{"id":1143,"date":"2021-07-05T21:30:28","date_gmt":"2021-07-05T21:30:28","guid":{"rendered":"http:\/\/legalblog.ie\/?p=1143"},"modified":"2024-03-19T22:37:15","modified_gmt":"2024-03-19T22:37:15","slug":"forgery-counterfeiting","status":"publish","type":"post","link":"https:\/\/legalblog.ie\/forgery-counterfeiting\/","title":{"rendered":"Forgery &#038; Counterfeiting"},"content":{"rendered":"<div id=\"ez-toc-container\" class=\"ez-toc-v2_0_63 counter-hierarchy ez-toc-counter ez-toc-grey ez-toc-container-direction\">\n<div class=\"ez-toc-title-container\">\n<p class=\"ez-toc-title \" >Table of Contents<\/p>\n<span class=\"ez-toc-title-toggle\"><a href=\"#\" class=\"ez-toc-pull-right ez-toc-btn ez-toc-btn-xs ez-toc-btn-default ez-toc-toggle\" aria-label=\"Toggle Table of Content\"><span class=\"ez-toc-js-icon-con\"><span class=\"\"><span class=\"eztoc-hide\" style=\"display:none;\">Toggle<\/span><span class=\"ez-toc-icon-toggle-span\"><svg style=\"fill: #999;color:#999\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" class=\"list-377408\" width=\"20px\" height=\"20px\" viewBox=\"0 0 24 24\" fill=\"none\"><path d=\"M6 6H4v2h2V6zm14 0H8v2h12V6zM4 11h2v2H4v-2zm16 0H8v2h12v-2zM4 16h2v2H4v-2zm16 0H8v2h12v-2z\" fill=\"currentColor\"><\/path><\/svg><svg style=\"fill: #999;color:#999\" class=\"arrow-unsorted-368013\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" width=\"10px\" height=\"10px\" viewBox=\"0 0 24 24\" version=\"1.2\" baseProfile=\"tiny\"><path d=\"M18.2 9.3l-6.2-6.3-6.2 6.3c-.2.2-.3.4-.3.7s.1.5.3.7c.2.2.4.3.7.3h11c.3 0 .5-.1.7-.3.2-.2.3-.5.3-.7s-.1-.5-.3-.7zM5.8 14.7l6.2 6.3 6.2-6.3c.2-.2.3-.5.3-.7s-.1-.5-.3-.7c-.2-.2-.4-.3-.7-.3h-11c-.3 0-.5.1-.7.3-.2.2-.3.5-.3.7s.1.5.3.7z\"\/><\/svg><\/span><\/span><\/span><\/a><\/span><\/div>\n<nav><ul class='ez-toc-list ez-toc-list-level-1 ' ><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-1\" href=\"https:\/\/legalblog.ie\/forgery-counterfeiting\/#Forgery_Making_and_Using\" title=\"Forgery Making and Using\">Forgery Making and Using<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-2\" href=\"https:\/\/legalblog.ie\/forgery-counterfeiting\/#Custody_and_Control_Offences\" title=\"Custody and Control Offences\">Custody and Control Offences<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-3\" href=\"https:\/\/legalblog.ie\/forgery-counterfeiting\/#False_Document\" title=\"False Document\">False Document<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-4\" href=\"https:\/\/legalblog.ie\/forgery-counterfeiting\/#Counterfeiting\" title=\"Counterfeiting\">Counterfeiting<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-5\" href=\"https:\/\/legalblog.ie\/forgery-counterfeiting\/2\/#CRIMINAL_JUSTICE_THEFT_AND_FRAUD_OFFENCES_ACT_2001\" title=\"CRIMINAL JUSTICE (THEFT AND FRAUD OFFENCES) ACT 2001\">CRIMINAL JUSTICE (THEFT AND FRAUD OFFENCES) ACT 2001<\/a><ul class='ez-toc-list-level-4' ><li class='ez-toc-heading-level-4'><ul class='ez-toc-list-level-4' ><li class='ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-6\" href=\"https:\/\/legalblog.ie\/forgery-counterfeiting\/2\/#Interpretation_general\" title=\"Interpretation (general).\">Interpretation (general).<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-7\" href=\"https:\/\/legalblog.ie\/forgery-counterfeiting\/2\/#Forgery\" title=\"Forgery\">Forgery<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-8\" href=\"https:\/\/legalblog.ie\/forgery-counterfeiting\/2\/#Interpretation_Part_4\" title=\"Interpretation (Part 4).\">Interpretation (Part 4).<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-9\" href=\"https:\/\/legalblog.ie\/forgery-counterfeiting\/2\/#Forgery-2\" title=\"Forgery.\">Forgery.<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-10\" href=\"https:\/\/legalblog.ie\/forgery-counterfeiting\/2\/#Using_false_instrument\" title=\"Using false instrument.\">Using false instrument.<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-11\" href=\"https:\/\/legalblog.ie\/forgery-counterfeiting\/2\/#Copying_false_instrument\" title=\"Copying false instrument.\">Copying false instrument.<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-12\" href=\"https:\/\/legalblog.ie\/forgery-counterfeiting\/2\/#Using_copy_of_false_instrument\" title=\"Using copy of false instrument.\">Using copy of false instrument.<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-13\" href=\"https:\/\/legalblog.ie\/forgery-counterfeiting\/2\/#Custody_or_control_of_certain_false_instruments_etc\" title=\"Custody or control of certain false instruments, etc.\">Custody or control of certain false instruments, etc.<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-14\" href=\"https:\/\/legalblog.ie\/forgery-counterfeiting\/2\/#Meaning_of_%E2%80%9Cfalse%E2%80%9D_and_%E2%80%9Cmaking%E2%80%9D\" title=\"Meaning of \u201cfalse\u201d and \u201cmaking\u201d.\">Meaning of \u201cfalse\u201d and \u201cmaking\u201d.<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-15\" href=\"https:\/\/legalblog.ie\/forgery-counterfeiting\/2\/#Meaning_of_%E2%80%9Cprejudice%E2%80%9D_and_%E2%80%9Cinduce%E2%80%9D\" title=\"Meaning of \u201cprejudice\u201d and \u201cinduce\u201d.\">Meaning of \u201cprejudice\u201d and \u201cinduce\u201d.<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-16\" href=\"https:\/\/legalblog.ie\/forgery-counterfeiting\/2\/#Counterfeiting-2\" title=\"Counterfeiting\">Counterfeiting<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-17\" href=\"https:\/\/legalblog.ie\/forgery-counterfeiting\/2\/#Interpretation_Part_5\" title=\"Interpretation (Part 5).\">Interpretation (Part 5).<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-18\" href=\"https:\/\/legalblog.ie\/forgery-counterfeiting\/2\/#Counterfeiting_currency_notes_and_coins\" title=\"Counterfeiting currency notes and coins.\">Counterfeiting currency notes and coins.<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-19\" href=\"https:\/\/legalblog.ie\/forgery-counterfeiting\/2\/#Passing_etc_counterfeit_currency_notes_or_coins\" title=\"Passing, etc. counterfeit currency notes or coins.\">Passing, etc. counterfeit currency notes or coins.<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-20\" href=\"https:\/\/legalblog.ie\/forgery-counterfeiting\/2\/#Custody_or_control_of_counterfeit_currency_notes_and_coins\" title=\"Custody or control of counterfeit currency notes and coins.\">Custody or control of counterfeit currency notes and coins.<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-21\" href=\"https:\/\/legalblog.ie\/forgery-counterfeiting\/2\/#Materials_and_implements_for_counterfeiting\" title=\"Materials and implements for counterfeiting.\">Materials and implements for counterfeiting.<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-22\" href=\"https:\/\/legalblog.ie\/forgery-counterfeiting\/2\/#Import_and_export_of_counterfeits\" title=\"Import and export of counterfeits.\">Import and export of counterfeits.<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-23\" href=\"https:\/\/legalblog.ie\/forgery-counterfeiting\/2\/#Certain_offences_committed_outside_the_State\" title=\"Certain offences committed outside the State.\">Certain offences committed outside the State.<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-24\" href=\"https:\/\/legalblog.ie\/forgery-counterfeiting\/2\/#Liability_for_offences_by_body_corporate_etc_Part_5\" title=\"Liability for offences by body corporate, etc. (Part 5)\">Liability for offences by body corporate, etc. (Part 5)<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-25\" href=\"https:\/\/legalblog.ie\/forgery-counterfeiting\/2\/#Measures_to_detect_counterfeiting\" title=\"Measures to detect counterfeiting.\">Measures to detect counterfeiting.<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-26\" href=\"https:\/\/legalblog.ie\/forgery-counterfeiting\/2\/#Directive_on_the_Fight_against_Fraud_to_the_European_Unions_Financial_Interests\" title=\"Directive on the Fight against Fraud\u00a0to the European Union&#8217;s Financial Interests\">Directive on the Fight against Fraud\u00a0to the European Union&#8217;s Financial Interests<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-27\" href=\"https:\/\/legalblog.ie\/forgery-counterfeiting\/2\/#Interpretation_Part_6\" title=\"Interpretation (Part 6)\">Interpretation (Part 6)<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-28\" href=\"https:\/\/legalblog.ie\/forgery-counterfeiting\/2\/#Convention_and_Protocols_to_have_force_of_law\" title=\"Convention and Protocols to have force of law.\">Convention and Protocols to have force of law.<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-29\" href=\"https:\/\/legalblog.ie\/forgery-counterfeiting\/2\/#Misappropriation\" title=\"Misappropriation\">Misappropriation<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-30\" href=\"https:\/\/legalblog.ie\/forgery-counterfeiting\/2\/#Liability_for_offences_by_body_corporate_etc_Part_6\" title=\"Liability for offences by body corporate, etc. (Part 6)\">Liability for offences by body corporate, etc. (Part 6)<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-31\" href=\"https:\/\/legalblog.ie\/forgery-counterfeiting\/2\/#Extra-territorial_jurisdiction_in_case_of_certain_offences\" title=\"Extra-territorial jurisdiction in case of certain offences.\">Extra-territorial jurisdiction in case of certain offences.<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-32\" href=\"https:\/\/legalblog.ie\/forgery-counterfeiting\/2\/#Restriction_on_certain_proceedings\" title=\"Restriction on certain proceedings.\">Restriction on certain proceedings.<\/a><\/li><\/ul><\/li><\/ul><\/li><\/ul><\/nav><\/div>\n<h3><span class=\"ez-toc-section\" id=\"Forgery_Making_and_Using\"><\/span>Forgery Making and Using<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>A person is guilty of forgery if he makes a false instrument with the intent that it \u00a0be used to induce another to accept it as genuine and by reason of accepting it to do some act or make some omission to the prejudice of that person or any other person.