S.I. No. 345/1980 - National Board For Science and Technology Widows' and Children's Contributory Pension Scheme 1980.


S.I. No. 345 of 1980.

NATIONAL BOARD FOR SCIENCE AND TECHNOLOGY WIDOWS' AND CHILDREN'S CONTRIBUTORY PENSION SCHEME 1980.

I, CHARLES J HAUGHEY, in exercise of the powers given to me by Section 28 (1) of the National Board for Science and Technology Act 1977 and with the concurrence of the Minister for the Public Service hereby approve of the National Board for Science and Technology Widows' and Children's Contributory Pension Scheme.

1 Short Title

1. This Scheme may be cited as the National Board for Science and Technology Widows' and Children's Contributory Pension Scheme.

2 Commencement

2. This Scheme shall be deemed to have come into force on the 5th April 1978.

3 Interpretation

3. (1) In this Scheme:—

"Board" means the National Board for Science and Technology;

"adoption order" means an adoption order made under the Adoption Act, 1952 (No. 25 of 1952);

"child" subject to paragraph 2(b) of this Article means a legitimate child or stepchild of the deceased or a person lawfully adopted by the deceased, who is,

( a ) a person under sixteen years of age, or

( b ) a person under the age of twenty-one years of age and is receiving full-time instruction at any university, college, school or other educational establishment, or

( c ) a person under the age of twenty-one years of age and is undergoing full-time instruction or training by any person (in this Scheme referred to as "employer") for any vocation, profession or trade, being instruction or training approved of by the Board for the purposes of this Scheme, or

( d ) a person who is permanently incapacitated by reason of mental or physical infirmity from maintaining himself and who when his permanent incapacity first occurred was a person described in any of the foregoing paragraphs of this definition;

"Children's pension" has the meaning assigned to it by Article 5;

"contributing member" means a member who is serving as a pensionable employee of the Board;

"death gratuity", except in the expression "preserved death gratuity", means a gratuity payable on death by virtue of paragraph 11 of the Main Scheme;

"the deceased" has the meaning assigned to it by Article 5;

" the deceased's pension" means:—

( a ) in case, otherwise than on retirement on a medical certificate, he is awarded a pension, the amount of such pension,

( b ) in case, on retirement on a medical certificate he is awarded a pension, the pension which would be granted to him if it fell to be calculated by reference to:—

(i) his pensionable remuneration at the date of retirement,

and

(ii) the reckonable service which he would have had if he had served to the age of sixty-five years of age,

( c ) in case a preserved pension was in payment to the deceased, the amount of such pension,

( d ) in case, having resigned with entitlement to a preserved pension the deceased dies before age 60 or before making application for the preserved pension, an amount equal to /images/si345y80p0003.gif where D is the number of years of his reckonable service at date of resignation, subject to a maximum of 40 years, and E is his pensionable remuneration at date of resignation as increased by reference to pensions increases granted under paragraph 9.3 of the Main Scheme during the period between his resignation and death,

( e ) in case he dies while serving as a pensionable employee, the pension for which he would be eligible if paragrpah (b) of this definition applied to him;

"employer" has the meaning assigned to it by this Article;

"Minister" means the Taoiseach;

"former member" means a person who, being then married, retired from his position as a pensionable employee and was awarded a pension and lump sum, or preserved pension and lump sum;

"lump sum", except in the expression "preserved lump sum", means a gratuity under paragraph 10 of the Main Scheme;

"the Main Scheme" means the National Board for Science and Technology Staff Superannuation Scheme, 1980;

"medical certificate" means, in relation to the retirement of any person, a medical certificate having regard to which the Board is satisfied that the person to whom the certificate relates is incapable from infirmity of mind or body of discharging the duties of his office and that that infirmity is likely to be permanent;

"member" means a person who, pursuant to Article 4, is a member of this Scheme;

"pension", except in the expression "preserved pension", means a pension under paragraph 9 of the Main Scheme;

"periodic contributions" has the meaning assigned to it by Article 10 (3);

"preserved death gratuity" means a gratuity payable on death by virtue of paragraph 12 of the Main Scheme

"preserved lump sum" and "preserved pension" mean respectively a lump sum and a pension payable by virtue of paragraph 12 of the Main Scheme;

"pensionable service" means service which is reckonable under paragraphs 8.1 of the Main Scheme;

"salary" has the meaning assigned to it by sub-paragraph 5.1 of the Main Scheme;

"retiring salary" means in the case of

( a ) a member who has had the same scale of salary and has been in the same grade for the last three years of his pensionable service;

or

( b ) a member who is under 62 years of age who dies in service

or

( c ) a member who retires or is retired on ill health before 60 years of age,

the actual salary of the member at the date of retirement or death.

