32A. (1) The Board shall, as soon as practicable after the coming into operation of section 14 (d) of the Courts, Civil Law, Criminal Law and Superannuation (Miscellaneous Provisions) Act 2024—

(a) prepare and submit to the Minister, and

(b) with the approval of the Minister given with the consent of the Minister for Public Expenditure, National Development Plan Delivery and Reform,

make a scheme for the granting of superannuation benefits to or in respect of any person appointed to be the Secretary.

(2) A scheme made under this section shall fix the time and conditions of retirement for a person to or in respect of whom superannuation benefits are payable under the scheme.

(3) A scheme made under this section shall be carried out by the Board in accordance with its terms.

(4) No superannuation benefit shall be granted by the Board to or in respect of a person to or in respect of whom superannuation benefits are payable under a scheme made under this section nor shall any other arrangement be entered into for the provision of any superannuation benefit to such person on ceasing to hold office, otherwise than in accordance with—

(a) a scheme or schemes made under this section, or

(b) an arrangement approved by the Minister with the consent of the Minister for Public Expenditure, National Development Plan Delivery and Reform.

(5) Every scheme made under this section shall make provision for appeals.

(6) (a) Every scheme made under this section may be amended or revoked by a subsequent scheme made under this section.

(b) Paragraphs (a) and (b) of subsection (1) shall, with all necessary modifications, apply to the making of a subsequent scheme referred in paragraph (a).

(7) The Minister shall cause a scheme made under this section to be laid before each House of the Oireachtas as soon as may be after it is approved under this section 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.

(8) In this section—

"superannuation benefit" means a pension, gratuity or other allowance payable on resignation, retirement or death;

"scheme made under this section" means a scheme made by the Board in accordance with subsection (1) and includes a subsequent scheme, referred to in subsection (6), made by the Board.]