\u00a0 A person guilty of forgery is liable on conviction on indictment to fine or imprisonment for a term not exceeding 10 years or both.<\/p>\n<p>An instrument is any document whether formal or informal and includes discs, soundtracks, tapes and devices by which information is recorded or stored by mechanical,electronic or other means, money or postal order, stamps, revenue stamps, license or certificate by the revenue commissioners, cheques, cheque cards, credit cards, debit cards, share certificates, entries in \u00a0births, deaths etc. registers, certificate of insurance, passport, government issued documents, public service card or ticket for admission to an event<\/p>\n<p>It is an offence for a person to use an instrument which he knows or believes to be false with the intention of inducing another to accept it as genuine, and by reason of \u00a0accepting it, to do some act, to make some omission or provide some service to the prejudice of that person or any other person.\u00a0 This is subject to punishment on the same basis as forgery.<\/p>\n<p>It is an offence to make an instrument which the person concerned \u00a0knows or believes to be a false instrument with the intention that it should be used to induce another to accept it as a copy of a genuine instrument by a reason so for accepting to do some act or make some omission or provide some service to the prejudice of that person or another person.\u00a0 This is punishable on the same basis as forgery.<\/p>\n<p>It is an offence to use a copy of a false instrument on the same basis.\u00a0 It is punishable on the same basis as forgery.<\/p>\n<h3><span class=\"ez-toc-section\" id=\"Custody_and_Control_Offences\"><\/span>Custody and Control Offences<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>A person who has in his custody or under his control an instrument which he knows or believes to be false with the intention that it should be used to induce another to accept it as genuine to that person&#8217;s prejudice is guilty of an offence.<\/p>\n<p>It is an offence for a person without lawful authority or excuse to have an instrument which he knows or believes to be a fault instrument in his custody or under his control.<\/p>\n<p>A person who makes or has in his custody or control a machine, stamp, implement paper or other material which to his knowledge has been specially designed or adapted for making of an instrument with the intention that it would be used in the making of a false instrument and that the instrument would be used to induce another to accept it as genuine and by reason so accepting to do some act or make some omission or to provide some service to the prejudice of that person is guilty of an offence.<\/p>\n<p>A person who without lawful authority has any such machine stamp et cetera in his custody or under his control which to his knowledge has been specifically designed or adapted for making of an instrument with the intention that it would be used for the making of a false instrument is guilty of an offence.<\/p>\n<p>A machine includes any disc, tape driver or other device on or in which a program is recorded or stored by mechanical, electronic or other means being a program designed or adapted to enable an instrument to be made or assisted in being made<\/p>\n<p>The offence \u00a0relating to custody is subject to a maximum of five years imprisonment.\u00a0 The offences \u00a0relating to possession or control \u00a0are subject to imprisonment up to 10 years<\/p>\n<p>An instrument is false, if it purports<\/p>\n<ul>\n<li>to have been made in the form in which it is made by a person who did do not make it in that form<\/li>\n<li>it has been made in a form \u00a0in which it is been made on the authority of a person who did not authorise it,<\/li>\n<li>if it has been made in terms in which it is made by a person who did not in fact make it in those terms or authorize it to be made in those terms,<\/li>\n<li>has \u00a0been altered in any respect by a person who did not, in fact, alter it or authorise the alteration.<\/li>\n<li>has been altered or made on a date or at a places at which or in other circumstances in which it was not in fact made or altered or to be made or<\/li>\n<li>altered by a person but that person did not in fact exist<\/li>\n<\/ul>\n<p>An act or omission shall be to a person&#8217;s prejudice, if one of the following occurs<\/p>\n<ul>\n<li>it results in that person temporarily or permanently losing property<\/li>\n<li>is deprived of an opportunity to earn remuneration or greater remuneration<\/li>\n<li>is deprived of an opportunity to gain a financial advantages otherwise than by remuneration or<\/li>\n<\/ul>\n<p>will result in another person being given an opportunity<\/p>\n<ul>\n<li>to earn remuneration or greater remuneration or obtain or obtain a greater financial advantage from him<\/li>\n<li>\u00a0will result in another person being given an opportunity to earn remuneration or greater remuneration from him or \u00a0gain a financial advantage from him<\/li>\n<\/ul>\n<p>as the result of his or her having accepted any \u00a0false instrument as genuine or any copy of a genuine instrument in connection with his or her performance of duty.<\/p>\n<p>An act which a person has an enforceable duty to do and an omission to do an act which a person is not entitled to do so, would be disregarded for the purpose of the legislation.<\/p>\n<p>References to inducing a person to accept a false instruments includes reference to inducing a machine to respond to the instrument or copy as if it is a genuine instrument<\/p>\n<h3><span class=\"ez-toc-section\" id=\"False_Document\"><\/span>False Document<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>A person who dishonestly with the intention of making a gain for himself or another or causing loss to another by any deception which procures the execution of a valuable security is guilty of an offence.<\/p>\n<p>A person is guilty of an offence if he or she dishonestly, with the intention of making a gain for himself or another or causing loss to another, destroys, defaces, or conceals any valuable security, will or testamentary document or any original document of or belonging to or filed or deposited in any court or governmental department or office.<\/p>\n<p>A valuable security means any document<\/p>\n<ul>\n<li>creating, transferring, surrendering, or releasing any right in or over property.<\/li>\n<li>authorising the payment of money or delivery of any property.<\/li>\n<li>evidencing the creation, transfer, surrender, or release of any such right, the payment of money or delivery of any property or the satisfaction of any obligation.<\/li>\n<\/ul>\n<p>A person guilty of an offence is subject on conviction and indictment to up to 10 years imprisonment or a fine.<\/p>\n<h3><span class=\"ez-toc-section\" id=\"Counterfeiting\"><\/span>Counterfeiting<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>A person that makes a counterfeit of currency, note, or coin with the intention that he or she or another shall pass it or tender it as genuine is guilty of an offence.\u00a0 The offence is punishable on indictment by a fine or \u00a0imprisonment up to 10 years.<\/p>\n<p>A person who passes or tenders as genuine anything which is or which he or she knows or believes to be a counterfeit for currency, note or coin, or delivers any such thing to another person with the intention that the person or other person shall pass it or tender it as genuine is guilty of an offence.<\/p>\n<p>A person who without lawful authority or excuse delivers to another anything which is \u00a0or \u00a0which he knows or believes to be a counterfeit note or coin is guilty of an offence<\/p>\n<p>The first mentioned offence is subject to punishment up to 10 years.\u00a0 The second mentioned offence is subject to punishment up to 5 years.<\/p>\n<p>A person who has in his custody or under his control anything which he knows or believes to be a counterfeit of a currency, note or coin intending either to pass it or tender it as genuine or deliver to another with the intention that that persons or another person will pass it as genuine is guilty of an offence.<\/p>\n<p>A person who without lawful authority or excuse has in his custody or under his control a thing which he knows or believes to be a counterfeit note or coin is guilty of an offence.\u00a0 The first mentioned offence is subject to punishment of up to 10 years imprisonment, the second up to 5 years.<\/p>\n<p>A person who has in his custody or under his control anything which he intends to use or \u00a0permit another to use for the purpose of making counterfeit currency or coin with the intention that it is passed as genuine is guilty of an offence.\u00a0 A person who has without lawful authority or excuse h in his custody or under his control anything which has been specifically designed or adapted for making counterfeit or currency note is guilty of an offence.\u00a0 T<\/p>\n<p>The first offence is subject to punishment up to 10 years of imprisonment.\u00a0 The second offence is subject to maximum imprisonment of five years.<\/p>\n<p>It is an offence to import or export from a member state of the EU counterfeit note or currency.\u00a0 This is subject to imprisonment up to 10 years.<\/p>\n<p>Many of the above acts are if \u00a0committed outside the state are equally punishable within the state.<\/p>\n<p>There are measures to detect counterfeiting applicable to credit institutions and similar bodies.\u00a0 They must withdraw from circulation any notes or coins received which they know or suspect to be counterfeit and transfer them to the Central Bank.