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Amendment of Act of 1994.
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15.—The Act of 1994 is hereby amended by—
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(a) the substitution of the following subsection for subsection (4) of section 55:
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“(4) No application for a warrant under this section, or for an order under section 63 of this Act as adapted by subsection (2) of this section, shall be made except in pursuance of a direction given by the Minister in response to a request received by him from the government of a country in relation to which this section applies, or a person acting on the authority of such government, and made on behalf of—
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(a) a court or tribunal exercising criminal jurisdiction in the country in question or a prosecuting authority in that country, or
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(b) any other authority in that country which appears to the Minister to be an appropriate authority for the purposes of this section,
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and any evidence seized or obtained by a member of the Garda Síochána by virtue of this section shall be furnished by him to the Minister for transmission to the government or person concerned or, if that government or person so requests, to the court, tribunal or authority for which it has been seized or obtained.”, and
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(b) the addition in Part VII of the following new section:
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“Revenue offences.
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56A. (1) For the avoidance of doubt it is hereby declared that, in relation to an offence under the law of a country or territory other than the State, references in Part VII to an offence shall be construed as including references to a revenue offence.
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(2) In this section ‘revenue offence’ means an offence in connection with taxes, duties or exchange control.”.
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