in section 115, in subsection (1)(b)— (i) in subparagraph (i) (as amended by section 30 of the Act of 2001), by substituting “second last complete contribution year” for “last complete contribution year”, and (ii) in subparagraph (ii) (as amended by section 10 of the Act of 2002), by substituting “the 3 or 5 complete contribution years immediately before the last complete contribution year” for “the last 3 or 5 complete contribution years”. Unemployment benefit and unemployment assistance — amendment to entitlement. 12.—The Principal Act is amended— (a) in section 42(5), by inserting the following after paragraph (a): “(aa) employment under a scheme administered under the aegis of the Minister for Community, Rural and Gaeltacht Affairs and known as the Rural Social Scheme,”, and (b) in section 120(5), by inserting the following after paragraph (a): “(aa) employment under a scheme administered under the aegis of the Minister for Community, Rural and Gaeltacht Affairs and known as the Rural Social Scheme,”. Unemployment benefit, unemployment assistance and farm assist — amendment to disqualifications. 13.—The Principal Act is amended— (a) by inserting the following after section 47(3): “(3A) A person shall be disqualified for receiving unemployment benefit during any week in which he or she is employed under a scheme administered under the aegis of the Minister for Community, Rural and Gaeltacht Affairs and known as the Rural Social Scheme.”, (b) by substituting the following for subsection (1) (as amended by section 27 of the Act of 2000) of section 125: “(1) A person shall be disqualified for receiving unemployment assistance while he or she is— (a) an inmate of an institution maintained wholly or partly out of public moneys or by a local authority, (b) employed during any week under a scheme administered by An Foras Áiseanna Saothair and known as Community Employment, or (c) employed during any week under a scheme administered under the aegis of the Minister for Community, Rural and Gaeltacht Affairs and known as the Rural Social Scheme.”, and (c) by inserting the following after section 191Q(1)(a) (inserted by section 15 of the Act of 1999): “(aa) employed during any week under a scheme administered under the aegis of the Minister for Community, Rural and Gaeltacht Affairs and known as the Rural Social Scheme,”. Carer's benefit and carer's allowance — amendment. 14.—The Principal Act is amended— (a) in paragraph (a) of section 82H (inserted by section 10 of the Act of 2000), by inserting “in any week” before “in respect of the full-time care”, and (b) in paragraph (a) of section 166 (as amended by section 28 of the Act of 2000), by inserting “in any week” before “in respect of the full-time care”. Personal public service number — extension of provisions. 15.—The Principal Act is amended in section 223(1) (as amended by section 11 of the Act of 2004), in the definition of “specified body”— (a) in paragraph (y), by deleting “or”, and (b) by substituting the following for paragraph (z): “(z) the Mental Health Commission, or (za) such other persons as may be prescribed;”. Award of bereavement grant and payments after death in certain cases. 16.—The Principal Act is amended in section 247 (as amended by section 11 of the Act of 2003)— (a) by inserting the following after subsection (4): “(4A) Notwithstanding subsections (1) to (3) and subject to subsection (6), the Minister may provide for the award of a bereavement grant or a payment under section 210, in the circumstances and subject to the conditions that may be prescribed, on receipt of information that may be prescribed, verified in the manner that may be prescribed, where the Minister is satisfied that the information is adequate to ensure that the award is made in accordance with this Act.”, and (b) by inserting the following after subsection (5): “(6) In the case of an award made under subsection (4A), any question which arises subsequently in relation to whether a bereavement grant or a payment under section 210 is or is not payable, or in relation to who is entitled to receive a bereavement grant or a payment under section 210, shall be referred to a deciding officer for decision.”. Provisions relating to prosecutions. 17.—The Principal Act is amended by substituting the following for subsection (3) of section 224: “(3) Notwithstanding the provisions of subsection (1) or any provision in any enactment specifying the period within which proceedings may be commenced, a prosecution for a summary offence under this Act may be brought at any time within whichever of the following periods later expires— (a) 2 years commencing on the date on which the offence was committed, or (b) 18 months commencing on the date on which evidence sufficient to justify the institution of the prosecution came into the possession of the Minister.”. Amendment of section 2 of Principal Act (interpretation). 18.—Section 2(1) of the Principal Act is amended by substituting the following for the definition of “orphan”: “ ‘orphan’ means a qualified child— (a) both of whose parents are dead, or (b) one of whose parents is dead or unknown or has abandoned and failed to provide for the child, as the case may be, and whose other parent— (i) is unknown, or (ii) has abandoned and failed to provide for the child, where that child is not residing with a parent, adoptive parent or step-parent;”. Orphan's (contributory) allowance and orphan's (non-contributory) pension — amendments. 