Finance Act, 2001

Power to stop vehicles.

134.—(1) An officer in uniform may stop any vehicle in order—

(a) that such officer, or any officer accompanying such officer, may exercise any power conferred on them by section 135 in relation to excisable products or any other products chargeable with a duty of excise, where there are reasonable grounds to believe that such products are being transported in or on such vehicle, or

(b) to examine and take samples of mineral oil under section 135 (2)(a).

(2) An officer in uniform or a member of the Garda Síochána may stop any vehicle for any purpose related to vehicle registration tax or the registration of vehicles in any of the registers established and maintained under Chapter IV of Part II of the Finance Act, 1992 .

(3) Any person in charge of a moving vehicle shall, at the request of an officer in uniform or a member of the Garda Síochána, stop such vehicle.

(4) Any person in charge of a vehicle shall, whether such vehicle has been stopped by an officer or member of the Garda Síochána under this section, or is already stationary, at the request of an officer or member of the Garda Síochána—

(a) keep such vehicle stationary for such period as is reasonably required to enable an officer or member to exercise any power conferred on such officer or member by section 135 , or

(b) where such vehicle is in the opinion of such officer or member situated in a place unsuitable for the exercise of any power conferred on such officer or member by section 135 , take such vehicle or cause it to be taken to such place as such officer or member may consider suitable for the exercise of such power.