(1) Where an officer or a member of the Garda Síochána has reasonable grounds to suspect that a person is committing or has committed an offence under -
(b) section 102(3) of the Finance Act 1999, or
(c) section 79(5) (inserted by the Finance Act 2005) of the Finance Act 2003,
then such officer or member may arrest such person without warrant.
(a) Where an officer has reasonable grounds to believe that a person is committing or has committed an offence under section 78 of the Finance Act 2005, then such officer may detain the person and, as soon as practicable thereafter -
(i) present the person, or
(ii) bring and present the person,
to a member of the Garda Síochána.
(b) Where a member of the Garda Síochána has reasonable grounds to believe -
(i) that a person is committing or has committed an offence under section 78 of the Finance Act 2005, or
(ii) in case of a person presented or brought and presented to such member by an officer, that an offence under th
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