<\/p>\n<p>There is a recognised code of practice making provision for the procedures applicable including standards of training for identification of counterfeit notes or procedures and protocols.\u00a0 It is an offence for a financial institution to fail to comply with the legislation or to provide misleading or false information.<\/p>\n<p>Credit \u00a0institutions are permitted to disclose the relevant information. If they do so in good faith they \u00a0are immunized for any breach of confidentiality or other duty owed to their customers as a result.<\/p>\n<p><!--nextpage--><\/p>\n<h2>CRIMINAL JUSTICE (THEFT AND FRAUD OFFENCES) ACT 2001<\/h2>\n<p>REVISED<\/p>\n<p>Updated to 1 November 2023<\/p>\n<p>AN ACT TO AMEND THE LAW RELATING TO STEALING AND RELATED OFFENCES AND THEIR INVESTIGATION AND TRIAL; TO GIVE THE FORCE OF LAW TO PROVISIONS OF THE CONVENTION ON THE PROTECTION OF THE EUROPEAN COMMUNITIES&#8217; FINANCIAL INTERESTS DONE AT BRUSSELS ON 26 JULY 1995 AND THE THREE PROTOCOLS TO THAT CONVENTION; AND TO PROVIDE FOR CONSEQUENTIAL AND RELATED MATTERS. [19th December, 2001]<\/p>\n<p>BE IT ENACTED BY THE OIREACHTAS AS FOLLOWS:<\/p>\n<p>PART 1<\/p>\n<p>Preliminary<\/p>\n<p>Short title and commencement.<\/p>\n<p>1.\u2014(1) This Act may be cited as the Criminal Justice (Theft and Fraud Offences) Act, 2001.<\/p>\n<p>(2) Subject to subsection (3), this Act shall come into operation on such day or days as may be appointed by order or orders made by the Minister, either generally or with reference to any particular purpose or provision, and different days may be so appointed for different purposes and different provisions of this Act.<\/p>\n<p>(3) Parts 5 and 7 and sections 23, 53, 58 and 60(1) shall come into operation on the passing of this Act.<\/p>\n<p>Annotations<\/p>\n<p>Editorial Notes:<\/p>\n<p>E1<br \/>\nPower pursuant to subs. (2) exercised (1.08.2011) by Criminal Justice (Theft and Fraud Offences) Act 2001 (Commencement) Order 2011 (S.I. No. 394 of 2011).<\/p>\n<p>2. The 1st day of August 2011 is appointed as the day on which section 57 of the Criminal Justice (Theft and Fraud Offences) Act 2001 (No. 50 of 2001) shall come into operation.<\/p>\n<p>E2<br \/>\nPower pursuant to subs. (2) exercised (1.08.2002) by Criminal Justice (Theft and Fraud Offences) Act 2001 (Commencement) Order 2002 (S.I. No. 252 of 2002).<\/p>\n<p>The 1st day of August 2002 is fixed as the day on which the remaining provisions (other than section 57) of the Criminal Justice (Theft and Fraud Offences) Act 2001 shall come into operation, that is to say:<\/p>\n<p>(a) Parts 1, 2, 4 and 6, and<\/p>\n<p>(b) section 16 to 22, 54 to 56, 59, 60(2) and 61 to 65.<\/p>\n<h4>Interpretation (general).<\/h4>\n<p>2.\u2014(1) In this Act\u2014<\/p>\n<p>\u201cappropriates\u201d has the meaning given to it by section 4(5);<\/p>\n<p>\u201cdeception\u201d has the meaning given to it by subsection (2);<\/p>\n<p>\u201cdishonestly\u201d means without a claim of right made in good faith;<\/p>\n<p>\u201cdocument\u201d includes\u2014<\/p>\n<p>(a) a map, plan, graph, drawing, photograph or record, or<\/p>\n<p>(b) a reproduction in permanent legible form, by a computer or other means (including enlarging), of information in non-legible form;<\/p>\n<p>\u201cgain\u201d and \u201closs\u201d have the meanings given to them by subsection (3);<\/p>\n<p>\u201cinformation in non-legible form\u201d means information which is kept (by electronic means or otherwise) on microfilm, microfiche, magnetic tape or disk or in any other non-legible form;<\/p>\n<p>\u201cowner\u201d and \u201cownership\u201d, in relation to property, have the meanings given to them by subsection (4);<\/p>\n<p>\u201cpremises\u201d includes a vehicle, vessel, aircraft or hovercraft or an installation in F1[the territorial sea or in a designated area (within the meaning of the Maritime Jurisdiction Act 2021)] or a tent, caravan or other temporary or movable structure;<\/p>\n<p>\u201cproperty\u201d means money and all other property, real or personal, including things in action and other intangible property;<\/p>\n<p>\u201crecord\u201d includes any information in non-legible form which is capable of being reproduced in permanent legible form;<\/p>\n<p>\u201cstealing\u201d means committing an offence under section 4, and cognate words shall be construed accordingly;<\/p>\n<p>\u201cstolen property\u201d includes property which has been unlawfully obtained otherwise than by stealing, and cognate words shall be construed accordingly;<\/p>\n<p>\u201ctheft\u201d has the meaning given to it by section 4(1); and<\/p>\n<p>\u201cunlawfully obtained\u201d means obtained in circumstances constituting an offence, and cognate words shall be construed accordingly.<\/p>\n<p>(2) For the purposes of this Act a person deceives if he or she\u2014<\/p>\n<p>(a) creates or reinforces a false impression, including a false impression as to law, value or intention or other state of mind,<\/p>\n<p>(b) prevents another person from acquiring information which would affect that person&#8217;s judgement of a transaction, or<\/p>\n<p>(c) fails to correct a false impression which the deceiver previously created or reinforced or which the deceiver knows to be influencing another to whom he or she stands in a fiduciary or confidential relationship,<\/p>\n<p>and references to deception shall be construed accordingly.<\/p>\n<p>(3) For the purposes of this Act\u2014<\/p>\n<p>(a) \u201cgain\u201d and \u201closs\u201d are to be construed as extending only to gain or loss in money or other property, whether any such gain or loss is temporary or permanent,<\/p>\n<p>(b) \u201cgain\u201d includes a gain by keeping what one has, as well as a gain by getting what one has not, and<\/p>\n<p>(c) \u201closs\u201d includes a loss by not getting what one might get, as well as a loss by parting with what one has.<\/p>\n<p>(4) For the purposes of this Act\u2014<\/p>\n<p>(a) a person shall be regarded as owning property if he or she has possession or control of it, or has in it any proprietary right or interest (not being an equitable interest arising only from an agreement to transfer or grant an interest);<\/p>\n<p>(b) where property is subject to a trust, the persons who own it shall be regarded as including any person having a right to enforce the trust, and an intention to defeat the trust shall be regarded accordingly as an intention to deprive of the property any person having that right;<\/p>\n<p>(c) where a person receives property from or on behalf of another, and is under an obligation to that other person to retain and deal with that property or its proceeds in a particular way, that other person shall be regarded (as against the first-mentioned person) as the owner of the property;<\/p>\n<p>(d) where a person gets property by another&#8217;s mistake and is under an obligation to make restoration (in whole or in part) of the property or its proceeds or of the value thereof, then the person entitled to restoration shall to the extent of that obligation be regarded (as against the first-mentioned person) as the owner of the property or its proceeds or an amount equivalent to its value, and an intention not to make restoration shall be regarded accordingly as an intention to deprive that person of the property, proceeds or such amount;<\/p>\n<p>(e) property of a corporation sole shall be regarded as belonging to the corporation notwithstanding a vacancy in the corporation,<\/p>\n<p>and references to \u201cowner\u201d and \u201cownership\u201d shall be construed accordingly.<\/p>\n<p>(5) (a) A reference in this Act to a Part, section or Schedule is a reference to a Part, section or Schedule of this Act unless it is indicated that a reference to some other Act is intended.<\/p>\n<p>(b) A reference in this Act to a subsection, paragraph or subparagraph is to the subsection, paragraph or subparagraph of the provision in which the reference occurs unless it is indicated that a reference to some other provision is intended.<\/p>\n<p>(c) A reference in this Act to any enactment shall be construed as a reference to that enactment as amended, adapted or extended, whether before or after the passing of this Act, by or under any subsequent enactment.<\/p>\n<p>Annotations:<\/p>\n<p>Amendments:<\/p>\n<p>F1<br \/>\nSubstituted (22.11.2021) by Maritime Jurisdiction Act 2021 (28\/2021), s. 20(3) and sch. 2 item 23, S.I. No. 601 of 2021.<\/p>\n<p>&nbsp;<\/p>\n<p>&nbsp;<\/p>\n<h4>Forgery<\/h4>\n<h4>Interpretation (Part 4).<\/h4>\n<p>24.\u2014In this Part\u2014<\/p>\n<p>\u201cfalse\u201d and \u201cmaking\u201d, in relation to an instrument, have the meanings assigned to these words by section 30;<\/p>\n<p>\u201cinstrument\u201d means any document, whether of a formal or informal character (other than a currency note within the meaning of Part 5) and includes any\u2014<\/p>\n<p>(a) disk, tape, sound track or other device on or in which information is recorded or stored by mechanical, electronic or other means,<\/p>\n<p>(b) money order,<\/p>\n<p>(c) postal order,<\/p>\n<p>(d) postage stamp issued or sold by An Post or any mark denoting payment of postage which is authorised by An Post to be used instead of an adhesive stamp,<\/p>\n<p>(e) stamp of the Revenue Commissioners denoting any stamp duty or fee, whether it is an adhesive stamp or a stamp impressed by means of a die,<\/p>\n<p>(f) licence or certificate issued by the Revenue Commissioners,<\/p>\n<p>(g) cheque, including traveller&#8217;s cheque, or bank draft,<\/p>\n<p>(h) charge card, cheque card, credit card, debit card or any card combining two or more of the functions performed by such cards,<\/p>\n<p>(i) share certificate,<\/p>\n<p>(j) certified copy, issued by or on behalf of an tArd-Chl\u00e1raitheoir, of an entry in any register of births, stillbirths, marriages or deaths or in the Adopted Children Register,<\/p>\n<p>(k) certificate relating to such an entry,<\/p>\n<p>(l) a certificate of insurance,<\/p>\n<p>(m) passport or document which can be used instead of a passport,<\/p>\n<p>(n) document issued by or on behalf of a Minister of the Government and permitting or authorising a person to enter or remain (whether temporarily or permanently) in the State or to enter employment F7[or self-employment] therein,<\/p>\n<p>(o) registration certificate issued under Article 11(1)(e)(i) of the Aliens Order, 1946 (S.I. No. 395 of 1946) F8[or the Immigration Act 2004],<\/p>\n<p>(p) F9[public services card],<\/p>\n<p>(q) ticket of admission to an event to which members of the public may be admitted on payment of a fee;<\/p>\n<p>\u201cprejudice\u201d and \u201cinduce\u201d, in relation to a person, have the meanings assigned to those words by section 31;<\/p>\n<p>\u201cshare certificate\u201d means a document entitling or evidencing the title of a person to a share or interest\u2014<\/p>\n<p>(a) in any public stock, annuity, fund or debt of the Government or the State or of any government or state, including a state which forms part of another state, or<\/p>\n<p>(b) in any stock, fund or debt of a body (whether corporate or unincorporated), wherever established.