Automatic Enrolment Retirement Savings System Act 2024

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Powers of authorised officers

122. (1) For the purposes of this Act, an authorised officer may—

(a) subject to subsection (3), enter (if necessary by the use of reasonable force) at all reasonable times any place of work or any premises at which he or she has reasonable grounds for believing that records or documents relating to the employment of persons and payment of contributions for those persons are kept,

(b) at such place of work or premises, inspect and take copies of, any books, records or other documents (including books, records or documents stored in non-legible form), or extracts therefrom, that he or she finds in the course of his or her inspection,

(c) remove any such books, documents or records from such place of work or premises and retain them for such period as he or she reasonably considers to be necessary for the purposes of his or her functions under this Act,

(d) require any person at the place of work or premises concerned to give the authorised officer such information and assistance as the authorised officer may reasonably require for the purposes of his or her functions under this Act,

(e) require any person at the place of work or premises concerned, including the owner or person in charge of that place or premises, to produce to the authorised officer such books, documents or other records (and in the case of documents or records stored in non-legible form, a legible reproduction thereof) that are in that person’s possession or procurement, or under that person’s control, as he or she may reasonably require for the purposes of his or her functions under this Act,

(f) require any person, whom the authorised officer has reasonable grounds for believing to be, or to have been, an employer or employee, to answer such questions as the authorised officer may ask relative to any matter under this Act and to make a declaration of the truth of the answers to those questions, and

(g) require any person by or on whose behalf data equipment is or has been used or any person having charge of, or otherwise concerned with the operation of, the data equipment or any associated apparatus or material, to afford the authorised officer all reasonable assistance in relation to it and assist in the retrieval of information from such data equipment, apparatus or material.

(2) When performing a function under this Act, an authorised officer may, subject to any warrant under subsection (4), be accompanied by such number of other authorised officers or members of the Garda Síochána as he or she considers appropriate.

(3) An authorised officer shall not enter a dwelling, other than—

(a) with the consent of the occupier, or

(b) pursuant to a warrant under subsection (4).

(4) Upon the sworn information of an authorised officer, a judge of the District Court may, if satisfied that there are reasonable grounds for believing that information, books, documents or other records (including information, books, documents or records stored in non-legible form) required by an authorised officer under this section is or are held at any dwelling, issue a warrant authorising a named authorised officer, accompanied by such other authorised officers or members of the Garda Síochána as may be necessary, at any time or times, before the expiration of one month from the date of issue of the warrant, to enter (if necessary by the use of reasonable force) the dwelling and perform the functions of an authorised officer under paragraphs (b), (c), (d), (e), (f) and (g) of subsection (1).

(5) A person shall be guilty of an offence if he or she—

(a) obstructs or interferes with an authorised officer or a member of the Garda Síochána in the course of exercising a power conferred on him or her by this Act or a warrant under subsection (4) or impedes the exercise by the authorised officer or member, as the case may be, of such power, or

(b) fails or refuses to comply with a requirement of an authorised officer or member of the Garda Síochána under this section, or in purported compliance with such requirement gives information or makes a declaration to the authorised officer or member that he or she knows to be false or misleading in any material respect.

(6) Where an authorised officer believes, upon reasonable grounds, that a person has committed an offence under this Act, he or she may require that person to provide him or her with his or her name and the address at which he or she ordinarily resides.

(7) A statement or admission made by a person pursuant to a requirement under subsection (1) shall not be admissible as evidence in proceedings brought against the person for an offence (other than an offence under subsection (5)).

(8) In this section—

“data equipment” means any electronic, photographic, magnetic, optical or other equipment for processing data;

“employer”, in a case where emoluments are paid on behalf of another person, includes a reference to that other person;

“place of work” has the same meaning as it has in the Safety, Health and Welfare at Work Act 2005 ;

“premises” includes a vehicle, aircraft, vessel, ship, railway carriage or other means of transport.