22. (1) The Minister may, with the consent of the Minister for Public Expenditure and Reform, 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 Public Expenditure and Reform which has been entered into by the Commissioner.

(2) The Minister may, with the consent of the Minister for Public Expenditure and Reform, make a scheme amending or revoking a scheme made 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 made under subsection (1), such dispute shall be submitted to the Minister who shall refer it to the Minister for Public Expenditure and Reform for determination by him or her.

(4) A scheme made 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) with the consent of the Minister for Public Expenditure and Reform.

(6) A scheme made under subsection (1) 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 under that scheme prior to the resolution.

(7) In this section, “superannuation benefits” means pensions, gratuities and other allowances payable on resignation, retirement or death.