30. (1) Subject to subsection (2), sections 2, 2A, 3, 5 and 6 of the Act of 2010 shall, subject to any necessary modifications, apply to a person who, after the relevant date within the meaning of that Act, becomes entitled to payment of superannuation benefits under a scheme made under section 28, in the same manner as it applies to a pensioner within the meaning of that Act.

(2) Subsection (3) of section 2A (inserted by section 5(5) of the Financial Emergency Measures in the Public Interest Act 2013) of the Act of 2010 shall apply to a person who, not later than—

(a) 31 August 2014, or

(b) such other date as may be specified in accordance with section 9(1)(b)(ii) of the Financial Emergency Measures in the Public Interest Act 2013,

becomes entitled to payment of superannuation benefits under a scheme made under section 28—

(i) the aggregate of which exceeds €32,500 a year, or

(ii) the aggregate of which when added to any public service pension within the meaning of the Act of 2010 to which the person is also entitled exceeds €32,500 a year,

and, for that purpose, references in that subsection to relevant (post 29 February 2012) pensioner shall be construed as including references to such a person.

(3) In this section—

“Act of 2010” means the Financial Emergency Measures in the Public Interest Act 2010;

“superannuation benefit” does not include—

(a) any lump sum payment, or

(b) any pension, gratuity or other allowance payable on resignation, retirement or death in respect of a period of reckonable service that is not a period of reckonable service to which paragraph (b) or (c) of subsection (7) of section 28 applies.