Finance Act, 2001
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Power of arrest and detention of persons. |
139.—(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 , or | ||
(b) section 102 (3) of the Finance Act, 1999 , | ||
then such officer or member may arrest such person without warrant. | ||
(2) (a) Where an officer has reasonable grounds to believe that a person is committing or has committed an offence under section 10A (inserted by the Finance Act, 1994 ) of the Finance (Excise Duty on Tobacco Products) Act, 1977 , then such officer may detain the person and, as soon as practicable thereafter— | ||
(i) present the person, or | ||
(ii) bring and present the person, | ||
to a member of the Garda Síochána. | ||
(b) Where a member of the Garda Síochána has reasonable grounds to believe— | ||
(i) that a person is committing or has committed an offence under section 10A of the Finance (Excise Duty on Tobacco Products) Act, 1977 , or | ||
(ii) in case of a person presented or brought and presented to such member by an officer, that an offence under the said section 10A was or had been committed by the person and the person was duly detained by an officer under paragraph (a) for the offence and was either presented or brought and presented to such member in accordance with that paragraph, | ||
then, such member may arrest the person without warrant. |