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Amendment of section 57 of Act of 1994.
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36.—Section 57 of the Act of 1994 is amended as follows:
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(a) by substituting the following for subsection (1):
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“(1) Any person or body to whom section 32 of this Act applies (including a director, officer or employee of that person or body) and who suspects that—
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(a) an offence of financing terrorism, or
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(b) an offence under section 31 or 32 of this Act,
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in relation to the business of that person or body has been or is being committed shall report that suspicion to the Garda Síochána and to the Revenue Commissioners.”;
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(b) by substituting the following for subsection (2):
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“(2) A person who—
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(a) is charged by law with the supervision of a person or body to whom section 32 of this Act applies, and
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(b) suspects that an offence of financing terrorism or an offence under section 31 or 32 of this Act has been or is being committed by that person or body,
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shall report that suspicion to the Garda Síochána and to the Revenue Commissioners.”;
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(c) in subsection (7)(b) by substituting “in the investigation or prosecution of a drug trafficking offence, an offence of financing terrorism or an offence in respect of which a confiscation order might be made under section 9 of this Act” for “in the investigation or prosecution of a drug trafficking offence or an offence in respect of which a confiscation order might be made under section 9 of this Act”.
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