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Finance Act, 1997
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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.”.