868Execution of warrants.

[ITA67 s536; F(MP)A68 s3(4) and Sch PtIII, s3(5) and Sch PtIV; CTA76 s147(1) and (2)]

(1) Warrants issued under the authority of ^[1]>the Tax Acts^<[1][1]>the Tax Acts and the Capital Gains Tax Acts^<[1] shall be executed by the respective persons to whom they are directed.

(2) Members of the Garda Síochána shall aid in the execution of ^[1]>the Tax Acts^<[1][1]>the Tax Acts and the Capital Gains Tax Acts^<[1].