Investigating Business Offences
Order for Documents
Criminal Justice Act 2011 relates to a range of  offences under banking, regulatory and  investment legislation, company legislation, money laundering and terrorist offences, theft and fraud offences, various types of  fraud, bribery and corruption, consumer offences and criminal damage to property offences.
For the purpose of investigating a relevant offence, a member of an Garda Siochana may apply to the District Court for an order in relation to making available any particular documents or documents of description and the provision by a person of particular information by answering questions or making statements containing information.
If the District Court is satisfied on oath by a member of an Garda Siochana making the application
- that there are reasonable grounds for suspecting that a person has particular documents or documents of a particular description in his possession  or control
- that there are reasonable grounds for believing that the documents are relevant to the investigation of the relevant offences
- that there are reasonable grounds for suspecting that the documents may constitute evidence in relation to the commission of that offence and
- that there are reasonable grounds for believing that the document should be produced or that access should be given having regard to the benefit likely to accrue to the investigation and other relevant circumstances
may make an order under the Act.
The order may require production of the documents to a member of an Garda Siochana for the member to take the same away. If the judge considers it appropriate, he  may order that the documents be identified and categorised so as to be produced in a particular manner sought in the application or in such manner as the judge may direct, and to produce documents in that manner or give access to them. The order may apply immediately or within such time period as might be specified.
Order to Provide Information
If on application to the District Court supported by information and oath of a member of an Garda Siochana making the application, it is satisfied
- that there are reasonable grounds for suspecting that a person has information which he has failed or  refused without reasonable excuse to give to Garda Siochana having been requested to do so
- there are reasonable grounds for believing the information is relevant to the investigation of the relevant offence
- there are reasonable grounds for suspecting that the information may constitute evidence of or in  relation to the commission of the offence
- there are reasonable grounds for believing that the information should be provided having regard to the benefit likely to accrue to the investigation or other relevant circumstances,
the court may make the following order.
The court may make an order that the person provide the information to a member of an Garda Siochana by answering the questions specified in the application or making a statement setting out answers to those questions or both and make a declaration of truth in relation to the answers. The order may be in terms that it takes effect immediately or within such time as may be specified.
The order may require a person to allow entry by the Garda Siochana to the place concerned who will obtain access to documents above. Where they are not in legible form, an order shall have the effect of requiring that passwords be given and that other assistance to make the document legible and comprehensible be rendered. They may be removed by a member of an Garda Siochana and examined.
Privileged Documents
An order shall not allow the production of or access to documents subject to legal privilege. It shall have effect notwithstanding any other obligation, to secrecy or other restriction on disclosure of information by statute or otherwise.
Privileged legal material means a document which in the opinion of the court a person is entitled to refuse to give access to,  on the grounds of legal professional privilege.  Where a person refuses to produce the document on the ground of legal professional privilege, a member of an Garda Siochana may apply to a judge of the District Court for a determination as to whether it is so privileged. A person who refuses to give access and applies summarily to the District Court for a determination of the issue.
Removed Documents
Where document is being taken away pursuant  to an order, the person may request a member of an Garda Siochana to permit the person to retain the document or have return to it the original while the Garda Siochana take copies. The Gardai may agree to this request provided it is required for the purpose of a  business or other legitimate purpose and the person undertakes to keep it safe and secure in writing.
Document taken away may be retained for criminal proceedings. Statement and admissions made by person pursuant to an order are is not admissible as evidence brought against the person for an offence other than the offences of non-cooperation with the search power.
An order by the District Court may require a person to furnish a certificate and confirm that the documents are true copies of  the documents produced from a non-legible form are correctly reproduced.
An application may be made to a District Court, by any person to whom an order relates or a member of an Garda Siochana to vary or discharge the order.
Presumptions in Proceedings
The following presumptions apply for the purpose of proceedings for a relevant offence. Where a document purports to have been created by a person in circumstances where it is reasonable to presume that it was created by that person, it is presumed unless the contrary is shown that the document was created by that person and that in those circumstances that any statement contained in it unless the document expressly or by implication attributes its making to some other person, was made by that person.
Where a document is found in any place that is occupied by a person for the purpose of a trade, business or other profession or other activity carried on by that person in circumstances in which it is reasonable to presume that the document is the property of that person, then in any proceedings for the relevant offence the document shall be presumed the property of that person, unless the contrary is shown.
Offences
A person who without reasonable cause fails or refuses to comply with an order is guilty of an offence. He is liable on summary conviction to a class A fine or imprisonment up to 12 months or on conviction on indictment to a fine or imprisonment up to two years.
It is an offence to make a false or misleading statement pursuant to a requirement on foot of an order made by the court. It is an offence to fail without reasonable excuse to comply with  an undertaken given. The same provisions as apply above to an offence, apply. A  failure to comply with an undertaking is subject to summary conviction only.
It is an offence to  falsify, conceal, destroy or dispose of documents or records which a person knows or suspects would be relevant to an investigation, cause or permit its falsification,  where a person knows or suspects that an investigation into a relevant offence is being or is likely to be undertaken.
Where a person falsifies conceals etc. a document in circumstances where it is reasonable to conclude that he knew that an investigation is or was likely to be carried out and that the document was or is likely to be relevant, he shall be presumed to have so known or suspected.
The above offence is subject on summary conviction to a class A fine or imprisonment up to  12 months on summary conviction or on conviction on indictment or fine or imprisonment up to five years or both.
Failure to Disclose
A person is guilty of an offence if he has information which he knows or believes might be  material to preventing the commission of  a relevant offence or securing  the apprehension, prosecution or conviction of another person  for a relevant offence and fails without reasonable excuse to disclose that information as soon as practicable to do so to a member of an Garda Siochana.
The person shall be liable on summary conviction to a class A fine and imprisonment up to 12 months or on conviction on indictment to a Class A fine and up to five years imprisonment.
There are provisions protecting employees from penalization for disclosing information relating to relevant offences. They follow the broad pattern of other protected disclosure provisions.