Official assignee entitled to complete necessary documents to avail of lump sum payable from a former bankrupt’s pension policy

Bankruptcy – section 61(6) of the Bankruptcy Act 1988 – revenue commissioners – official assignee in Bankruptcy – directions from the court in relation to the former bankrupt’s estate – whether a bankruptcy payment order is required in respect of any lump sum payable from pension policies held by a former bankrupt – whether the official assignee is entitled to complete necessary documentation in relation to a policy to avail of a lump sum payment – whether the former bankrupt is obliged to fill out and complete documents as required for the official assignee to exercise the options available under the pension policy for the benefit of creditors of his bankruptcy estate – revenue providing assistance to the court in respect of the Taxes Consolidation Act 1997 – pension policy – personal retirement bond – statutory construction – vesting of property in the official assignee – section 44 and 44A of the Act – Pensions in bankruptcy – Section 85D – Bankruptcy Payment order – entitlement of the official assignee is a matter within its discretion and not a matter for the court to deal with in the absence of a comprehensive expert report – pension arrangement falls within the Act – official assignee can exercise his option and complete documentation in relation to the policy – pension provider upon receipt of legal advice decided that the request from the official assignee could not be acceded to – delineated income from money other than income – official assignee sought to exercise his option within the five year period – former bankrupt was obliged to give every reasonable assistance to the official assignee – must be adherence with Tax Consolidation Act – lump sum benefit is an amount of money other than income and vests in the official assignee – a Bankruptcy Payment Order is not required in respect of the lump sum – the annuity constitutes an asset held by the pension provider in the name of the bankrupt – receipt of income – BPO is required but was not sought within the period of bankruptcy and therefore cannot be sought now.