<\/p>\n<p>Annotations<\/p>\n<p>Amendments:<\/p>\n<p>F7<br \/>\nInserted (30.06.2018) by European Communities (Reception Conditions) Regulations 2018 (S.I. No. 230 of 2018), reg. 28, in effect as per reg. 1(2).<\/p>\n<p>F8<br \/>\nInserted (13.02.2004) by Immigration Act 2004 (1\/2004), s. 16(7), commenced on enactment.<\/p>\n<p>F9<br \/>\nSubstituted (21.12.2010) by Social Welfare and Pensions Act 2010 (37\/2010), s. 9(4), commenced on enactment.<\/p>\n<h4>Forgery.<\/h4>\n<p>25.\u2014(1) A person is guilty of forgery if he or she makes a false instrument with the intention that it shall be used to induce another person to accept it as genuine and, by reason of so accepting it, to do some act, or to make some omission, to the prejudice of that person or any other person.<\/p>\n<p>(2) A person guilty of forgery is liable on conviction on indictment to a fine or imprisonment for a term not exceeding 10 years or both.<\/p>\n<p>Annotations:<\/p>\n<p>Editorial Notes:<\/p>\n<p>E19<br \/>\nOffence under section designated a relevant offence for purposes of Criminal Justice Act 2011 (9.08.2011) by Criminal Justice Act 2011 (22\/2011), s. 3 and sch. 1 para. 23, S.I. No. 411 of 2011.<\/p>\n<h4>Using false instrument.<\/h4>\n<p>26.\u2014(1) A person who uses an instrument which is, and which he or she knows or believes to be, a false instrument, with the intention of inducing another person to accept it as genuine and, by reason of so accepting it, to do some act, or to make some omission, or to provide some service, to the prejudice of that person or any other person is guilty of an offence.<\/p>\n<p>(2) A person guilty of an offence under this section is liable on conviction on indictment to a fine or imprisonment for a term not exceeding 10 years or both.<\/p>\n<p>Annotations:<\/p>\n<p>Editorial Notes:<\/p>\n<p>E20<br \/>\nOffence under section designated a relevant offence for purposes of Criminal Justice Act 2011 (9.08.2011) by Criminal Justice Act 2011 (22\/2011), s. 3 and sch. 1 para. 23, S.I. No. 411 of 2011.<\/p>\n<h4>Copying false instrument.<\/h4>\n<p>27.\u2014(1) A person who makes a copy of an instrument which is, and which he or she knows or believes to be, a false instrument with the intention that it shall be used to induce another person to accept it as a copy of a genuine instrument and, by reason of so accepting it, to do some act, or to make some omission, or to provide some service, to the prejudice of that person or any other person is guilty of an offence.<\/p>\n<p>(2) A person guilty of an offence under this section is liable on conviction on indictment to a fine or imprisonment for a term not exceeding 10 years or both.<\/p>\n<p>Annotations:<\/p>\n<p>Editorial Notes:<\/p>\n<p>E21<br \/>\nOffence under section designated a relevant offence for purposes of Criminal Justice Act 2011 (9.08.2011) by Criminal Justice Act 2011 (22\/2011), s. 3 and sch. 1 para. 23, S.I. No. 411 of 2011.<\/p>\n<h4>Using copy of false instrument.<\/h4>\n<p>28.\u2014(1) A person who uses a copy of an instrument which is, and which he or she knows or believes to be, a false instrument with the intention of inducing another person to accept it as a copy of a genuine instrument and, by reason of so accepting it, to do some act, or to make some omission, or to provide some service, to the prejudice of that person or another person is guilty of an offence.<\/p>\n<p>(2) A person guilty of an offence under this section is liable on conviction on indictment to a fine or imprisonment for a term not exceeding 10 years or both.<\/p>\n<p>Annotations:<\/p>\n<p>Editorial Notes:<\/p>\n<p>E22<br \/>\nOffence under section designated a relevant offence for purposes of Criminal Justice Act 2011 (9.08.2011) by Criminal Justice Act 2011 (22\/2011), s. 3 and sch. 1 para. 23, S.I. No. 411 of 2011.<\/p>\n<h4>Custody or control of certain false instruments, etc.<\/h4>\n<p>29.\u2014(1) A person who has in his or her custody or under his or her control an instrument which is, and which he or she knows or believes to be, a false instrument with the intention that it shall be used to induce another person to accept it as genuine and, by reason of so accepting it, to do some act, or to make some omission, or to provide some service, to the prejudice of that person or any other person is guilty of an offence.<\/p>\n<p>(2) A person who, without lawful authority or excuse, has an instrument which is, and which he or she knows or believes to be, a false instrument in his or her custody or under his or her control is guilty of an offence.<\/p>\n<p>(3) A person who makes or has in his or her custody or under his or her control a machine, stamp, implement, paper or any other material, which to his or her knowledge is or has been specially designed or adapted for the making of an instrument with the intention\u2014<\/p>\n<p>(a) that it would be used in the making of a false instrument, and<\/p>\n<p>(b) that the instrument would be used to induce another person to accept it as genuine and, by reason of so accepting it, to do some act, or to make some omission, or to provide some service, to the prejudice of that person or any other person,<\/p>\n<p>is guilty of an offence.<\/p>\n<p>(4) A person who, without lawful authority or excuse, has in his or her custody or under his or her control any machine, stamp, implement, paper or material which to his or her knowledge is or has been specially designed or adapted for the making of an instrument with the intention that it would be used for the making of a false instrument is guilty of an offence.<\/p>\n<p>(5) In subsections (3) and (4), references to a machine include references to any disk, tape, drive or other device on or in which a program is recorded or stored by mechanical, electronic or other means, being a program designed or adapted to enable an instrument to be made or to assist in its making, and those subsections shall apply and have effect accordingly.<\/p>\n<p>(6) A person guilty of an offence under this section is liable on conviction on indictment to a fine or imprisonment for a term not exceeding\u2014<\/p>\n<p>(a) in the case of an offence under subsection (2) or (4), 5 years,<\/p>\n<p>(b) in the case of an offence under subsection (1) or (3), 10 years,<\/p>\n<p>or both.<\/p>\n<p>Annotations:<\/p>\n<p>Editorial Notes:<\/p>\n<p>E23<br \/>\nOffence under section designated a relevant offence for purposes of Criminal Justice Act 2011 (9.08.2011) by Criminal Justice Act 2011 (22\/2011), s. 3 and sch. 1 para. 23, S.I. No. 411 of 2011.<\/p>\n<h4>Meaning of \u201cfalse\u201d and \u201cmaking\u201d.<\/h4>\n<p>30.\u2014(1) An instrument is false for the purposes of this Part if it purports\u2014<\/p>\n<p>(a) to have been made in the form in which it is made by a person who did not in fact make it in that form,<\/p>\n<p>(b) to have been made in the form in which it is made on the authority of a person who did not in fact authorise its making in that form,<\/p>\n<p>(c) to have been made in the terms in which it is made by a person who did not in fact make it in those terms,<\/p>\n<p>(d) to have been made in the terms in which it is made on the authority of a person who did not in fact authorise its making in those terms,<\/p>\n<p>(e) to have been altered in any respect by a person who did not in fact alter it in that respect,<\/p>\n<p>(f) to have been altered in any respect on the authority of a person who did not in fact authorise the alteration in that respect,<\/p>\n<p>(g) to have been made or altered on a date on which, or at a place at which, or otherwise in circumstances in which, it was not in fact made or altered, or<\/p>\n<p>(h) to have been made or altered by an existing person where that person did not in fact exist.<\/p>\n<p>(2) A person shall be treated for the purposes of this Part as making a false instrument if he or she alters an instrument so as to make it false in any respect (whether or not it is false in some other respect apart from that alteration).<\/p>\n<h4>Meaning of \u201cprejudice\u201d and \u201cinduce\u201d.<\/h4>\n<p>31.