134. Questioning of suspects in Garda Síochána custody in certain circumstances.
Chapter 4 of Part 38 of the Principal Act is amended by inserting the following after section 912A -
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(1) In this section - |
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‘ authorised officer ' means an officer of the Revenue Commissioners authorised by them in writing to exercise the powers conferred by this section; |
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‘ specified offence ' means any offence under - |
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(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, |
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(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, |
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(c) (i) subsection (1A) and paragraphs (c), (d) and (ii) of subsection (2) of section 1078, and |
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(ii) section 1078A, |
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in so far as it is an offence relating to Chapter 2 of Part 18 and any instruments made under that Chapter, or |
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(d) (i) subsection (1A) and paragraphs (c) and (d) of subsection (2) of section 1078, and |
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(ii) section 1078A, |
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in so far as it is an offence relating to the Value-Added Tax Act 1972, and the enactments amending or extending that Act and any instruments made thereunder, |
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which is an arrestable offence within the meaning of section 2 of the Criminal Law Act 1997. |
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(2) This section shall apply to a specified offence only. |