912B. Questioning of suspects in Garda Sí­ochána custody in certain circumstances.

(1) In this section -

'authorised officer' means an officer of the Revenue Commissioners authorised by them in writing to exercise the powers conferred by this section;

'specified offence' means any offence under -

(a) the Customs Acts, including any offence under section 1078 or 1078A in so far as those sections relate to customs, and any instruments made thereunder and any instruments made under any other enactment and relating to customs,

(b) the statutes relating to the duties of excise and to the management of those duties, including any offence under section 1078 or 1078A in so far as those sections relate to excise, and any instruments made thereunder,

(c)

(i) subsection (1A) and paragraphs (c), (d) and (ii) of subsection (2) of section 1078, and

(ii) section 1078A,

in so far as it is an offence relating to Chapter 2 of Part 18 and any instruments made under that Chapter, or

(d)

(i) subsection (1A) and paragraphs (c) and (d) of subsection (2) of section 1078, and

(ii) section 10

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