Finance Act, 2001

• Permanent Page URL

Power to examine and search vehicles and to take samples.

135.—(1) An officer, on production of the authorisation of such officer if so requested by any person affected, or any officer accompanying such officer, may—

(a) examine a vehicle,

(b) carry out such searches of a vehicle as may appear to the officer to be necessary to establish whether—

(i) anything on or in the vehicle or in any manner attached to the vehicle is liable to forfeiture under the law relating to excise, or

(ii) any excisable products being transported in or on, or in any manner attached to, the vehicle correspond in every material respect with the description of any such products in a document referred to in paragraph (d) (iii),

(c) take samples, without payment, of any excisable products in or on, or in any manner attached to the vehicle, and

(d) question the person in charge of the vehicle in relation to the vehicle or anything on or in any manner attached to the vehicle, and require such person—

(i) to give, within such time and in such form and manner as may be specified by the officer or accompanying officer, all such information in relation to the vehicle as may reasonably be required by the officer or accompanying officer and is in the possession or procurement of such person,

(ii) within such time and in such manner as may be specified by the officer or accompanying officer, to produce and permit the inspection of and the taking of copies of, or of extracts from, all such records relating to the vehicle and any products being so transported, as are reasonably required by the officer or accompanying officer and are in the possession or procurement of the person, and

(iii) to produce to the officer or accompanying officer any accompanying document, duty document or exemption certificate accompanying any excisable products being transported in or on, or in any manner attached to, the vehicle.

(2) An officer, on production of the authorisation of such officer if so requested by any person affected, or a member of the Garda Síochána, may—

(a) examine and take samples of any mineral oil in any fuel tank or otherwise present on or in any vehicle, or anything attached to any vehicle, for use or capable of being used for combustion in the engine of the vehicle, whether or not the vehicle is attended,

(b) examine or inspect any vehicle or anything attached to any vehicle for the purposes of paragraph (a),

(c) question—

(i) the owner of any vehicle,

(ii) any person who for the time being stands registered as the owner of any vehicle in any of the registers established and maintained under Chapter IV of Part II of the Finance Act, 1992 ,

(iii) any director, manager or principal officer of such owner where the registered owner is not one or more individuals, or

(iv) the person in charge of any vehicle,

in relation to such mineral oil, and require such owner, person, director, manager or principal officer to give to him or her any information in relation to such mineral oil as may reasonably be required and which is in the possession or procurement of such owner, person, director, manager or principal officer, as the case may be.