In any other case "retiring salary" means the average salary which shall be taken as the total calculated by multiplying by 1/1095 the annual rate of salary appropriate on the last day of pensionable service for each grade in which the member served during the last three years of pensionable service, and multiplying the result by the number of days of his employment in each grade during these years subject to the retiring salary so taken not exceeding the annual basic rate of remuneration payable at the time of retirement or death.

"Pensionable allowances" has the meaning assigned to it by sub-paragraph 5.2 of the Main Scheme;

"Pensionable remuneration" has the meaning assigned to it by paragraph 6 of the Main Scheme;

"Widow's pension" has the meaning assigned to it by Article 5.

(2) ( a ) Where in relation to a person referred to in paragraph (b) or (c) of the definition of "child" in paragraph (1) of this article, a break occurs in his full-time instruction or training, then unless the Board otherwise directs, he shall, for the duration of such break, be regarded as having ceased to be a child for the purposes of this Scheme.

( b ) The following shall not be regarded as a child within the meaning of this Scheme, namely:

(i) a person who was not wholly or mainly dependent on a member immediately prior to the member's death,

(ii) a person who is married or is cohabiting with another as man and wife, or

(iii) a person referred to in paragraph (c) of the said definition of "child" to, or in respect of whom, emoluments in respect of such instruction or training are payable by, or on behalf of, the employer and which are of such an amount as makes the person self-supporting,

provided that if there are compassionate grounds for so doing, the Board may as regards a person who apart from this sub-paragraph would be such a child direct that notwithstanding this sub-paragraph the person shall, with effect from such date as is specified in the direction, be regarded as being such a child and in case the Board makes a direction under this sub-paragraph then for so long as the direction is in force this Scheme shall, as regards the person to whom the direction relates, be construed and have effect in accordance with the direction.

(3) ( a ) Any reference in this Scheme to an adopted child of a member shall be construed as a reference to a child adopted by him (whether alone or jointly with any other person) either in pursuance of an adoption order or in accordance with the law of a country or territory other than the State and recognised by the law of the State as valid, and references to lawfully adopted or to a person by whom another person has been adopted shall be construed accordingly.

( b ) Where a married member applies, before the termination of his contributing membership, for an adoption order in respect of a child and dies before the adoption procedure is completed and the child is subsequently adopted by the member's widow, the child shall, from the date on which the member has custody of him, be deemed, for the purposes of this Scheme, to be the member's duly adopted child.

4 Members

4. (1) All male members of the Main Scheme shall be members of this Scheme.

5 Power to grant Widows' and Children's pensions

5. Subject to the provisions of this Scheme, the Board may, on the death of a contributing or former member or a person who had a wife who died while he was a contributing member (in this Scheme referred to as "the deceased") to or in respect of whom a pension or death gratuity, or preserved pension or preserved death gratuity, has been, or is, awarded, grant in respect of his service—

( a ) where he leaves a widow, a pension to that widow (hereafter in this Scheme referred to as a "Widow's pension"), and

( b ) where he had a wife at any time after this Scheme first applied to him (whether or not a widow's pension, is, or can be, granted), a pension for the children of the marriage, and in the circumstances specified in this Scheme, for other children of his (in this Scheme referred to as a "children's pension");

provided that any marriage of the deceased which takes place after he has ceased to be a contributing member shall not be taken into account for the purposes of this Scheme, and accordingly any reference to a marriage, a wife, the widow or the children of the deceased shall be construed in accordance with the foregoing.

6 Widows' Pensions

6. (1) A widow's pension shall not be granted or paid under this Scheme—

( a ) if the widow was at the time of the death of the member cohabiting with a man other than the deceased as man and wife, or

( b ) in respect of any time after the said death when the widow is remarried or is so cohabiting with any man.