19.—The Principal Act is amended— (a) in section 109— (i) by inserting the following after subsection (1): “(1A) In this Chapter ‘guardian’ means the person in whose care an orphan normally resides.”, and (ii) by substituting the following for subsection (2): “(2) The Minister may, where he or she thinks fit, direct that a payment under this Chapter, payable to the guardian of an orphan, be paid to some other person for the benefit of the orphan or, subject to the conditions and in the circumstances that may be prescribed, directly to an orphan who has attained the age of 18 years where that orphan is not normally residing with a guardian.”, and (b) in section 151— (i) by inserting the following after subsection (1): “(1A) in this Chapter ‘guardian’ means the person in whose care the orphan normally resides.”, and (ii) by substituting the following for subsection (2): “(2) The Minister may, where he or she thinks fit, direct that a payment under this Chapter, payable to the guardian of an orphan, be paid to some other person for the benefit of the orphan or, subject to the conditions and in the circumstances that may be prescribed, directly to an orphan who has attained the age of 18 years where that orphan is not normally residing with a guardian.”. Assessment of means — amendments. 20.—Part III of the Third Schedule to the Principal Act is amended in Rule 1(1)— (a) in paragraph (p)(i) (inserted by section 26 of the Act of 2000), by substituting “such employment as may be prescribed” for “employment”, and (b) by deleting paragraphs (q), (r) and (s) (all inserted by section 24 of the Act of 2001). Recovery of overpayments. 21.—The Principal Act is amended— (a) in section 177(1) (as amended by section 37 of the Act of 2001), by substituting “Subject to section 281(6), the amount of supplementary welfare allowance” for “The amount of supplementary welfare allowance”, (b) by substituting the following for subsection (6) (as amended by section 20 of the Act of 1998) of section 281: “(6) Any benefit, assistance, supplement or payment repayable in accordance with section 278, 279, 279A or 279B may, without prejudice to any other method of recovery, be recovered by deduction, subject to the conditions and in the circumstances that shall be prescribed, from any benefit, assistance, supplement or payment to which the person concerned is or becomes entitled.”, and (c) in section 282 (as amended by section 30 of the Act of 1999)— (i) by deleting “(other than supplementary welfare allowance determined by a health board)”, and (ii) by substituting “subject to the conditions and in the circumstances that shall be prescribed” for “in accordance with such code of practice as shall be prescribed”. Old age (contributory) pension — amendment to definition of “homemaker”. 22.—Section 83 of the Principal Act is amended in subsection (2), in the definition of “homemaker” (inserted by section 24 of the Act of 1996), by substituting the following for subparagraph (ii) of paragraph (c): “(ii) resides with and provides full-time care and attention to a person who is so incapacitated as to require full-time care and attention within the meaning of section 163(3), or (iii) subject to the conditions and in the circumstances that may be prescribed, does not reside with but provides full-time care and attention to a person who is so incapacitated as to require full-time care and attention within the meaning of section 163(3), and,”. Amendments to Principal Act consequential on Health Act 2004. 23.—The Principal Act is amended as indicated in Schedule 1 to this Act. Third Schedule to Principal Act (Rules as to calculation of means). 24.—The Principal Act is amended by substituting the Schedule set out in Schedule 2 to this Act for the Third Schedule. Amendments consequential on section 24 . 25.—The Principal Act is amended as indicated in Schedule 3 to this Act. Pre-consolidation amendments to Principal Act. 26.—The Principal Act is amended— (a) as indicated in Schedule 4 to this Act, and (b) by inserting the Schedule set out in Schedule 5 to this Act after the Eighth Schedule (inserted by the European Communities (Social Welfare) Regulations 1994 ( S.I. No. 312 of 1994 )), being amendments designed to facilitate, or otherwise desirable in connection with, the consolidation of the Social Welfare Acts. PART 3 Amendments to the Pensions Act 1990 Definitions (Part 3). 27.—In this Part— “Act of 1996” means the Pensions (Amendment) Act 1996 ; “Act of 2002” means the Pensions (Amendment) Act 2002 ; “Principal Act” means the Pensions Act 1990 . Amendment of section 2 of Principal Act. 28.