(1) [deleted]
(2)[deleted]
(3) [deleted]
(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.
(b) Subsection (5) of the said section 103 shall apply in relation to an offence under the said section 71 or 73 as if it were an offence to which the said section 103 applies.
(c) Whenever an officer of the Commissioners is exercising a power under the said section 103 conferred by virtue of paragraph (a), he shall, if so requested by any person affected, produce his authorisation to the person.
(d) Proceedings for an offence specified in a notice under the said section 103 delivered to a person or af