Companies Act 2014
950. (1) The Minister shall, with the consent of the Minister for Public Expenditure and Reform, if he or she considers it appropriate, make and carry out a scheme or schemes for granting superannuation benefits to or in respect of one or more of the following:
(a) the Director;
(b) the Acting Director;
(c) any officer of the Director.
(2) Each superannuation scheme shall fix the terms and conditions of retirement for all persons to or in respect of whom superannuation benefits are payable under the scheme, and different terms and conditions may be fixed in respect of different classes of persons.
(3) A superannuation scheme may be amended or revoked by a subsequent scheme made under this section with the consent of the Minister for Public Expenditure and Reform.
(4) The Minister shall not grant, or enter into any arrangement for the provision of, any superannuation benefit to or in respect of a person referred to in subsection (1) except—
(a) in accordance with a superannuation scheme made under this section, or
(b) with the consent of the Minister for Public Expenditure and Reform.
(5) In the case of a dispute as to the claim of any person to, or the amount of, any superannuation benefit payable under a superannuation scheme made under this section—
(a) the dispute shall be submitted to the Minister,
(b) the Minister shall refer the dispute to the Minister for Public Expenditure and Reform for his or her determination of it, and
(c) the decision of the Minister for Public Expenditure and Reform shall be final.
(6) Every superannuation scheme made by the Minister under this section shall be laid before each House of the Oireachtas as soon as may be after it is made and, if a resolution annulling the scheme is passed by either such House within the next 21 days on which that House has sat after the scheme is laid before it, the scheme shall be annulled accordingly but without prejudice to the validity of anything previously done thereunder.