Hope this makes sense
The Occupational Pension Schemes and Personal Retirement Savings Accounts (Overseas Transfer Payments) Regulations 2003 (S.I. 716 of 2003) contain the requirements that must be adhered to prior to an overseas transfer being effected under section 34(2) or 124(2) of the Pensions Acts. The following is a summary of those requirements:
1. The trustees or PRSA provider are required to obtain written confirmation from the trustees, custodians, managers or administrators of the overseas arrangement, to which the transfer is to be made, to the effect that the overseas arrangement provides "relevant benefits" within the meaning of section 770 (1) of the Taxes Consolidation Act, 1997 (see below), and
2. The trustees or PRSA provider must be satisfied that the overseas arrangement is approved by an appropriate regulatory authority for the country concerned, and
3. The trustees or PRSA provider of the Irish arrangement must obtain from the member of the arrangement or the PRSA contributor wishing to make the transfer such information as may be approved by the Pensions Board.
While the Pensions Board has not to date approved any information in respect of paragraph 3 above, this does not deprive the Regulations of their effect.
"relevant benefits" means any pension, lump sum, gratuity or other like benefit—
(a) given or to be given on retirement or on death or in anticipation of retirement or, in connection with past service, after retirement or death, or
(b) to be given on or in anticipation of or in connection with any change in the nature of the service of the employee in question,
but does not include any benefit which is to be afforded solely by reason of the death or disability of a person resulting from an accident arising out of or in the course of his or her office or employment and for no other reason;