—Section 2 of the Principal Act is amended— (a) by inserting the following after the definition of “defined contribution scheme”: “ ‘Directive’ means Directive 2003/41/EC of the European Parliament and of the Council2 ;”, (b) in the definition of “employer” (inserted by section 6 of the Act of 2002), by inserting “and subject to section 154” after “Part VII”, (c) in the definition of “member” (as amended by section 53 of the Social Welfare Act 1992 ), by substituting “sections 62 and 154” for “section 62”, (d) by substituting the following for the definition of “occupational pension scheme” (as amended by section 42 of the Social Welfare Act 1993 ): “ ‘occupational pension scheme’, means any scheme or arrangement other than an overseas pension scheme within the meaning of section 770 (1) of the Taxes Consolidation Act 1997 — (a) which is comprised in one or more instruments or agreements, and (b) subject to section 154, which provides or is capable of providing in relation to employees in any description of employment within the State, benefits, and (c) (i) which has been approved of by the Revenue Commissioners for the purpose of Chapter 1 of Part 30 of the Taxes Consolidation Act 1997 , or (ii) the application for approval of which under Chapter 1 of Part 30 of the Taxes Consolidation Act 1997 is being considered, or (iii) which is a statutory scheme to which section 776 of the Taxes Consolidation Act 1997 applies, or (iv) which is a scheme to which section 790B of the Taxes Consolidation Act 1997 applies, or (v) which is a scheme, other than a scheme specified in subparagraph (i), (ii) or (iii), the benefits of which are paid in whole or in part out of moneys provided from the Central Fund or moneys provided by the Oireachtas, or (vi) which has been approved by the Revenue Commissioners for the purpose of one or more of the following— (I) section 32 of the Finance Act 1921 , or (II) section 34 of the Finance Act 1958 , or (III) section 222 or 229 of the Income Tax Act 1967 ;”, (e) by inserting the following after the definition of “sectionalised scheme” (inserted by section 6 of the Act of 2002): “ ‘small scheme’ means a scheme with less than 100 members who are entitled to but are not receiving an immediate retirement benefit under the scheme;”, and (f) by inserting the following after subsection (3): “(4) A word or expression that is used in this Act and is also used in the Directive has, unless the contrary intention appears, the same meaning in this Act as it has in the Directive.”. Amendment of section 7A of Principal Act. 29.—The Principal Act is amended by substituting the following for section 7A (inserted by section 12 of the Act of 2002): “Professional guidance of the Society of Actuaries in Ireland. 7A.—So long as any professional guidance issued by the Society of Actuaries in Ireland for any purpose of this Act is for the time being specified by regulations made under this section, any such professional guidance so specified shall not be altered by the Society without the prior consent of the Minister.”. Amendment of section 18 of Principal Act. 30.—Section 18 of the Principal Act (as amended by section 14 of the Act of 2002) is amended— (a) in subsection (5)— (i) in paragraph (b)— (I) by inserting “or fails” after “refuses”, and (II) by inserting “or to the Board” after “to such person”, and (ii) in paragraph (c)— (I) by inserting “or fails” after “refuses”, and (II) by inserting “or by the Board” after “authorised person”, and (b) in subsection (6), by inserting “administrators,” after “actuaries,”. Funding standard. 31.—The Principal Act is amended— (a) in section 41 (as amended by section 27 of the Act of 2002), by substituting the following for subsection (2): “(2) Notwithstanding subsection (1)— (a) this Part shall apply to a defined contribution scheme which is paying benefits to members where those benefits are not secured under a policy or policies of assurance, (b) subsections (1) and (2) of section 48 shall apply to any scheme other than a defined contribution scheme, and (c) subsections (3) and (4) of section 48 shall apply to every scheme.”, (b) in section 43— (i) in subsection (1) (as amended by section 29 of the Act of 2002): (I) by substituting “and, subject to subsection (1A), a subsequent” for “and a subsequent”, (II) in paragraph (b), by inserting “and” after “the scheme,”, and (III) by inserting the following after paragraph (b): “(c) in the case of a scheme to which this Part applies by virtue of the amendment effected by section 32 (a) of the Social Welfare and Pensions Act 2005, not later than 1 January 2007.”, and (ii) by inserting the following after subsection (1): “(1A) Where, in accordance with subsection (1), an actuarial funding certificate, having an effective date after 22 September 2005, has been prepared, any subsequent actuarial funding certificate shall have an effective date not later than 3 years after the effective date of the immediately preceding certificate.”, (c) in section 49— (i) by inserting the following after subsection (2): “(2A) Regulations under this section may require the actuary, in certifying a funding proposal under subsection (2) or the failure of the scheme to satisfy the funding standard in accordance with subsection (3), to comply with any applicable professional guidance issued by the Society of Actuaries in Ireland and specified in the regulations or with any other applicable guidance issued by any other person (including the Minister) and specified in the regulations.”, and (ii) by substituting the following for subsection (3) (as amended by section 24 of the Social Welfare (Miscellaneous Provisions) Act 2003 ): “(3) Subject to Regulations under this section, the Board, on application to it in that behalf by the trustees