Finance Act, 1997
Amendment of section 89 (seizure of goods and vehicles) of Finance Act, 1995 . |
91.— Section 89 of the Finance Act, 1995 , is hereby amended by the insertion of the following subsection after subsection (1): | |
“(1A) Anything liable to forfeiture under section 10A (inserted by the Finance Act, 1994 ) of the Finance (Excise Duty on Tobacco Products) Act, 1977 , may be seized by a member of the Garda Síochána and shall be delivered to an officer.”. |