(2) Notwithstanding paragraph (1) of this Article, where,

( a ) a pension under this Scheme is not granted or ceases under the said paragraph (1), and at a subsequent date to the date of the marriage or cohabitation by reason of which the pension was withheld or ceased the Board is satisfied that the marriage or cohabitation has come to an end, or that there are compassionate grounds for the payment of pension, it may, if it thinks fit, grant or regrant, as may be appropriate, the pension as from,

(i) in case the marriage or cohabitation has come to an end, the date on which the marriage or cohabitation ended,

(ii) in any other case, a date not earlier than the date on which the relevant application is received by the Board;

provided that this paragraph shall not apply in any case where the widow is entitled to benefit under this Scheme by virtue of the fact that her husband of the second marriage was a member of this Scheme.

(3) Subject to paragraph (1) of this Article, a widow's pension may be paid for the whole of the period beginning on the death of the deceased and ending with the death of the widow.

(4) The rate of a widow's pension shall be one-half of the rate of the deceased's pension.

(5) Notwithstanding paragraph (4) of this Article, where on the death of a contributing or former member, other than a former member who qualifies for a preserved pension, a widow's pension becomes payable to his widow, the rate of that pension may, in respect of the first month after his death, be increased to,

( a ) in case he dies while a contributing member, one-twelfth of the rate of his pensionable remuneration,

( b ) in case he dies after being granted a pension and the rate of pension payable to him on the date of his death is greater than the rate of widow's pension otherwise payable under this Scheme, one-twelfth of the said rate of pension,

provided that the rate as so increased shall be reduced by the rate of any children's pensions payable under this Scheme.

7 Children's Pensions; Beneficiaries

7. (1) A pension may not be granted under this Scheme for a child

( a ) if the deceased remained unmarried during the period commencing on the 5 April 1978 or, if later, the date on which this Scheme first applied to him, and ending on the date on which he ceased to be a contributing member, or

( b ) if the child was conceived after the deceased ceased to be a contributing member, or

( c ) because he is the adopted child of the deceased, if,

(i) the deceased was unmarried throughout the time this Scheme applied to him or

(ii) he was adopted by the deceased after

( a ) the date of termination of the deceased's last marriage, or

( b ) the date on which the deceased ceased to be a contributing member, whichever was the earlier.

( d ) because he is the step-child of the deceased if the deceased's marriage to the child's mother took place after the deceased's last day of pensionable service.

(2) A child shall not be eligible for a children's pension in respect of more than one member. Where there would, apart from this paragraph, be an eligibility for children's pension in respect of two or more members, the child will count as eligible in respect of one of them in the way which, in the opinion of the Board given the most favourable overall result for the child or children in question.

8 Children's Pensions; rate and mode of payment

8. (1) A children's pension under this Scheme will be paid to the relevant member's widow if the eligible children are in her care, and in case any child in respect of whom the pension is payable is not in such care, the pension will be paid either to the child or to such other person as the Board may determine. If the children are in the care of more than one person, different parts of the children's pension will be paid to those persons in such proportions as the Board may determine. In all cases, the pension is to be applied for the benefit of the children for whom it is granted.

(2) A children's pension may only be paid in relation to a period subsequent to the death of the deceased.

(3) The rate of children's pension under this Scheme shall be—

( a ) Where the deceased leaves no widow or, if he leaves a widow and the widow dies, after her death,

(i) where there is only one child, four-twelfths of the deceased's pension

(ii) where there are two or more children, a rate in respect of each child equivalent to F/G where F is six-twelfths of the deceased's pension and G is the number of children,

( b ) subject to paragraph (4) of this Article, where the deceased leaves a widow,

(i) where there are not more than three children, two-twelfths of the deceased's pension for the first child plus two-twelfths for each additional child up to a second additional child,

(ii) where there are more than three children, a rate in respect of each child equivalent to X/Y where X is six-twelfths of the deceased's pension and Y is the number of children.

(4) ( a ) Where the children of the deceased are at the time of, or at any time after, his death in the care of some person other than his widow, the Board may, if it thinks fit, direct that for so long as they are in such care, paragraph (3) (a) of this Article shall apply notwithstanding that the widow is still alive, and in case the Board so directs this Article shall be construed and shall have effect in accordance with the direction.

( b ) Where some but not all of the children of the deceased are at the time of, or at any time after, his death in the care of a person other than his widow, the rate of that portion of the children's pension which is payable in respect of the children who are in the care of that person may be calculated by reference to the rates specified in paragraph (3) (a) of this Article; provided that the amount of children's pension payable in respect of a deceased shall not exceed one-half of the rate of the deceased's pension.

