Finance Act, 1929
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Interpretation of Sections 25 and 26 of the Finance Act, 1926. |
30.—In order to remove doubts it is hereby declared and enacted that the power conferred by section 26 of the Finance Act, 1926 (No. 35 of 1926), on officers of customs and excise to inspect and take copies of or extracts from the documents mentioned in that section includes and always did include power to remove all or any such documents from the premises in which such documents are found, and that the power conferred by section 25 of the said Act on the Revenue Commissioners to make regulations authorising officers of customs and excise to examine and take copies of or extracts from any such document as is mentioned in paragraph (d) of sub-section (1) of that section includes and always did include power to make regulations authorising officers of customs and excise to remove any such document. |