of a scheme, may, in relation to the scheme, in the circumstances and on the terms that it considers appropriate, for the purposes of subsection (2)(a), specify a date later than the effective date of the next actuarial funding certificate where the actuary concerned certifies that the failure of the scheme to satisfy the funding standard relates wholly or mainly to either or both of the following— (a) the assets of the scheme being less than expected where— (i) this is due to the performance of relevant markets in relation to investments made with the resources of the scheme and that the performance of those markets in relation to those investments is not inconsistent with the performance generally of relevant markets for investment in the same period, and (ii) having regard to the performance generally of relevant markets for investment, the Board considers that specifying a later date is necessary or appropriate and not contrary to the interests of the members of the scheme, or (b) the liabilities of the scheme being greater than expected where— (i) this is due to such factors and circumstances as shall be prescribed, and (ii) the Board considers that specifying a later date is necessary or appropriate and not contrary to the interests of members of the scheme. (3A) The Board, on application to it in that behalf by the trustees of a scheme, may, in relation to the scheme, in the circumstances and on the terms that it considers appropriate, modify the requirements of paragraphs (b), (c) or (d) of subsection (2) where— (a) administrative difficulties have arisen from circumstances outside the control of the trustees of the scheme or schemes, (b) the modification does not materially alter those paragraphs, and (c) the Board considers the modification necessary or appropriate and that it is not contrary to the interests of the members of the scheme.”, (d) in section 56, by inserting the following after subsection (2): “(2A) The trustees of a defined contribution scheme shall cause the liabilities of the scheme to be valued in such manner and at such times as may be prescribed.”, and (e) by inserting the following after section 59F (inserted by section 43 of the Act of 2002): “Trustee consent for early retirement. 59G.—In the case of a defined benefit scheme the rules of which include an early retirement rule, notwithstanding the terms of that rule, if the actuary advises the trustees that he is reasonably satisfied that, if the actuary were to prepare an actuarial funding certificate under section 42 having an effective date of the day on which any member's immediate retirement benefit by virtue of that early retirement rule is expected to commence, the actuary would not certify that the scheme satisfies the funding standard provided for in section 44, the member's right to the immediate retirement benefit by virtue of that early retirement rule is subject to the consent of the trustees of the scheme.”. Small scheme exemptions. 32.—The Principal Act is amended— (a) in section 41 (as amended by section 27 of the Act of 2002), in subsection (1)(b) and (c), by substituting “a small scheme” for “a scheme” in each place where it occurs, (b) in section 55 (as amended by section 37 of the Act of 2002), in subsection (2)(b) and (c), by substituting “small scheme” for “scheme” in each place where it occurs, (c) in section 56 (as amended by section 38 of the Act of 2002), in subsection (6)(a)(iii) and (iv), by substituting “a small scheme” for “a scheme” in each place where it occurs, and (d) in section 57 (as amended by section 40 of the Act of 2002) by substituting “being modifications the making of which are compatible with the Directive and that, in the opinion of the Minister, are reasonable” for “being modifications that, in the opinion of the Minister are reasonable”. Amendment of section 59 of Principal Act. 33.—Section 59 of the Principal Act (amended by section 42 of the Act of 2002) is amended— (a) by substituting the following for paragraph (b) of subsection (1): “(b) to provide for the proper investment of the resources of the scheme in accordance with regulations and, subject to those regulations and subsection (2), in accordance with the rules of the scheme;”, and (b) by inserting the following after subsection (1): “(1A) The regulations referred to in subsection (1)(b) shall prescribe rules which shall be adhered to by the trustees of a scheme in providing for the proper investment of the resources of the scheme, in particular, in accordance with paragraph (1) of Article 18 of the Directive. (1B) Trustees of a scheme, other than a small scheme, shall, subject to subsection (1C)— (a) prepare and maintain a written statement of the investment policy principles applied to the resources of the scheme, (b) review the statement at least every 3 years, and (c) revise the statement at any time following any change in investment policy which is inconsistent with the statement. (1C) The statement referred in subsection (1B) shall include the prescribed matters and shall be prepared and maintained in the form and manner that may be prescribed.”. Qualifications of trustees. 34.