\u2014(1) Subject to subsections (2) and (4), for the purposes of this Part, an act or omission intended to be induced shall be to a person&#8217;s prejudice if, and only if, it is one which, if it occurs\u2014<\/p>\n<p>(a) will result, as respects that person\u2014<\/p>\n<p>(i) in temporary or permanent loss of property,<\/p>\n<p>(ii) in deprivation of an opportunity to earn remuneration or greater remuneration, or<\/p>\n<p>(iii) in deprivation of an opportunity to gain a financial advantage otherwise than by way of remuneration,<\/p>\n<p>or<\/p>\n<p>(b) will result in another person being given an opportunity\u2014<\/p>\n<p>(i) to earn remuneration or greater remuneration from him or her, or<\/p>\n<p>(ii) to gain a financial advantage from him or her otherwise than by way of remuneration,<\/p>\n<p>or<\/p>\n<p>(c) will be the result of his or her having accepted any false instrument as genuine, or any copy of it as a copy of a genuine instrument, in connection with his or her performance of any duty.<\/p>\n<p>(2) An act which a person has an enforceable duty to do and an omission to do an act which a person is not entitled to do shall be disregarded for the purposes of this Part.<\/p>\n<p>(3) In this Part references to inducing a person to accept a false instrument as genuine, or a copy of a false instrument as a copy of a genuine one, include references to inducing a machine to respond to the instrument or copy as if it were a genuine instrument or copy of a genuine one.<\/p>\n<p>(4) Where subsection (3) applies, the act or omission intended to be induced by the machine responding to the instrument or copy shall be treated as an act or omission to a person&#8217;s prejudice.<\/p>\n<p>&nbsp;<\/p>\n<p>PART 5<\/p>\n<h4>Counterfeiting<\/h4>\n<h4>Interpretation (Part 5).<\/h4>\n<p>32.\u2014(1) In this Part\u2014<\/p>\n<p>F10[&#8220;currency note&#8221; means a currency note lawfully issued or customarily used as money in the State or in any other state or a territorial unit within it and includes a currency note denominated in euro;]<\/p>\n<p>F11[&#8220;coin&#8221; (other than in relation to a coin referred to in the definition of \u2018designated\u2019 and a coin to which subsection (2)(aa) applies) means a coin lawfully issued or customarily used as money in the State or in any other state or a territorial unit within it and includes a coin denominated in euro or in cent;]<\/p>\n<p>F11[&#8220;counterfeiting instrument&#8221; includes any instrument, article, computer programme or data, and any other means specially designed or adapted for making a counterfeit of a currency note or coin;]<\/p>\n<p>F11[&#8220;currency authority&#8221; means an authority or body referred to in paragraph (a), (b) or (c) of the definition of \u2018lawfully issued\u2019;]<\/p>\n<p>F11[&#8220;currency instrument&#8221; includes any instrument, article, computer programme or data, and any other means specially designed or adapted for making a currency note or coin;]<\/p>\n<p>F11[&#8220;designated&#8221; means, in relation to a note or coin, designated for circulation as legal tender but not yet lawfully issued;]<\/p>\n<p>F11[&#8220;Directive 2014\/62\/EU&#8221; means Directive 2014\/62\/EU of the European Parliament and of the Council of 15 May 2014 on the protection of the euro and other currencies against counterfeiting by criminal law, and replacing Council Framework Decision 2000\/383\/JHA;]<\/p>\n<p>\u201clawfully issued\u201d means issued\u2014<\/p>\n<p>(a) by or under the authority of the European Central Bank,<\/p>\n<p>(b) by the Central Bank of Ireland or the Minister for Finance, or<\/p>\n<p>(c) by a body in a state (other than the State) or a territorial unit within it which is authorised under the law of that state or territorial unit to issue currency notes or coins.<\/p>\n<p>F11[&#8220;security feature&#8221; includes a hologram, watermark or other component of currency which serves to protect against counterfeiting;]<\/p>\n<p>(2) For the purposes of this Part, a thing is a counterfeit of a currency note or coin\u2014<\/p>\n<p>(a) if it is not a currency note or coin but resembles a currency note or coin (whether on one side only or on both) to such an extent that it is reasonably capable of passing for a currency note or coin of that F10[description,]<\/p>\n<p>F11[(aa) if it is a note or coin which has been manufactured by use of legal facilities or materials in violation of the rights or the conditions under which a currency authority may issue currency notes or coins, or]<\/p>\n<p>(b) if it is a currency note or coin which has been so altered that it is reasonably capable of passing for a note or coin of some other description.<\/p>\n<p>F12[(2A) A reference in section 34, 35, 36, 37 and 38 to a counterfeit of a currency note or coin shall be deemed to include a reference to a designated note or coin.]<\/p>\n<p>(3) For the purposes of this Part\u2014<\/p>\n<p>(a) a thing consisting of or containing a representation of one side only of a currency note, with or without the addition of other material, is capable of being a counterfeit of such a currency note, and<\/p>\n<p>(b) a thing consisting\u2014<\/p>\n<p>(i) of parts of two or more currency notes, or<\/p>\n<p>(ii) of parts of a currency note, or of parts of two or more currency notes, with the addition of other material,<\/p>\n<p>is capable of being a counterfeit of a currency note.<\/p>\n<p>F12[(4) A word or expression used in this Part that is also used in Directive 2014\/62\/EU has, unless the contrary intention appears, the same meaning in this Part as it has in that Directive.]<\/p>\n<p>Annotations:<\/p>\n<p>Amendments:<\/p>\n<p>F10<br \/>\nSubstituted (3.08.2021) by Counterfeiting Act 2021 (16\/2021), s. 3(a)(i), (b)(i), S.I. No. 404 of 2021.<\/p>\n<p>F11<br \/>\nInserted (3.08.2021) by Counterfeiting Act 2021 (16\/2021), s. 3(a)(i), (ii), (b)(i), (ii), S.I. No. 404 of 2021.<\/p>\n<p>F12<br \/>\nInserted (3.08.2021) by Counterfeiting Act 2021 (16\/2021), s. 3(c), (d), S.I. No. 404 of 2021.<\/p>\n<h4>Counterfeiting currency notes and coins.<\/h4>\n<p>33.\u2014(1) A person who makes a counterfeit of a currency note or coin, with the intention that he or she or another shall pass or tender it as genuine, is guilty of an offence.<\/p>\n<p>F13[(1A) A person who makes or alters a designated note or coin, with the intention that he or she or another shall pass or tender it as genuine, is guilty of an offence.]<\/p>\n<p>(2) A person guilty of an offence under this section is liable on conviction on indictment to a fine or imprisonment for a term not exceeding 10 years or both.<\/p>\n<p>Annotations:<\/p>\n<p>Amendments:<\/p>\n<p>F13<br \/>\nInserted (3.08.2021) by Counterfeiting Act 2021 (16\/2021), s. 4, S.I. No. 404 of 2021.<\/p>\n<p>Editorial Notes:<\/p>\n<p>E24<br \/>\nOffence under section designated a relevant offence for purposes of Criminal Justice Act 2011 (9.08.2011) by Criminal Justice Act 2011 (22\/2011), s. 3 and sch. 1 para. 23, S.I. No. 411 of 2011.<\/p>\n<h4>Passing, etc. counterfeit currency notes or coins.<\/h4>\n<p>34.\u2014(1) A person who\u2014<\/p>\n<p>(a) passes or tenders as genuine any thing which is, and which he or she knows or believes to be, a counterfeit of a currency note or coin, or<\/p>\n<p>(b) delivers any such thing to another person with the intention that that person or any other person shall pass or tender it as genuine,<\/p>\n<p>is guilty of an offence.<\/p>\n<p>(2) A person who, without lawful authority or excuse, delivers to another person anything which is, and which he or she knows or believes to be, a counterfeit of a currency note or coin is guilty of an offence.<\/p>\n<p>F14[(2A) A person who receives, obtains or transports anything which is, and which he or she knows or believes to be, a counterfeit of a currency note or coin with the intention that he or she or another shall pass or tender it as genuine is guilty of an offence.]<\/p>\n<p>(3) A person guilty of an offence under this section is liable on conviction on indictment to a fine or imprisonment for a term not exceeding\u2014<\/p>\n<p>(a) in the case of an offence under subsection (1), 10 years, or<\/p>\n<p>(b) in the case of an offence under F15[subsection (2) or (2A)], 5 years,<\/p>\n<p>or both.<\/p>\n<p>Annotations:<\/p>\n<p>Amendments:<\/p>\n<p>F14<br \/>\nInserted (3.08.2021) by Counterfeiting Act 2021 (16\/2021), s. 5(a), S.I. No. 404 of 2021.<\/p>\n<p>F15<br \/>\nSubstituted (3.08.2021) by Counterfeiting Act 2021 (16\/2021), s. 5(b), S.I. No. 404 of 2021.<\/p>\n<p>Editorial Notes:<\/p>\n<p>E25<br \/>\nOffence under section designated a relevant offence for purposes of Criminal Justice Act 2011 (9.08.2011) by Criminal Justice Act 2011 (22\/2011), s. 3 and sch. 1 para. 23, S.I. No. 411 of 2011.<\/p>\n<h4>Custody or control of counterfeit currency notes and coins.<\/h4>\n<p>35.\u2014(1) A person who has in his or her custody or under his or her control any thing which is, and which he or she knows or believes to be, a counterfeit of a currency note or coin, intending either\u2014<\/p>\n<p>(a) to pass or tender it as genuine, or<\/p>\n<p>(b) to deliver it to another with the intention that that person or any other person shall pass or tender it as genuine,<\/p>\n<p>is guilty of an offence.<\/p>\n<p>(2) A person who, without lawful authority or excuse, has in his or her custody or under his or her control any thing which is, and which he or she knows or believes to be, a counterfeit of a currency note or coin is guilty of an offence.<\/p>\n<p>(3) A person guilty of an offence under this section is liable on conviction on indictment to a fine or imprisonment for a term not exceeding\u2014<\/p>\n<p>(a) in the case of an offence under subsection (1), 10 years, or<\/p>\n<p>(b) in the case of an offence under subsection (2), 5 years,<\/p>\n<p>or both.<\/p>\n<p>Annotations:<\/p>\n<p>Editorial Notes:<\/p>\n<p>E26<br \/>\nOffence under section designated a relevant offence for purposes of Criminal Justice Act 2011 (9.08.2011) by Criminal Justice Act 2011 (22\/2011), s. 3 and sch. 1 para. 23, S.I. No. 411 of 2011.<\/p>\n<h4>Materials and implements for counterfeiting.<\/h4>\n<p>F16[36.