(5) Notwithstanding the foregoing provisions of this Article, where the deceased leaves a widow and no widow's pension is granted to her under this Scheme, or, if one is so granted to her and it ceases to be paid before her death, no children's pension shall be payable under this Scheme as respects any period comprised within the life-time of the widow or within the time in respect of which no widow's pension is payable, as may be appropriate, unless the Board in its absolute discretion directs that such a pension shall be so payable, and in case the Board gives a direction under this paragraph it may, if it thinks fit, further direct that paragraph (4) of this Article shall apply as respects any such period.

9 Payment of pension

9. Pensions payable under this Scheme shall be paid monthly in arrears except that, where paragraph (5) of Article 6 applies in respect of a deceased member, the Board may decide that the amount of pension in respect of the month in question may be paid before the expiry of that month.

10 Periodic Contributions

10. (1) Contributions shall be payable by a member as follows:

( a ) the rate of the contribution shall be one and one half per cent of the amount of the salary from time to time payable to him (or where he is in receipt of reduced salary because of absence from employment, of the amount of the salary that would be payable to him if he were not so absent),

( b ) the contribution shall be paid in respect of his pay during the period commencing on the 5 April 1978 or the date on which he becomes a member, whichever is the later, and ending when he ceases to be a contributing member, and at such times and in such manner as the Board may determine.

(2) No contributions shall be payable under this Scheme by a member for any period which does not constitute pensionable service.

(3) Contributions payable under this Article are in this Scheme referred to as "periodic contributions".

11 Refund of Contributions

11. (1) If a member,

( a ) ceases to be a contributing member and was unmarried at all times during his membership of this Scheme, or,

( b ) being then married ceases to be a contributing member other than on death or on so ceasing is not eligible for the grant of a pension and lump-sum, or preserved pension and preserved lump-sum,

then if his reckonable service cannot be transferred for pension purposes to another organisation or service, the whole of his periodic contributions shall be returned to him or to his legal personal representative.

(2) In any case other than a case mentioned in sub-paragraph (a) or (b) of paragraph (1) of this Article, a member on ceasing to be a contributing member may have returned to him, or if his membership ceases due to death, to his legal personal representative, such of those contributions if any, beginning with his initial contribution and working forward, or, in the case of a member covered by sub-paragraph (b) of this paragraph, his final contribution and working back, as is necessary to secure that the period in respect of which such contributions are paid by him without being returned—

( a ) does not exceed forty years, and

( b ) if he is unmarried when he ceased to be a contributing member, does not exceed a period equal to the length of service on the date of his wife's death.

(3) Where a married member retires on a medical certificate and his wife subsequently dies before he attains the age of sixty-five years of age, contributions paid in respect of the period subsequent to the date of her death will be returned to him.

(4) Where any contributions are returned under this Article they shall be returned without interest.

(5) Where periodic contributions are returned in accordance with this article to a person who subsequently becomes a member of this Scheme and opts to avail of the provisions of subparagraph 13.3 of the Main Scheme (Which enables the reckoning of prior reckonable service on repayment, with interest, of returned contributions) he shall refund to the Board the amount of the periodic contributions returned to him, together with compound interest on that amount at a rate equal to that specified in that paragraph with half-yearly rests from the date of payment to him.

12 Former Members becoming contributing members

12. (1) Subject to paragraph (2) of this Article, where a former member becomes a contributing member of this Scheme, any entitlement to widow's pension or children's pension under this Scheme in respect of his previous membership shall cease.

(2) Where a person, on becoming a contributing member of this Scheme, had at any time previously been a member of this Scheme and had paid periodic contributions during such period of membership, the period in respect of which he paid such periodic contributions shall be excluded in determining the number of relevant years under Article 13 (9) provided

( a ) no refund of those contributions is, or was paid,

or

( b ) Article 11 (5) applies.

(3) Where a person to whom paragraph (1) of this Article applies became a former member by retiring on pension, whether on a medical certificate, or otherwise, then the contribution payable under Article 13 (2) at the termination of his final period of contributing membership shall be reduced by the amount of the contribution paid under that Article when he became a former member, provided there was no refund of that contribution.

13 Non-periodic Contributions

13. (1) Where a member who was married throughout the period, or for a portion of the period, during which this Scheme applied to him and he ceases to be a contributing member and such cesser is due to:

( a ) death, or

( b ) retirement on pension or resignation with entitlement to a preserved pension,

then unless the number of relevant years is nil, a contribution under this Article will be payable by way of reduction in the amount of his lump sum or death gratuity or preserved lump sum or preserved death gratuity, or in such other manner as the Board may require.

