Finance Act, 1974

Amendment of section 21 of Finance Act, 1935.

78.Section 21 of the Finance Act, 1935 , is hereby amended by the insertion of the following subsection after subsection (13):

“(13A) Any officer of the Revenue Commissioners and any member of the Garda Síochána may, at any time between the hours of 8 a.m. and 6 p.m. on any day—

(a) enter and inspect any premises, other than a dwelling, and bring on to the premises any motor vehicle being used by him in the course of his duties,

(b) examine and take samples of any hydrocarbon oil on or in any motor vehicle on those premises,

(c) interrogate the person in charge of such vehicle in regard to such oil, and

(d) if such oil is hydrocarbon oil chargeable with either the said customs duty or the said excise duty, require of such person proof of the payment of such duty on such oil.”.