Finance (No. 2) Act 2013

Amendment of Chapter 4 of Part 2 of Finance Act 2001 (powers of officers)

49. Chapter 4 of Part 2 of the Finance Act 2001 is amended by substituting the following for section 138:

Powers of officers in respect of certain tobacco products

138. (1) Where an officer or a member of the Garda Síochána has reasonable grounds for believing that a person is committing or has committed an offence under section 78 of the Finance Act 2005 , then the officer or member may—

(a) require the person to give to that officer or member—

(i) the name, address and date of birth of that person,

(ii) all such information in relation to the tobacco products concerned as may reasonably be required by that officer or member and which is in the possession or procurement of that person, and

(iii) any tobacco products concerned for examination,

(b) examine any tobacco products concerned,

(c) where the officer or member has reasonable grounds to believe that any tobacco products concerned are contained in any receptacle, carry out such search and examination of that receptacle as may be required to establish that such an offence is being, or has been, committed in respect of those tobacco products,

(d) require any person who has possession, custody or control of a receptacle referred to in paragraph (c)—

(i) to give the receptacle to the officer or member, and

(ii) to provide access to the receptacle, as may be required by the officer or member for the purposes of that paragraph,


(e) detain the person for as long as is reasonably required for the purposes of this section.

(2) For the purposes of paragraphs (c) and (d) of subsection (1), a receptacle does not include any article of clothing on the person concerned.”.