\u2014(1) A person who makes, receives, obtains or has in his or her custody or under his or her control a currency instrument, counterfeiting instrument or security feature, with the intention that he or she or another shall use the currency instrument, counterfeiting instrument or security feature for the purpose of making a counterfeit of a currency note or coin with the intention that it be passed or tendered as genuine, is guilty of an offence.<\/p>\n<p>(2) A person who, without lawful authority or excuse, has in his or her custody or under his or her control a currency instrument, counterfeiting instrument or security feature is guilty of an offence.<\/p>\n<p>F17[(3) A person guilty of an offence under this section is liable on conviction on indictment to a fine or imprisonment for a term not exceeding\u2014<\/p>\n<p>(a) in the case of an offence under subsection (1), 10 years, or<\/p>\n<p>(b) in the case of an offence under subsection (2), five years,<\/p>\n<p>or both.]]<\/p>\n<p>Annotations:<\/p>\n<p>Amendments:<\/p>\n<p>F16<br \/>\nSubstituted (3.08.2021) by Counterfeiting Act 2021 (16\/2021), s. 6, S.I. No. 404 of 2021.<\/p>\n<p>F17<br \/>\nSubstituted (1.11.2023) by Criminal Justice (Miscellaneous Provisions) Act 2023 (24\/2023), s. 68, S.I. No. 525 of 2023, art. 3(g).<\/p>\n<p>Editorial Notes:<\/p>\n<p>E27<br \/>\nOffence under section designated a relevant offence for purposes of Criminal Justice Act 2011 (9.08.2011) by Criminal Justice Act 2011 (22\/2011), s. 3 and sch. 1 para. 23, S.I. No. 411 of 2011.<\/p>\n<h4>Import and export of counterfeits.<\/h4>\n<p>37.\u2014F18[(1) A person who imports or exports a counterfeit of a currency note or coin, which he or she knows or believes to be a counterfeit of a currency note or coin, with the intention that he or she or another shall pass or tender it as genuine is guilty of an offence.]<\/p>\n<p>(2) A person guilty of an offence under this section is liable on conviction on indictment to a fine or imprisonment for a term not exceeding 10 years or both.<\/p>\n<p>Annotations:<\/p>\n<p>Amendments:<\/p>\n<p>F18<br \/>\nSubstituted (3.08.2021) by Counterfeiting Act 2021 (16\/2021), s. 7, S.I. No. 404 of 2021.<\/p>\n<p>Editorial Notes:<\/p>\n<p>E28<br \/>\nOffence under section designated a relevant offence for purposes of Criminal Justice Act 2011 (9.08.2011) by Criminal Justice Act 2011 (22\/2011), s. 3 and sch. 1 para. 23, S.I. No. 411 of 2011.<\/p>\n<h4>Certain offences committed outside the State.<\/h4>\n<p>F19[38.\u2014(1) An Irish citizen who does an act in a place outside the State that, if done in the State, would constitute\u2014<\/p>\n<p>(a) an offence under section 33, 34, 35, 36, 37 or 38A, or<\/p>\n<p>(b) an offence of inciting, aiding and abetting, or attempting the commission of an offence referred to in paragraph (a),<\/p>\n<p>is guilty of an offence.<\/p>\n<p>(2) Subject to subsection (4), a person other than an Irish citizen who does an act in a place outside the State that, if done in the State, would constitute\u2014<\/p>\n<p>(a) an offence under section 33, 34, 35, 36, 37 or 38A, or<\/p>\n<p>(b) an offence of inciting, aiding and abetting, or attempting the commission of an offence referred to in paragraph (a), is guilty of an offence.<\/p>\n<p>(3) A person guilty of an offence under subsection (1) or (2) is liable on conviction on indictment to the penalty to which he or she would have been liable if he or she had done the act that constitutes the offence in the State.<\/p>\n<p>(4) Subsection (2) shall apply where the counterfeit of a currency note or coin to which the act related was a counterfeit of a currency note denominated in euro or a coin denominated in euro or in cent.<\/p>\n<p>(5) Where a person is charged with an offence under subsection (2), no further proceedings in the matter (other than a remand in custody or on bail) may be taken except by, or with the consent of, the Director of Public Prosecutions.<\/p>\n<p>(6) The Director of Public Prosecutions may take proceedings for an offence under subsection (2) if satisfied that\u2014<\/p>\n<p>(a) a request for a person\u2019s surrender for the purpose of trying him or her for an offence in respect of the conduct concerned has been made by a state in relation to which Part II of the Extradition Act 1965 applies, and that request has been finally refused (whether as a result of a decision of a court or otherwise),<\/p>\n<p>(b) a European arrest warrant has been received from an issuing state for the purpose of bringing proceedings against the person for an offence in respect of the conduct concerned, and a final determination has been made that the European arrest warrant should not be endorsed for execution in the State under the European Arrest Warrant Act 2003 or that the person should not be surrendered to the issuing state concerned, or<\/p>\n<p>(c) a counterfeit of a currency note denominated in euro or a coin denominated in euro or in cent related to the offence has been detected in the State.<\/p>\n<p>(7) Proceedings for an offence under subsection (1) or (2) may be taken in any place in the State and the offence may for all incidental purposes be treated as having been committed in that place.]<\/p>\n<p>Annotations:<\/p>\n<p>Amendments:<\/p>\n<p>F19<br \/>\nSubstituted (3.08.2021) by Counterfeiting Act 2021 (16\/2021), s. 8, S.I. No. 404 of 2021.<\/p>\n<p>Editorial Notes:<\/p>\n<p>E29<br \/>\nOffence under section designated a relevant offence for purposes of Criminal Justice Act 2011 (9.08.2011) by Criminal Justice Act 2011 (22\/2011), s. 3 and sch. 1 para. 23, S.I. No. 411 of 2011.<\/p>\n<p>F20[<\/p>\n<h4>Liability for offences by body corporate, etc. (Part 5)<\/h4>\n<p>38A.\u2014(1) Where a relevant offence is committed for the benefit of a body corporate by a relevant person and the commission of the relevant offence is attributable to the failure, by a director, manager, secretary or other officer of the body corporate, or a person purporting to act in that capacity, to exercise, at the time of the commission of the relevant offence and in all the circumstances of the case, the requisite degree of supervision or control of the relevant person, the body corporate shall be guilty of an offence.<\/p>\n<p>(2) In proceedings for an offence under subsection (1), it shall be a defence for a body corporate against which such proceedings are brought to prove that it took all reasonable steps and exercised all due diligence to avoid the commission of the offence.<\/p>\n<p>(3) Where a relevant offence is committed by a body corporate and it is proved that the offence was committed with the consent or connivance, or was attributable to any wilful neglect, of a person who was a director, manager, secretary or other officer of the body corporate, or a person purporting to act in that capacity, that person shall, as well as the body corporate, be guilty of an offence and shall be liable to be proceeded against and punished as if he or she were guilty of the first-mentioned offence.<\/p>\n<p>(4) Where the affairs of a body corporate are managed by its members, subsection (3) shall apply in relation to the acts and defaults of a member in connection with his or her functions of management as if he or she were a director or manager of the body corporate.<\/p>\n<p>(5) Subsection (1)\u2014<\/p>\n<p>(a) is without prejudice to the other circumstances, under the general law, whereby acts of a natural person are attributed to a body corporate resulting in criminal liability of that body corporate for those acts, and<\/p>\n<p>(b) does not exclude criminal proceedings against natural persons who are involved as perpetrators, inciters or accessories in an offence referred to in that subsection.<\/p>\n<p>(6) A person guilty of an offence under subsection (1) is liable on conviction on indictment to a fine.<\/p>\n<p>(7) In this section\u2014<\/p>\n<p>&#8220;relevant person&#8221;, in relation to a body corporate, means\u2014<\/p>\n<p>(a) a director, manager, secretary or other officer of the body corporate, or a person purporting to act in that capacity, or<\/p>\n<p>(b) an employee, subsidiary or agent of the body corporate;<\/p>\n<p>&#8220;relevant offence&#8221; means an offence\u2014<\/p>\n<p>(a) under section 33, 34, 35, 36 or 37, or<\/p>\n<p>(b) of inciting, aiding and abetting, or attempting the commission of an offence referred to in paragraph (a);<\/p>\n<p>&#8220;subsidiary&#8221;, in relation to a body corporate, has the same meaning as it has in the Companies Act 2014.]<\/p>\n<p>Annotations:<\/p>\n<p>Amendments:<\/p>\n<p>F20<br \/>\nInserted (3.08.2021) by Counterfeiting Act 2021 (16\/2021), s. 9, S.I. No. 404 of 2021.<\/p>\n<h4>Measures to detect counterfeiting.<\/h4>\n<p>39.\u2014(1) In this section\u2014<\/p>\n<p>F21[\u2018credit institution\u2019 means a credit institution as defined in point (1) of Article 4(1) of Regulation (EU) No. 575\/20138 of the European Parliament and of the Council of 26 June 2013 on prudential requirements for credit institutions and investment firms and amending Regulation (EU) No. 648\/2012;]<\/p>\n<p>F22[\u2018designated body\u2019 means\u2014<\/p>\n<p>(a) a credit institution,<\/p>\n<p>(b) within the limits of its payment activity, a payment service provider,<\/p>\n<p>(c) An Post, and<\/p>\n<p>(d) any other person engaged in the processing and distribution to the public of currency notes or coins, or both, including\u2014<\/p>\n<p>(i) a person whose activity consists of exchanging currency notes and coins of different currencies, including a person or body authorised under the Central Bank Act 1997 to carry on bureau de change business,<\/p>\n<p>(ii) a transporter of funds, and<\/p>\n<p>(iii) a person who is engaged on a secondary basis in the processing and distribution to the public of currency notes via automated teller machines (ATMs), within the limit of that secondary basis;]<\/p>\n<p>F21[&#8220;payment service provider&#8221; means a person referred to in Regulation 6(1) of the European Union (Payment Services) Regulations 2018 ( S.I. No. 6 of 2018);]<\/p>\n<p>\u201crecognised code of practice\u201d means a code of practice drawn up for the purposes of this section\u2014<\/p>\n<p>(a) by a designated body or class of designated bodies and approved by the Central Bank of Ireland, or<\/p>\n<p>(b) by the Central Bank of Ireland for a designated body or class of such bodies.