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Taxes Consolidation Act, 1997 (Number 39 of 1997)

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667E Authorised officers

(1) In this section—

relevant statutory provisions” means sections 667C and 667D;

person in charge” means, in relation to a place, any of the following:

(a)the owner;

(b)the person under whose direction and control the activities at that place are being conducted;

(c)the person whom the authorised officer has reasonable grounds for believing is in control of that place;

(d)the driver of a vehicle;

place” includes a vehicle or any attachment to a vehicle.

(2) (a) The Minister may appoint such and so many persons as he or she considers appropriate to be authorised officers for the purposes of the enforcement of the relevant statutory provisions.

(b)Authorised officers appointed under paragraph (a) shall be furnished by the Minister with a warrant of their appointment as an authorised officer.

(c)When exercising a power under this section, an authorised officer shall, if requested by a person affected, produce the warrant of his or her appointment, or a copy of it, to that person and a form of personal identification.

(d)An appointment under this section may be revoked at any time by the Minister.

(3)An authorised officer shall, for the purposes of the relevant statutory provisions, have power to do any one or more of the following:

(a)subject to subsection (4), at all reasonable times enter, inspect, examine and search any lands or place to which the authorised officer has reasonable grounds for believing that this section applies, including for the purpose of surveying or mapping any land for any purpose under those provisions;

(b)while on the lands or at the place referred to in paragraph (a), may inquire into, search, examine and inspect any records relating to the operation of the farm partnership, registered farm partnership or, as the case may be, succession farm partnership;

(c)inspect and take copies of or extracts from any such records or any electronic information system at that place, including in the case of information in a non-legible form, copies of or extracts from such information in a permanent legible form or require that such copies be provided;

(d)require the person in charge to give the authorised officer such information as the authorised officer may reasonably require for the purposes of any search, examination, investigation, inspection or inquiry under those provisions, including the name and address of the owner or manager of the lands;

(e)require any person whom the authorised officer reasonably believes to be able to give to the authorised officer information relevant to any search, examination, investigation, inspection or inquiry under those provisions to answer such questions as the authorised officer may reasonably require relative to the search, examination, investigation, inspection or inquiry and to sign a declaration of the truth of the answers;

(4)An authorised officer shall not enter a dwelling other than—

(a)with the consent of the occupier, or

(b)in accordance with a warrant of the District Court issued under subsection (6) authorising such entry.

(5)Where an authorised officer, in the exercise of his or her powers under this section, is prevented from entering any place or lands, an application may be made to the District Court for a warrant under subsection (6) authorising such entry.

(6)Without prejudice to the powers conferred on an authorised officer under this section, if a judge of the District Court is satisfied, by information on oath by an authorised officer that there are reasonable grounds for believing that—

(a) there is anything at any place or any records (including documents stored in a non-legible form) or information relating to a place or lands that the authorised officer requires to inspect for the purposes of the relevant statutory provisions, held at any place, or

(b) there is, or such an inspection is likely to disclose, evidence of a contravention of the relevant statutory provisions,

the judge may issue a warrant authorising an authorised officer, accompanied by such other authorised officers or such other competent persons as may be appropriate, at any time or times, within one month from the date of issue of the warrant, on production of the warrant if requested, to enter the place or lands, if necessary by the use of reasonable force, and perform the functions conferred on an authorised officer under the relevant statutory provisions.

(7) Where an authorised officer has reasonable grounds for apprehending any serious obstruction in the performance of his or her functions or otherwise considers it necessary, the officer may be accompanied by other authorised officers or any other person authorised by the Minister for this purpose, when performing any functions conferred on him or her by or under the relevant statutory provisions.

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Inserted by FA15 s19(2)(g). Comes into operation on 1 January 2016.