Finance Act, 1997
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Obligation to answer certain questions, detention and arrest in respect of certain tobacco products. |
92.—Chapter II of Part II of the Finance Act, 1995 , is hereby amended by the insertion of the following section after section 87: | |
“87A.—(1) An officer or a member of the Garda Síochána may require any person whom such officer or member has reasonable cause to believe to be guilty of an offence under section 10A (inserted by the Finance Act, 1994 ) of the Finance (Excise Duty on Tobacco Products) Act, 1977 , to furnish to such officer or member of the Garda Síochána— | ||
(a) his or her name, address and date of birth, | ||
(b) all such information in relation to the goods in question as may be reasonably required by such officer or member and which is in the possession or procurement of the person. | ||
(2) Any person who, when required under subsection (1) to furnish information— | ||
(a) fails or refuses to supply such information, | ||
(b) gives any such information which is false or misleading, or | ||
(c) resists, impedes or obstructs an officer or member in the exercise of any power conferred on such officer or member by this section, | ||
shall be guilty of an offence and shall be liable on summary conviction to a penalty, under the law relating to excise, of £1,000. | ||
(3) (a) Where an officer has reasonable grounds to believe that a person is or has been committing an offence under section 10A (inserted by the Finance Act, 1994 ) of the Finance (Excise Duty on Tobacco Products) Act, 1977 , then such officer may detain the person and, as soon as practicable thereafter— | ||
(i) present the person, or | ||
(ii) bring and present the person, | ||
to a member of the Garda Síochána. | ||
(b) Where a member of the Garda Síochána has reasonable grounds to believe— | ||
(i) that a person is or has been committing an offence under section 10A of the Finance (Excise Duty on Tobacco Products) Act, 1977 , or | ||
(ii) in case of a person presented or brought and presented to such member by an officer, that an offence under the said section 10A was or had been committed by the person and the person was duly detained by an officer under paragraph (a) for the offence and was either presented or brought and presented to such member in accordance with that paragraph, | ||
then, such officer may arrest the person without warrant. | ||
(c) Where an arrest by a member of the Garda Síochána under paragraph (b) is consequent on a detention by an officer under paragraph (a) then, for the purposes of any initial time limit imposed by any enactment in respect of a period of arrest, the period of that time limit shall be construed as reduced by the length of period of such detention.”. |