25. (1) The superannuation terms for members of Sport Ireland are, subject to the Act of 2012, subject to the following:

(a) in the case of members of staff of Sport Ireland who are not members of the Single Public Service Pension Scheme, Sport Ireland may prepare and submit to the Minister a scheme or schemes for the granting of superannua tion benefits to or in respect of such members of the staff of Sport Ireland, including the chief executive, as it may think fit but subject to the terms of Chapter 4 of Part 2 of the Act of 2012, as applicable;

(b) Sport Ireland shall submit to the Minister every scheme made under this section;

(c) a scheme made under this section shall fix the time and conditions of retirement for all persons to, or in respect of whom, superannuation benefits are payable under the scheme concerned, and different times and conditions may be fixed in respect of different classes of persons;

(d) a scheme made under this section may be amended or revoked by a subsequent scheme prepared, submitted and approved under this section;

(e) a scheme made under this section shall, where approved by the Minister, with the consent of the Minister for Public Expenditure and Reform, be carried out by Sport Ireland in accordance with its terms;

(f) a scheme made 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;

(g) a scheme made under this section shall make provision for appeals;

(h) no superannuation benefit shall be granted by Sport Ireland nor shall any arrangements be entered into by Sport Ireland for the provision of such a benefit to or in respect of a member of the staff of Sport Ireland otherwise than in accordance with a scheme under this section, under Chapter 2 of Part 2 of the Act of 2012 or with the approval of the Minister, given with the consent of the Minister for Public Expenditure and Reform.

(2) The terms and conditions governing superannuation benefits granted under schemes made under this section to persons who transferred to Sport Ireland under section 38 shall not be less favourable than those to which they were entitled immediately before that day.

(3) Where, in the period beginning on the establishment day and ending immediately before the commencement of a scheme under this section, a superannuation benefit falls due for payment to, or in respect of, a person who was transferred to the staff of Sport Ireland under section 38 the benefit shall be calculated by Sport Ireland in accordance with such scheme, or such enactments in relation to superannuation, as applied to the person immediately before the establishment day, his or her pensionable service with Sport Ireland shall be aggregated with his or her previous pensionable service and the benefit, as so calculated, shall be paid by Sport Ireland.

(4) In this section, “Single Public Service Pension Scheme” means the scheme established under section 9 of the Act of 2012.