<\/p>\n<p>F21[&#8220;transporter of funds&#8221; has the same meaning as it has in Regulation (EC) No. 1338\/2001 of 28 June 2001 laying down measures necessary for the protection of the euro against counterfeiting, as amended by Council Regulation (EC) No. 44\/2009 of 18 December 2008;]<\/p>\n<p>F21[(1A) A reference in this section to a note or coin does not include a reference to a note or coin that is denominated, or purports to be denominated, in euro or in cent.]<\/p>\n<p>(2) A designated body shall\u2014<\/p>\n<p>(a) withdraw from circulation any notes or coins received by it or tendered to it which it knows or suspects to be counterfeit, and<\/p>\n<p>(b) transmit them as soon as possible to the Central Bank of Ireland with such information as to the time, location and circumstances of their receipt as may be available.<\/p>\n<p>(3) Counterfeit or suspect currency notes or coins may be transmitted to the Garda S\u00edoch\u00e1na under subsection (2) in accordance with a recognised code of practice.<\/p>\n<p>(4) A recognised code of practice may include provision for\u2014<\/p>\n<p>(a) procedures to be followed by directors or other officers and employees of a designated body in the conduct of its business,<\/p>\n<p>(b) instructions to them on the application of this section,<\/p>\n<p>(c) standards of training in the identification of counterfeit notes and coins,<\/p>\n<p>(d) procedures to be followed by them on perceiving or suspecting that currency notes or coins are counterfeit,<\/p>\n<p>(e) different such procedures to be followed in respect of different currencies,<\/p>\n<p>(f) the retention of documents required for the purposes of criminal proceedings.<\/p>\n<p>(5) Without prejudice to section 58, a designated body which contravenes a provision of subsection (2) of this section or who provides false or misleading information on matters referred to in F23[that subsection] is guilty of an offence under this section and liable\u2014<\/p>\n<p>(a) on summary conviction, to a fine not exceeding \u00a31,500 or imprisonment for a term not exceeding 12 months or both, or<\/p>\n<p>(b) on conviction on indictment, to a fine or imprisonment for a term not exceeding 5 years or both.<\/p>\n<p>(6) It shall be a defence in proceedings for an offence under this section\u2014<\/p>\n<p>(a) for a designated body to show\u2014<\/p>\n<p>(i) that it had established procedures to enable this section to be complied with, or<\/p>\n<p>(ii) that it had complied with the relevant provisions of a recognised code of practice,<\/p>\n<p>and<\/p>\n<p>(b) for a person employed by a designated body to show that he or she transmitted the currency notes or coins concerned, or gave the relevant information, to another person in accordance with an internal reporting procedure or a recognised code of practice.<\/p>\n<p>(7) Where a designated body, a director, other officer or employee of the body\u2014<\/p>\n<p>(a) discloses in good faith to a member of the Garda S\u00edoch\u00e1na or any person concerned in the investigation or prosecution of an offence under this Part a suspicion that a currency note or coin is counterfeit or any matter on which such a suspicion is based, or<\/p>\n<p>(b) otherwise complies in good faith with subsection (2) or with a recognised code of practice,<\/p>\n<p>such disclosure or compliance shall not be treated as a breach of any restriction imposed by statute or otherwise on the disclosure of information or involve the person or body making the disclosure in liability in any proceedings.<\/p>\n<p>(8) F24[\u2026]<\/p>\n<p>Annotations<\/p>\n<p>Amendments:<\/p>\n<p>F21<br \/>\nInserted (3.08.2021) by Counterfeiting Act 2021 (16\/2021), s. 10(a)(ii), (b), S.I. No. 404 of 2021.<\/p>\n<p>F22<br \/>\nSubstituted (3.08.2021) by Counterfeiting Act 2021 (16\/2021), s. 10(a)(i), S.I. No. 404 of 2021.<\/p>\n<p>F23<br \/>\nSubstituted (25.08.2009) by Criminal Justice (Miscellaneous Provisions) Act 2009 (28\/2009), s. 50, S.I. No. 330 of 2009.<\/p>\n<p>F24<br \/>\nDeleted (3.08.2021) by Counterfeiting Act 2021 (16\/2021), s. 10(c), S.I. No. 404 of 2021.<\/p>\n<p>8 OJ No. L 176, 27.06.2013, p.1<\/p>\n<p>PART 6<\/p>\n<p>Convention on Protection of European Communities&#8217; Financial Interests<\/p>\n<p>Annotations:<\/p>\n<p>Editorial Notes:<\/p>\n<p>E30<br \/>\nThe Convention on Protection of European Communities&#8217; Financial Interests and associated Protocols were repealed and replaced by Criminal Justice (Theft and Fraud Offences) (Amendment) Act 2021 (2\/2021), with the effect that Part 6 as amended refers to Directive (EU) 2017\/1371 of the European Parliament and of the Council of 5 July 2017, set out in Schedule 1A:<\/p>\n<h4>Directive on the Fight against Fraud\u00a0to the European Union&#8217;s Financial Interests<\/h4>\n<h4>Interpretation (Part 6)<\/h4>\n<p>F25[40.\u2014(1) In this Part\u2014<\/p>\n<p>&#8220;Act of 2018&#8221; means the Criminal Justice (Corruption Offences) Act 2018;<\/p>\n<p>&#8220;corruption offence&#8221; means an offence under section 5 of the Act of 2018;<\/p>\n<p>&#8220;Directive&#8221; means Directive (EU) 2017\/1371 of the European Parliament and of the Council of 5 July 2017 on the fight against fraud to the Union\u2019s financial interests by means of criminal law, the text of which is, for convenience of reference, set out in Schedule 1A;<\/p>\n<p>&#8220;fraud affecting the financial interests of the European Union&#8221; has the same meaning as &#8220;fraud affecting the Union\u2019s financial interests&#8221; in Article 3(2) of the Directive;<\/p>\n<p>&#8220;misappropriation&#8221; has the same meaning as it has in Article 4(3) of the Directive;<\/p>\n<p>&#8220;money laundering offence&#8221; means an offence under Part 2 of the Criminal Justice (Money Laundering and Terrorist Financing) Act 2010;<\/p>\n<p>&#8220;national official&#8221;, for the purposes of the application of Article 4(4)(a) of the Directive, means an Irish official within the meaning of section 2(1) of the Act of 2018;<\/p>\n<p>&#8220;public official&#8221; means\u2014<\/p>\n<p>(a) a Union official within the meaning of Article 4(4)(a)(i) of the Directive,<\/p>\n<p>(b) a national official,<\/p>\n<p>(c) a foreign official within the meaning of section 2(1) of the Act of 2018, or<\/p>\n<p>(d) a person referred to in Article 4(4)(b) of the Directive.<\/p>\n<p>(2) A word or expression that is used in this Part and that is also used in the Directive has, unless the context otherwise requires, the same meaning in this Part as it has in the Directive.]<\/p>\n<p>Annotations:<\/p>\n<p>Amendments:<\/p>\n<p>F25<br \/>\nSubstituted (14.04.2021) by Criminal Justice (Theft and Fraud Offences) (Amendment) Act 2021 (2\/2021), s. 2, S.I. No. 167 of 2021.<\/p>\n<p>Editorial Notes:<\/p>\n<p>E31<br \/>\nPrevious affecting provision: definition of &#8220;money laundering&#8221; substituted (15.07.2010) by Criminal Justice (Money Laundering and Terrorist Financing) Act 2010 (6\/2010), s. 119, S.I. No. 342 of 2010; section substituted as per F-note above.<\/p>\n<p>E32<br \/>\nPrevious affecting provision: definitions of &#8220;active corruption&#8221; and &#8220;passive corruption&#8221; repealed (30.07.2018) by Criminal Justice (Corruption Offences) Act 2018 (9\/2018), s. 4 and sch. 2, S.I. No. 298 of 2018; section substituted as per F-note above.<\/p>\n<h4>Convention and Protocols to have force of law.<\/h4>\n<p>41.\u2014F26[\u2026]<\/p>\n<p>Annotations:<\/p>\n<p>Amendments:<\/p>\n<p>F26<br \/>\nRepealed (14.04.2021) by Criminal Justice (Theft and Fraud Offences) (Amendment) Act 2021 (2\/2021), s. 12(a), S.I. No. 167 of 2021.<\/p>\n<p>Fraud affecting financial interests of European Union<\/p>\n<p>F27[42. (1) Subject to subsection (2), a person who intentionally commits any fraud affecting the financial interests of the European Union is guilty of an offence and is liable on conviction on indictment to a fine or to imprisonment for a term not exceeding 5 years or both.<\/p>\n<p>(2) Where an offence under subsection (1) relates to acts or omissions to which Article 3(2)(d) of the Directive applies, the offence is not committed unless such acts or omissions are connected with the territory of two or more Member States and involve a total damage of not less than \u20ac10,000,000.]<\/p>\n<p>Annotations:<\/p>\n<p>Amendments:<\/p>\n<p>F27<br \/>\nSubstituted (14.04.2021) by Criminal Justice (Theft and Fraud Offences) (Amendment) Act 2021 (2\/2021), s. 3, S.I. No. 167 of 2021.<\/p>\n<p>Editorial Notes:<\/p>\n<p>E33<br \/>\nOffence under section designated a relevant offence for purposes of Criminal Justice Act 2011 (9.08.2011) by Criminal Justice Act 2011 (22\/2011), s. 3 and sch. 1 para. 23, S.I. No. 411 of 2011.<\/p>\n<p>F28[<\/p>\n<h4>Misappropriation<\/h4>\n<p>42A.\u2014A public official who intentionally commits misappropriation is guilty of an offence and is liable on conviction on indictment to a fine or to imprisonment for a term not exceeding 5 years or both.]<\/p>\n<p>Annotations:<\/p>\n<p>Amendments:<\/p>\n<p>F28<br \/>\nInserted (14.04.2021) by Criminal Justice (Theft and Fraud Offences) (Amendment) Act 2021 (2\/2021), s. 4, S.I. No. 167 of 2021.<\/p>\n<p>Editorial Notes:<\/p>\n<p>E34<br \/>\nThe section heading is taken from the amending section in the absence of one included in the amendment.<\/p>\n<p>F29[<\/p>\n<h4>Liability for offences by body corporate, etc. (Part 6)<\/h4>\n<p>42B.