26.—(1) Subject to subsection (7), the Minister may, with the consent of the Minster for Finance, make a scheme or schemes for—

(a) the granting of superannuation benefits to or in respect of a Commissioner ceasing to hold office, or

(b) the making of contributions to a pension scheme approved of by the Minister with the consent of the Minister for Finance which has been entered into by a Commissioner.

(2) The Minister may, with the consent of the Minister for Finance, make a scheme amending or revoking a scheme under subsection (1), including a scheme amended under this subsection.

(3) If any dispute arises as to the claim of a Commissioner to, or the amount of, any superannuation benefit payable in pursuance of a scheme under subsection (1), such dispute shall be submitted to the Minister who shall refer it to the Minister for Finance for determination by him or her.

(4) A scheme under subsection (1) shall be carried out by the Minister in accordance with its terms.

(5) No superannuation benefit shall be granted by the Minister to or in respect of any Commissioner ceasing to hold office otherwise than—

(a) in accordance with a scheme under subsection (1), or

(b) as may be approved of by the Minister with the consent of the Minister for Finance under subsection (1).

(6) (a) A scheme under subsection (1) shall be laid before each House of the Oireachtas by the Minister as soon as may be after it is made.

(b) Either House of the Oireachtas may, by resolution passed within 21 sitting days after the day on which the scheme was laid before it in accordance with paragraph (a), annul the scheme.

(c) The annulment of scheme under subsection (1) takes effect immediately on the passing of the resolution concerned but does not affect anything that was done under the scheme before the passing of the resolution.

(7) Subsection (1) does not apply to the Commissioner deemed appointed under section 15(5)(a).

F68[(8) In the case of the Commissioner deemed appointed under section 15(15)(a), she may, on ceasing to hold office, receive such superannuation benefits as may be determined by the Minister, with the consent of the Minister for Finance, up to but not exceeding those that would have been payable to her under the Superannuation Acts 1834 to 1963 and the Superannuation and Pensions Act 1976 had such cessation been from an established position in the civil service to which those Acts apply.]