Account provider

Appointment of tax representative

Approval of

Ceasing to act

Ceasing to qualify

Qualifications

To act on behalf of account holder

Transfer of accounts to other providers

Withdrawal of approval

Application to open

Assessments for withdrawal of relief and recovery of tax

Death payments

Exemption from tax

Recoupment

Eligible persons

Exemption from income tax and capital gains tax

General requirements

Government contribution rate

Income, exemption from tax

Information to be provided

Limit on sums paid into

Maturity payments

Exemption from tax

Recoupment

Monthly return and financial claim

Records to be kept

Recoupment of tax relief wrongly given

Repair of invalid accounts

Rollover certificates

Statements for an account

Transfer of accounts to other providers