(2) A contribution under this article shall be equal to

( a ) one per cent of the members retiring salary multiplied by the number of relevant years, together with

( b ) one per cent of the average annual amount of any pensionable allowances received by the member within his last three years of pensionable service, multiplied by the number of relevant years subject to the modification that the reduction referred to in paragraph (9) of this article shall not apply.

(3) Where the contribution is being deducted from a preserved lump sum or preserved death gratuity, the contribution will be calculated by reference to an amount equal to B in sub-paragraph 12.3 of the Main Scheme.

(4) Where, subsequent to the date on which a member ceases to be a contributing member, the pension payable to him or to his widow falls to be increased otherwise than in accordance with sub-paragraph 9.3 of the Main Scheme, the Board may adjust the amount of the contribution under this Article to take account of the increase.

(5) At the discretion of the Board and subject to conditions specified by it, a member may elect to pay, over a period of twelve months beginning on a date specified by the Board being a date not earlier than the date of the election, additional contributions equal in each case to the amount of the periodic contributions payable in respect of that period and in case one or more such additional contributions are made, this Article shall apply to the person by whom the contribution or contributions is or are made subject to the following modification, namely, in calculating what is the number of relevant years that number shall be reduced by one for every contribution made by the person under this paragraph.

(6) Service in excess of 40 years of pensionable service shall be left out of account for the purposes of this Article.

(7) Where a member to whom this Article applied gave service otherwise than as an employee of the Board but which is reckonable under subparagraphs 8.1.2 or 8.1.3 of the Main Scheme, any portion of that service during which he paid periodic contributions under a scheme similar to this Scheme may, provided those contributions were not refunded to him, be excluded in determining the number of relevant years under this Article.

(8) Any reduction effected under this Article in the amount of any lump-sum shall be left out of account for the purposes of sub-paragraph 11.2 of the Main Scheme, (which provides for a supplemental death gratuity in case persons die shortly after becoming eligible for a pension), and, accordingly, the question whether any and, if so, what gratuity may be granted under that paragraph shall be determined as if no such reduction as aforesaid has been or had to be made.

(9) ( a ) In this Article "the number of relevant years" means—

(i) in the case of member who, being then married, ceases to be a contributing member,

( a ) if such cesser is caused otherwise than by death or retirement on a medical certificate, the number of years (any fraction of a year being taken into account on a pro-rata basis) of pensionable service which he then had,

( b ) if such cesser is due to death or to retirement on a medical certificate, the number of years (any fraction of a year being taken into account on a pro-rata basis) of pensionable service which he would have had if he had served to age 65,

reduced in each case by the number of years (any fraction of a year being taken into account on a pro-rata basis), if any, for which periodic contributions have been paid by him and are not returnable.

(ii) in the case of a member who, being then unmarried, ceases to be a contributing member, the number of years (any fraction of a year being taken into account on a pro-rata basis) of pensionable service which he had on the date of termination of his last marriage before such cesser, reduced by the number of years (any fraction of a year being taken into account on a pro-rata basis,) if any, for which periodic contributions have been paid by him and are not returnable.

( b ) Where a member to whom this Article applies gave service with an organisation other than the Board which is reckonable under paragraph 8 of the Main Scheme, any portion of that service during which he paid periodic contributions under a scheme similar to this Scheme may, provided those contributions were not refunded to him, be excluded in determining the number of relevant years under this paragraph.

14 Marriages of those members whose early death is to be foreseen

14. Where a member marries and—

( a ) he dies within the year beginning on the date of the marriage, and

( b ) there are no children born of the marriage, and

( c ) the Board is of the opinion that his death within the year beginning with the date of the marriage was, at that date, to be foreseen by him or his wife,

for the purposes of this Scheme the marriage may be regarded by the Board as not having taken place, and in case the marriage is so regarded all necessary adjustments (including, if need be, repayment to the Board of sums paid in respect of pensions already granted under this Scheme and refunds of contributions made under this Scheme), shall be made accordingly.

15 Duty to give information and make declarations

15. (1) A member of this Scheme shall give to the Board such information as is necessary for the proper operation of this Scheme in relation to the member.

