Criminal Justice Act 2006

Information concerning property held in trust.

182.—(1) For the purposes of an investigation into whether a person has committed an arrestable offence a member of the Garda Síochána not below the rank of superintendent may apply to a judge of the High Court for an order for the disclosure of information regarding any trust in which the person may have an interest or with which the person may be otherwise connected.

(2) On such an application the judge, if satisfied—

(a) that there are reasonable grounds for suspecting that a person—

(i) has committed an arrestable offence, and

(ii) has some interest in or other connection with the trust,

(b) that information regarding the trust is required for the purposes of such an investigation, and

(c) that there are reasonable grounds for believing that it is in the public interest that the information should be disclosed for the purposes of the investigation, having regard to the benefit likely to accrue to the investigation and any other relevant circumstances,

may order the trustees of the trust and any other persons (including the suspected person) to disclose to the applicant or other member of the Garda Síochána designated by the applicant such information as he or she may require for those purposes in relation to the trust, including the identity of the settlor and any or all of the trustees and beneficiaries.

(3) An order under this section—

(a) shall not confer any right to production of, or access to, any information subject to legal privilege, and

(b) shall have effect notwithstanding any other obligation as to secrecy or other restriction on disclosure of information imposed by statute or otherwise.

(4) A judge of the High Court may vary or discharge an order under this section on the application of any person to whom it relates or a member of the Garda Síochána.

(5) A trustee or other person who without reasonable excuse—

(a) fails or refuses to comply with an order under this section, or

(b) discloses information which is false or misleading,

is guilty of an offence and liable—

(i) on summary conviction, to a fine not exceeding €3,000 or imprisonment for a term not exceeding 12 months or both, or

(ii) on conviction on indictment, to a fine or imprisonment for a term not exceeding 5 years or both.

(6) Any information disclosed by a person in accordance with this section is not admissible in evidence in any criminal proceedings against the person or his or her spouse, except in any proceedings for an offence under subsection (5)(b).

(7) In this section “information” includes—

(a) a document or record, and

(b) information in non-legible form.