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Delivery of particulars of retirement benefits schemes, etc.
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234.—(1) It shall be the duty of a body corporate—
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(a) to deliver to the inspector within the three months beginning with the date on which the scheme comes into being, particulars of any retirement benefits scheme coming into being on or after the 6th day of January, 1967, other than a scheme operated through a fund approved by the Revenue Commissioners under section 222, or a statutory superannuation scheme, and
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(b) when required so to do by notice given by the inspector to furnish within the time limited by the notice such further particulars as he may reasonably require with regard to any retirement benefits scheme subsisting in connection with the body corporate or to the persons to whom it relates.
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(2) Where a retirement benefits scheme is for the time being approved for the purposes of this Chapter, it shall be the duty of the person having the management of the scheme, when required so to do by notice given by the inspector, to furnish within the time limited by the notice such particulars relating to the carrying out of the scheme as the inspector may reasonably require, including (in particular and without prejudice to the generality of the foregoing)—
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(a) particulars of payments made to provide benefits under the scheme,
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(b) particulars of payments made in respect of or on account of benefits under the scheme and of persons to whom such payments were made, and
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(c) particulars of contributions refunded under the scheme and of any interest paid on such contributions.
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(3) Where a body corporate deducts from the emoluments which it pays to any of its directors or employees, or pays on his behalf, any contributions of that director or employee under an approved retirement benefits scheme, particulars of the deduction or payment shall be included in the appropriate return of wages and salaries required to be furnished under section 178.
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