(2) The widow of a deceased member shall give to the Board such information as is necessary for the proper operation of this Scheme in relation to her or any children of that member.

(3) The legal personal representative of a deceased member shall give to the Board such information as is necessary for the proper operation of this Scheme in relation to the widow or any children of that member.

(4) A person having the care of a child of a deceased member shall give to the Board such information as is necessary for the proper operation of this Scheme in relation to that child.

(5) Payment of pension under this Scheme shall be subject to the making by the widow or, where children's pension is not payable to the widow, the person having the care of the children in question, of a declaration in such form and at such times as the Board may determine.

16 Repayment of pensions overpaid

16. If at any time a person receives payments on foot of a pension and such person is not entitled under this Scheme to such payments, or if a person receives payments on foot of a pension which exceed those which are appropriate under this Scheme, such person or, in case such a person is dead, the personal representative of such person, shall pay to the Board on demand such payments or excess payments, as may be appropriate and such payments or excess payments shall in default of payment be recoverable by the Board as a simple contract debt in any court of competent jurisdiction.

17 Pensions to be inalienable

17. Every assignment of or charge on, and every agreement to assign or charge, a pension shall be void and on the bankruptcy of any person entitled to a pension, the pension shall not pass to any trustee or other person acting on behalf of the creditors. If the pensioner becomes incapable of giving a receipt for payments due, the Board shall have discretion to make such payments in whole or in part to such persons, including the authorities of any institution having care of the pensioner, as the Board think fit, and the Board shall be discharged from all liability in respect of any sum so paid.

18 Abatement by reference to other benefits

18. (1) Where, either directly or indirectly, the Board provides, or helps to provide, or contributes towards, a financial benefit other than under

( a ) this Scheme, or

( b ) paragraph 11 of the Main Scheme

( c ) the Social Welfare Acts, or

( d ) the Social Welfare (Occupational Injuries) Act, 1966 ,

the Board shall not make an award under this Scheme unless they are authorised to do so by the Taoiseach after consultation with the Minister for the Public Service. In authorising an award in such a case the Taoiseach after consultation with the Minister for the Public Service may direct the Board to adjust the amount of an award to take such account as he considers appropriate of the financial benefit in question.

(2) Where, arising from paragraph (1) of this Article, an award is not made under this Scheme, the whole of the periodic contributions paid by the member shall be returned to his legal personal representative and Article 10 of this Scheme will not apply in his case.

(3) Where, arising from paragraph (1) of this Article, the amount of an award is adjusted the Board may return to the member's legal personal representative such proportion of the periodic contributions paid by the member as is authorised by the Taoiseach after consultation with the Minister for the Public Service and may make such adjustment in any contribution which would otherwise be due under Article 13 of this Scheme as is authorised by the Taoiseach after consultation with the Minister for the Public Service.

19 Increase in pensions

19. The Board may grant such increase in such pensions under this Scheme as may be authorised from time to time by the Taoiseach after consultation with the Minister for the Public Service.

20 Forfeiture of pension

20. A pension awarded under this Scheme shall cease to be payable if the pensioner is convicted on indictment of any offence and is sentenced to penal servitude, or to any term of imprisonment with hard labour, or exceeding twelve months, but the Board may at any time, if it thinks proper, restore the pension either in whole or in part.

21 Appeals

21. (1) If a member is aggrieved by the failure or refusal of the Board to make an award under this Scheme or by the amount of any award made, he may appeal to the Taoiseach whose decision on the dispute, to be given after consultation with the Minister for the Public Service shall be final.

(2) An appeal against a failure to make an award shall be made within eight months after the occasion in respect of which the award is claimed and any other appeal shall be made within six months after the decision to which it relates.

22 Termination or amendment of Scheme

22. The Board reserves the right to amend or terminate this Scheme at any time subject to the approval of the Taoiseach after consultation with the Minister for the Public Service.

23 Insured Fund

23. The Board may arrange for the setting up of an insured Superannuation Fund and an insured scheme to be approved by the Revenue Commissioners under Chapter 11 of Part 1 of the Finance Act, 1972 , in order to secure the benefits specified above.

GIVEN under my Official Seal, this 30th day of September, 1980.

CHARLES J. HAUGHEY,

Taoiseach.

I concur in the approval of the foregoing Scheme.

GIVEN under my Official Seal this 30th day of September, 1980.

GENE FITZGERALD,

Minister for Labour and Minister for the Public Service.