—The Principal Act is amended— (a) in section 26, in subsections (1) and (6), by inserting “,59A” after “58” in each place where it occurs, (b) by re-numbering section 59A (inserted by section 23 of the Act of 1996) as section 59AA, (c) by inserting the following after section 59: “Qualifications of trustees. 59A.—(1) A person shall not act as a trustee of a scheme where the person— (a) is an undischarged bankrupt, or (b) has made a composition or arrangement with his creditors and has not discharged his obligations under that composition or arrangement, or (c) has been convicted of an offence involving fraud or dishonesty, or (d) is a company and any director of the company is prohibited under this section from being a trustee of the scheme, or (e) is a person in respect of whom a declaration under section 150 of the Companies Act 1990 has been made. (2) Regulations shall— (a) provide that trustees of a scheme shall possess, or employ or enter into arrangements with advisers who possess, the qualifications and experience specified in those regulations, and (b) specify the circumstances in which trustees will be regarded as possessing the specified qualifications and experience referred to in paragraph (a). (3) Any question as to whether a trustee or a person proposing to act as trustee satisfies the requirements of this section shall be determined by the Board— (a) on its own initiative for the purpose of carrying out its supervisory functions under this Act, or (b) at the request in writing of the trustee or person to whom the question relates. (4) For the purpose of making a determination under subsection (3), the Board may by giving notice in writing in that behalf require any trustee of a scheme or any other person to submit to it the information that may be prescribed in the form and manner and within the time that may be prescribed. (5) The Board shall notify in writing the trustee or person to whom the question relates of its determination and of its reasons for the determination. (6) No claim shall lie against the Board arising directly or indirectly from any determination of the Board under this section. (7) Subject to subsection (9), a person to whom a determination under subsection (3) relates may appeal to the High Court from the determination on a point of law within 21 days after the date of the notification of the determination to the person under subsection (5). (8) In the case of a person who is a trustee of a scheme, a determination by the Board under subsection (3) that the person does not satisfy the requirements of this section shall have the effect of removing that person as trustee but without prejudice to the validity of any acts done by the trustee before removal under this section. (9) (a) A trustee in respect of whom a determination is made under subsection (3) that the trustee does not satisfy the requirements of this section may, within 21 days after the date of the notification under subsection (5) (or such longer period as the High 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 High Court against the making of the determination to which the notification relates. (b) On an appeal under this subsection the High Court may make such order confirming, annulling or varying the determination concerned and such order as to costs as it thinks fit. (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) A determination under this section shall not come into operation— (i) during the period of 21 days after the date of the notification under subsection (5), or (ii) if an appeal against the determination is brought during the period referred to in subparagraph (i), before the final determination of the appeal or any appeal from such determination or the withdrawal of either such appeal. (10) In the case of a person who is a trustee of a scheme, a determination by the Board under subsection (3) shall not operate as a discharge of any liabilities of that person.”, (d) in section 62(1) (inserted by section 15 of the Social Welfare (No. 2) Act 1993 ), by inserting “, subject to section 59A,” after “The Minister shall”, and (e) in section 63B (inserted by section 27 of the Act of 1996) by inserting “prohibited from being a trustee of a scheme under section 59A or” after “while”. Amendment of section 90 of Principal Act. 35.—Section 90 (inserted by section 39 of the Act of 1996) of the Principal Act is amended by inserting the following after subsection (3): “(4) (a) If, on application to it by the Board, the Court is satisfied— (i) that the Board has received a request from the competent authority of another Member State (within the meaning of section 148) for assistance in prohibiting the free disposal of assets of an institution for occupational retirement provision registered or authorised in that Member State and which are held by a custodian or depositary in the State, and (ii) that the request referred to in subparagraph (i) is appropriate and necessary to prevent or remedy any irregularities prejudicial to the interests of members and beneficiaries, the Court may grant an injunction restraining any person from disposing of or otherwise dealing with the assets to which the application refers. (b) If the Court grants an injunction under paragraph (a), it may by order make provision for such ancillary and consequential matters as it considers necessary or expedient to enable the competent authority that made the request to perform any of its functions in relation to the assets to which the injunction applies.”