1. Irish Tax Law
  2. Legislation (IE)
  3. Acts
  4. 1997
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  1. Finance Act, 1997 (No. 22)
  2. Part II Customs and Excise (ss. 79-94)
  3. Chapter II Miscellaneous (ss. 82-94)
  4. 91. Amendment of section 89 (seizure of goods and vehicles) of Finance Act, 1995.
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Version status: In force | Document consolidation status: Updated to reflect all known changes
Version date: 10 May 1997 - onwards
    Version 1 of 1    

91. Amendment of section 89 (seizure of goods and vehicles) of Finance Act, 1995.

Section 89 of the Finance Act, 1995, is hereby amended by the insertion of the following subsection after subsection (1):

"(1A) Anything liable to forfeiture under section 10A (inserted by the Finance Act, 1994) of the Finance (Excise Duty on Tobacco Products) Act, 1977, may be seized by a member of the Garda Síochána and shall be delivered to an officer.".

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