Finance Act 2005

Amendment of section 139 (power of arrest and detention of persons) of Finance Act 2001.

60.Section 139 of the Finance Act 2001 is amended by substituting the following for subsection (1):

“(1) Where an officer or a member of the Garda Síochána has reasonable grounds to suspect that a person is committing or has committed an offence under—

(a) section 119,

(b) section 102 (3) of the Finance Act 1999 , or

(c) section 79(5) (inserted by the Finance Act 2005) of the Finance Act 2003 ,

then such officer or member may arrest such person without warrant.”.