. Amendment to Part VI of Principal Act. 36.—Part VI of the Principal Act is amended by the insertion after section 61A (inserted by section 25 of the Act of 1996) of the following section: “Restriction on borrowing. 61B.—(1) Notwithstanding anything in the rules of the scheme and subject to regulations under subsection (2), trustees of a scheme may neither borrow money nor act as a guarantor on behalf of a third party. (2) Subject to the Directive, regulations may provide that in the circumstances and subject to the conditions and restrictions that may be prescribed, trustees of a scheme may borrow money.”. Cross-border schemes. 37.—The Principal Act is amended by inserting the following after Part XI (inserted by section 5 of the Act of 2002)— “PART XII Cross-border Schemes Interpretation (Part XII). 148.—(1) In this Part— ‘Court’ means the High Court; ‘EEA Agreement’ means the Agreement on the European Economic Area signed at Oporto on 2 May 1992, as adjusted by the Protocol signed at Brussels on 17 March 1993; ‘undertaking’, in relation to a scheme, means a sponsoring undertaking located in another Member State which makes or proposes to make contributions to the scheme; ‘relevant statutory requirements’ means the statutory provisions relevant to the field of schemes, that may be prescribed; ‘social and labour law’, in relation to a Member State, means the social and labour law (within the meaning of Article 20 of the Directive) of that State relevant to occupational pension schemes (within the meaning of that article). (2) In this Part Member State shall be read as including reference to those States which are Contracting Parties to the EEA Agreement. Authorisation to operate cross-border schemes. 149.—(1) The trustees of a scheme shall not accept any contributions to a scheme from an undertaking unless— (a) the trustees are authorised by the Board under this section, and (b) approval has been granted or deemed to have been granted under section 151 in relation to the undertaking concerned. (2) An application for authorisation under this section shall— (a) be in writing and be in the form that may be prescribed, and (b) contain the information that may be prescribed and different information may be prescribed for different schemes or categories of schemes. (3) The trustees of a small scheme who wish to apply for authorisation under this section shall, notwithstanding that it is a small scheme and in addition to the other requirements of subsection (2), comply with the provisions of this Act that are prescribed from time to time for the purposes of this section. (4) The conditions of authorisation are that— (a) the trustees and the scheme comply with the provisions of this Act applicable to the trustees and the scheme and, in the case of a small scheme, comply with subsection (3), (b) in the case of a scheme to which section 44 applies, the scheme satisfies the funding standard provided for in section 44, and (c) the trustees and the scheme comply with any other conditions that may be prescribed. (5) The Board shall, where it is satisfied that the scheme satisfies all the conditions for authorisation under subsection (4), grant the authorisation. (6) An authorisation under this section shall be in writing. Revocation of authorisation. 150.—(1) The Board may revoke an authorisation under section 149— (a) on being satisfied that the conditions of authorisation have not been complied with, or (b) where the trustees of the scheme make a written request to the Board for revocation of the authorisation including the reasons for that request. (2) Before revoking an authorisation under this section the Board shall— (a) notify the trustees of the scheme in writing of its intention to revoke the authorisation and of the reasons for the revocation, (b) notify the trustees in writing that the trustees or a person acting on their behalf may make representations to the Board in relation to the intended revocation within 14 days after the date of issue of the notification, and (c) consider any representations made under paragraph (b) before deciding whether or not to proceed with the revocation. (3) Where the Board revokes an authorisation under this section, it shall notify in writing the trustees of the scheme and the competent authorities of any relevant host Member State of the revocation. (4) Where the trustees of the scheme receive notification of revocation under subsection (3), they shall immediately notify in writing any undertaking from whom they accept contributions to the scheme and shall cease to accept any further contributions from those undertakings from the date of receipt of the notification. (5) The Board shall publish or cause to have published notice of revocation of an authorisation in Iris Oifigiúil and in at least one daily newspaper circulating in the State within 21 days after the date of the notification of the revocation under subsection (3). (6) Where the Board revokes an authorisation under this section, the trustees may, within 21 days after the date of the notification of the revocation under subsection (3), appeal to the Court against the decision of the Board to revoke. (7) On the hearing of an appeal, the Court may m …