Section 142 of the Act of 1992 is hereby amended by the substitution of the following subsections for subsection (3):

"(3) Whenever an officer of the Commissioners or a member of the Garda Síochána reasonably suspects that -

(a) a vehicle has not been registered, or

(b) a vehicle has been converted and a declaration in relation to the conversion has not been made under section 131, or

(c) any vehicle registration tax in respect of a vehicle has not been paid,

the officer, if duly authorised by the Commissioners in that behalf and on production of his authorisation if so requested by any person affected, or the member may detain the vehicle until such examination, enquiries or investigations as may be deemed necessary by the officer, or by another officer of the Commissioners, or by the member have been made for the purpose of determining to the satisfaction of either of such officers or the member whether or not the vehicle has been registered, the declaration aforesaid has been made or the vehicle registration tax has been paid, as may be appropriate.

(3A)

(a) The powers conferred on a member of the Garda Síochána by section 103 of the Road Traffic Act, 1961, in relation to the delivery to persons and affixing to vehicles of notices referred to in that section may be exercised by an officer of the Commissioners, duly authorised by them in that behalf, in relation to an offence under section 71 or 73 of the Finance Act, 1976, as if it were an offence to which the said section 103 applies.