S.I. No. 242/2003 - Criminal Justice Act 1994 (Section 32) Regulations 2003
I, Michael McDowell, Minister for Justice, Equality and Law Reform, in exercise of the powers conferred on me by section 32 (10)(a) and section 32(10A) (inserted by section 2 of the Disclosure of Certain Information for Taxation and Other Purposes Act 1996 (No. 25 of 1996)) of the Criminal Justice Act 1994 (No. 15 of 1994) (as adapted by the Justice (Alteration of Name of Department and Title of Minister) Order 1997 ( S.I. No. 298 of 1997 )) and for the purpose of giving effect to Article 2a and the second indent of Article 6(3 (inserted by Articles 2 and 5, respectively, of Directive No. 2001/97/EC of the European Parliament and of the Council of 4 December 20011 ) of Council Directive No. 91/308/EEC of 10 June 19912 , following consultation with the Minister for Finance, hereby make the following regulations: 1. (1) These Regulations may be cited as the Criminal Justice Act 1994 (Section 32 Regulations 2003. | ||||||
(2) These Regulations come into operation on 15 September 2003. 2. (1) In these Regulations - | ||||||
“auctioneer” has the meaning assigned to it by section 127 of the Finance Act 1995 (No. 8 of 1995); | ||||||
“collective investment scheme” has the meaning assigned to it by section 206 (inserted by section 105 of the Finance Act 1994 (No. 13 of 1994)) of the Finance Act 1992 (No. 9 of 1992); | ||||||
“Directive” means Council Directive No. 91/308/EEC of 10 June 1991, as amended by Directive No. 2001/97/EC of the European Parliament and of the Council of 4 December 2001; | ||||||
“investment business firm” has the meaning assigned to it by section 2 of the Investment Intermediaries Act 1995 (No. 11 of 1995); | ||||||
“practice”, except in relation to an accountant, means the professional practice of a designated body; | ||||||
“solicitor” has the meaning assigned to it by section 3 (inserted by section 3 of the Solicitors (Amendment) Act 1994 (No. 27 of 1994)) of the Solicitors Act 1954 . | ||||||
(2) A word or expression which is used in these Regulations and which is also used in the Directive has, unless the context otherwise requires, the same meaning in these Regulations as it has in the Directive. 3. The persons or bodies specified in the Schedule to these Regulations are prescribed as designated bodies for the purposes of section 32 of the Criminal Justice Act 1994 (No. 15 of 1994). 4. Section 57 of the Criminal Justice Act 1994 (No. 15 of 1994) does not apply to a person in the State who practises as an accountant on his or her own account, an auditor, a solicitor or tax advisor with regard to information he or she receives from or obtains in relation to a client in the course of ascertaining the legal position for that client, and | ||||||
(a) when performing their task of defending or representing that client in or concerning judicial proceedings, or, | ||||||
(b) when advising that client in relation to instituting or avoiding judicial proceedings, | ||||||
whether such information is received or obtained before, during or after such proceedings. | ||||||
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SCHEDULE | ||||||
1. Any person in the State who practises as - | ||||||
(a) an accountant on his or her own account, | ||||||
(b) an auctioneer, | ||||||
(c) an auditor, | ||||||
(d) an estate agent, | ||||||
(e) a tax advisor, | ||||||
2. any person in the State who practises as a solicitor, when participating in any of the activities set out in Article 2a(5) of the Directive, | ||||||
3. any person who provides money remittance services, | ||||||
4. administration companies providing services to collective investment schemes, | ||||||
5. an investment business firm, | ||||||
6. a trustee or custodian of a collective investment scheme where it is regulated in the State, | ||||||
7. a dealer in high-value goods, including precious stones, precious metals and works of art where payment is made in cash for a sum of €15,000 or more, | ||||||
8. casinos. | ||||||
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EXPLANATORY NOTE | ||||||
(This note is not a part of the Regulation and does not purport to be a legal interpretation) | ||||||
These Regulations prescribe certain bodies, as specified in Council Directive 2001/97/EC on prevention of the use of the financial system for money laundering, to be designated bodies for the purposes of section 32 of the Criminal Justice Act 1994 . At the request of the Central Bank, two additional categories - any person who provides money remittance services, and administration companies providing services to collective investment schemes - have been included. | ||||||
Following consultation with the European Commission, designation of casinos has been included in the Regulations, even though they are illegal in this jurisdiction, in order to comply fully with the terms of the Directive. | ||||||
