Criminal Assets Bureau Act, 1996
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Amendment of section 19A (anonymity) of Finance Act, 1983. |
23.—Section 19A (inserted by the Disclosure of Certain Information for Taxation and Other Purposes Act, 1996 ) of the Finance Act, 1983 , is hereby amended in subsection (3), by the substitution of the following for paragraph (a): | |
“(a) where, for the purposes of exercising or performing his or her powers or duties under the Revenue Acts in pursuance of the functions of the body, an authorised officer may, apart from this section, be required to produce or show any written authority or warrant of appointment under those Acts or otherwise to identify himself or herself, the authorised officer shall— | ||
(i) not be required to produce or show any such authority or warrant of appointment or to so identify himself or herself, for the purposes of exercising or performing his or her powers or duties under those Acts, and | ||
(ii) be accompanied by a member of the Garda Síochána who shall, on request, by a person affected identify himself or herself as a member of the Garda Síochána and shall state that he or she is accompanied by an authorised officer,”. |