\u2014(1) Where a relevant offence is committed for the benefit of a body corporate by a relevant person and the commission of the relevant offence is attributable to the failure, by a director, manager, secretary or other officer of the body corporate, or a person purporting to act in that capacity, to exercise, at the time of the commission of the relevant offence and in all the circumstances of the case, the requisite degree of supervision or control of the relevant person, the body corporate shall be guilty of an offence.<\/p>\n<p>(2) In proceedings for an offence under subsection (1), it shall be a defence for a body corporate against which such proceedings are brought to prove that it took all reasonable steps and exercised all due diligence to avoid the commission of the offence.<\/p>\n<p>(3) Where an offence under section 42 or 42A, or an offence of inciting, aiding and abetting, or attempting the commission of such an offence, is committed by a body corporate and it is proved that the offence was committed with the consent or connivance, or was attributable to any wilful neglect, of a person who was a director, manager, secretary or other officer of the body corporate, or a person purporting to act in that capacity, that person shall, as well as the body corporate, be guilty of an offence and shall be liable to be proceeded against and punished as if he or she were guilty of the first-mentioned offence.<\/p>\n<p>(4) Where the affairs of a body corporate are managed by its members, subsection (3) shall apply in relation to the acts and defaults of a member in connection with his or her functions of management as if he or she were a director or manager of the body corporate.<\/p>\n<p>(5) Subsection (1)\u2014<\/p>\n<p>(a) is without prejudice to the other circumstances, under the general law, whereby acts or omissions of a natural person are attributed to a body corporate resulting in criminal liability of that body corporate for those acts or omissions, and<\/p>\n<p>(b) does not exclude criminal proceedings against natural persons who are involved as perpetrators, inciters or accessories in an offence referred to in that subsection.<\/p>\n<p>(6) A person guilty of an offence under subsection (1) is liable on conviction on indictment to a fine.<\/p>\n<p>(7) In this section\u2014<\/p>\n<p>&#8220;relevant person&#8221;, in relation to a body corporate, means\u2014<\/p>\n<p>(a) a director, manager, secretary or other officer of the body corporate, or a person purporting to act in that capacity, or<\/p>\n<p>(b) an employee, subsidiary or agent of the body corporate;<\/p>\n<p>&#8220;relevant offence&#8221; means\u2014<\/p>\n<p>(a) an offence under section 42 or 42A,<\/p>\n<p>(b) a money laundering offence involving property derived from the proceeds of an offence referred to in paragraph (a), (c) or (d),<\/p>\n<p>(c) a corruption offence that damages, or is likely to damage, the financial interests of the European Union, or<\/p>\n<p>(d) an offence of inciting, aiding and abetting, or attempting the commission of an offence referred to in paragraph (a), (b) or (c);<\/p>\n<p>&#8220;subsidiary&#8221;, in relation to a body corporate, has the same meaning as it has in the Companies Act 2014.<\/p>\n<p>Annotations:<\/p>\n<p>Amendments:<\/p>\n<p>F29<br \/>\nInserted (14.04.2021) by Criminal Justice (Theft and Fraud Offences) (Amendment) Act 2021 (2\/2021), s. 5, S.I. No. 167 of 2021.<\/p>\n<p>Editorial Notes:<\/p>\n<p>E35<br \/>\nThe section heading is taken from the amending section in the absence of one included in the amendment.]<\/p>\n<p>Active corruption.<\/p>\n<p>43.\u2014F30[\u2026]<\/p>\n<p>Annotations<\/p>\n<p>Amendments:<\/p>\n<p>F30<br \/>\nRepealed (30.07.2018) by Criminal Justice (Corruption Offences) Act 2018 (9\/2018), s. 4 and sch. 2, S.I. No. 298 of 2018.<\/p>\n<p>Editorial Notes:<\/p>\n<p>E36<br \/>\nPrevious affecting provision: offence under section designated a relevant offence for purposes of Criminal Justice Act 2011 (9.08.2011) by Criminal Justice Act 2011 (22\/2011), s. 3 and sch. 1 para. 23, S.I. No. 411 of 2011; section repealed as per F-note above.<\/p>\n<p>Passive corruption.<\/p>\n<p>44.\u2014F31[\u2026]<\/p>\n<p>Annotations<\/p>\n<p>Amendments:<\/p>\n<p>F31<br \/>\nRepealed (30.07.2018) by Criminal Justice (Corruption Offences) Act 2018 (9\/2018), s. 4 and sch. 2, S.I. No. 298 of 2018.<\/p>\n<p>Editorial Notes:<\/p>\n<p>E37<br \/>\nPrevious affecting provision: offence under section designated a relevant offence for purposes of Criminal Justice Act 2011 (9.08.2011) by Criminal Justice Act 2011 (22\/2011), s. 3 and sch. 1 para. 23, S.I. No. 411 of 2011; section repealed as per F-note above.<\/p>\n<h4>Extra-territorial jurisdiction in case of certain offences.<\/h4>\n<p>45.\u2014F32[(1) An Irish citizen who engages in conduct in a place outside the State that, if engaged in in the State, would constitute an offence under section 42, 42A or 42B, or would constitute an offence of inciting, aiding and abetting, or attempting the commission of such an offence, shall be guilty of an offence.]<\/p>\n<p>F33[(1A) A\u2014<\/p>\n<p>(a) company formed and registered under the Companies Act 2014, an existing company within the meaning of that Act, or any other body corporate established under the law of the State, or<\/p>\n<p>(b) person who has had his or her principal residence in the State for the period of 12 months immediately preceding the doing of the act concerned,<\/p>\n<p>who engages in conduct in a place outside the State that, if done in the State, would constitute\u2014<\/p>\n<p>(i) an offence under section 42, 42A or 42B, or<\/p>\n<p>(ii) an offence of inciting, aiding and abetting, or attempting the commission of an offence referred to in paragraph (i),<\/p>\n<p>shall be guilty of an offence.]<\/p>\n<p>(2) F34[\u2026]<\/p>\n<p>(3) F32[A person guilty of an offence under this section is liable on conviction to the penalty to which the person would have been liable had the person engaged in the conduct that constitutes the offence in the State.]<\/p>\n<p>Annotations<\/p>\n<p>Amendments:<\/p>\n<p>F32<br \/>\nSubstituted (14.04.2021) by Criminal Justice (Theft and Fraud Offences) (Amendment) Act 2021 (2\/2021), s. 6(a), (c), S.I. No. 167 of 2021.<\/p>\n<p>F33<br \/>\nInserted (14.04.2021) by Criminal Justice (Theft and Fraud Offences) (Amendment) Act 2021 (2\/2021), s. 6(b), S.I. No. 167 of 2021.<\/p>\n<p>F34<br \/>\nRepealed (30.07.2018) by Criminal Justice (Corruption Offences) Act 2018 (9\/2018), s. 4 and sch. 2, S.I. No. 298 of 2018.<\/p>\n<p>Editorial Notes:<\/p>\n<p>E38<br \/>\nOffence under section designated a relevant offence for purposes of Criminal Justice Act 2011 (9.08.2011) by Criminal Justice Act 2011 (22\/2011), s. 3 and sch. 1 para. 23, S.I. No. 411 of 2011.<\/p>\n<h4>Restriction on certain proceedings.<\/h4>\n<p>46.\u2014(1) Where a person is charged with an offence under section 45, no further proceedings (other than a remand in custody or on bail) shall be taken except by or with the consent of the Director of Public Prosecutions.<\/p>\n<p>(2) Where the Director of Public Prosecutions considers that another member state of the European Union has jurisdiction to try a person charged with an offence under section 45, the Director shall cooperate with the appropriate authorities in the member state concerned with a view to centralising the prosecution of the person in a single member state where possible.<\/p>\n<p>(3) Proceedings for an offence to which this section applies may be taken in any place in the State, and the offence may for all incidental purposes be treated as having been committed in that place.<\/p>\n<p>(4) F35[\u2026]<\/p>\n<p>Annotations:<\/p>\n<p>Amendments:<\/p>\n<p>F35<br \/>\nRepealed (14.04.2021) by Criminal Justice (Theft and Fraud Offences) (Amendment) Act 2021 (2\/2021), s. 12(b), S.I. No. 167 of 2021.<\/p>\n<p>Extradition for revenue offences.<\/p>\n<p>47.\u2014F36[\u2026]<\/p>\n<p>Annotations:<\/p>\n<p>Amendments:<\/p>\n<p>F36<br \/>\nRepealed (14.04.2021) by Criminal Justice (Theft and Fraud Offences) (Amendment) Act 2021 (2\/2021), s. 12(c), S.I. No. 167 of 2021.<\/p>\n<p>&nbsp;<\/p>\n<!--themify_builder_content-->\n<div id=\"themify_builder_content-1143\" data-postid=\"1143\" class=\"themify_builder_content themify_builder_content-1143 themify_builder tf_clear\">\n    <\/div>\n<!--\/themify_builder_content-->\n","protected":false},"excerpt":{"rendered":"<p>Forgery Making and Using A person is guilty of forgery if he makes a false instrument with the intent that it \u00a0be used to induce another to accept it as genuine and by reason of accepting it to do some act or make some omission to the prejudice of that person or any other person.\u00a0 [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_exactmetrics_skip_tracking":false,"_exactmetrics_sitenote_active":false,"_exactmetrics_sitenote_note":"","_exactmetrics_sitenote_category":0,"footnotes":""},"categories":[62],"tags":[],"_links":{"self":[{"href":"https:\/\/legalblog.ie\/wp-json\/wp\/v2\/posts\/1143"}],"collection":[{"href":"https:\/\/legalblog.ie\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/legalblog.ie\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/legalblog.ie\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/legalblog.ie\/wp-json\/wp\/v2\/comments?post=1143"}],"version-history":[{"count":9,"href":"https:\/\/legalblog.ie\/wp-json\/wp\/v2\/posts\/1143\/revisions"}],"predecessor-version":[{"id":33535,"href":"https:\/\/legalblog.ie\/wp-json\/wp\/v2\/posts\/1143\/revisions\/33535"}],"wp:attachment":[{"href":"https:\/\/legalblog.ie\/wp-json\/wp\/v2\/media?parent=1143"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/legalblog.ie\/wp-json\/wp\/v2\/categories?post=1143"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/legalblog.ie\/wp-json\/wp\/v2\/tags?post=1143"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}