{"id":1665,"date":"2021-08-03T21:05:41","date_gmt":"2021-08-03T21:05:41","guid":{"rendered":"http:\/\/legalblog.ie\/?p=1665"},"modified":"2024-03-24T19:36:09","modified_gmt":"2024-03-24T19:36:09","slug":"criminal-assets-bureau","status":"publish","type":"post","link":"https:\/\/legalblog.ie\/criminal-assets-bureau\/","title":{"rendered":"Criminal Assets Bureau"},"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\/criminal-assets-bureau\/#Criminal_Assets_Bureau\" title=\"Criminal Assets Bureau\">Criminal Assets Bureau<\/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\/criminal-assets-bureau\/#Powers\" title=\"Powers\">Powers<\/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\/criminal-assets-bureau\/#Protection_of_Perosnnel\" title=\"Protection of Perosnnel\">Protection of Perosnnel<\/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\/criminal-assets-bureau\/#Offences_Re_Personnel\" title=\"Offences Re Personnel\">Offences Re Personnel<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-5\" href=\"https:\/\/legalblog.ie\/criminal-assets-bureau\/#Powers_of_Investigation\" title=\"Powers of Investigation\">Powers of Investigation<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-6\" href=\"https:\/\/legalblog.ie\/criminal-assets-bureau\/#Order_for_Discovery\" title=\"Order for Discovery\">Order for Discovery<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-7\" href=\"https:\/\/legalblog.ie\/criminal-assets-bureau\/#Order_Regarding_Trust_Assets\" title=\"Order Regarding Trust Assets\">Order Regarding Trust Assets<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-8\" href=\"https:\/\/legalblog.ie\/criminal-assets-bureau\/#Warrants\" title=\"Warrants\">Warrants<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-9\" href=\"https:\/\/legalblog.ie\/criminal-assets-bureau\/#Orders_to_Produce\" title=\"Orders to Produce\">Orders to Produce<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-10\" href=\"https:\/\/legalblog.ie\/criminal-assets-bureau\/2\/#CRIMINAL_ASSETS_BUREAU_ACT_1996\" title=\"CRIMINAL ASSETS BUREAU ACT 1996\">CRIMINAL ASSETS BUREAU ACT 1996<\/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-11\" href=\"https:\/\/legalblog.ie\/criminal-assets-bureau\/2\/#Interpretation\" title=\"Interpretation.\">Interpretation.<\/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\/criminal-assets-bureau\/2\/#Establishment_of_Bureau\" title=\"Establishment of Bureau.\">Establishment of Bureau.<\/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\/criminal-assets-bureau\/2\/#Objectives_of_Bureau\" title=\"Objectives of Bureau.\">Objectives of Bureau.<\/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\/criminal-assets-bureau\/2\/#Functions_of_Bureau\" title=\"Functions of Bureau.\">Functions of Bureau.<\/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\/criminal-assets-bureau\/2\/#Conferral_of_additional_functions_on_Bureau\" title=\"Conferral of additional functions on Bureau.\">Conferral of additional functions on Bureau.<\/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\/criminal-assets-bureau\/2\/#Chief_Bureau_Officer\" title=\"Chief Bureau Officer.\">Chief Bureau Officer.<\/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\/criminal-assets-bureau\/2\/#Bureau_officers\" title=\"Bureau officers.\">Bureau officers.<\/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\/criminal-assets-bureau\/2\/#Staff_of_Bureau\" title=\"Staff of Bureau.\">Staff of Bureau.<\/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\/criminal-assets-bureau\/2\/#Anonymity\" title=\"Anonymity.\">Anonymity.<\/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\/criminal-assets-bureau\/2\/#Identification\" title=\"Identification.\">Identification.<\/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\/criminal-assets-bureau\/2\/#Obstruction\" title=\"Obstruction.\">Obstruction.<\/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\/criminal-assets-bureau\/2\/#Intimidation\" title=\"Intimidation.\">Intimidation.<\/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\/criminal-assets-bureau\/2\/#Search_warrants\" title=\"Search warrants.\">Search warrants.<\/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\/criminal-assets-bureau\/2\/#Order_to_make_material_available\" title=\"Order to make material available.\">Order to make material available.<\/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\/criminal-assets-bureau\/2\/#Disclosure_prejudicial_to_making_available_of_material_under_section_14A\" title=\"Disclosure prejudicial to making available of material under section 14A.\">Disclosure prejudicial to making available of material under section 14A.<\/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\/criminal-assets-bureau\/2\/#Property_held_in_trust\" title=\"Property held in trust.\">Property held in trust.<\/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\/criminal-assets-bureau\/2\/#Assault\" title=\"Assault.\">Assault.<\/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\/criminal-assets-bureau\/2\/#Arrest\" title=\"Arrest.\">Arrest.<\/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\/criminal-assets-bureau\/2\/#Prosecution_of_offences_under_section_13_or_15\" title=\"Prosecution of offences under section 13 or 15.\">Prosecution of offences under section 13 or 15.<\/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\/criminal-assets-bureau\/2\/#Special_leave_and_compensation_etc\" title=\"Special leave and compensation, etc.\">Special leave and compensation, etc.<\/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\/criminal-assets-bureau\/2\/#Advances_by_Minister_to_Bureau_and_audit_of_accounts_of_Bureau_by_Comptroller_and_Auditor_General\" title=\"Advances by Minister to Bureau and audit of accounts of Bureau by Comptroller and Auditor General.\">Advances by Minister to Bureau and audit of accounts of Bureau by Comptroller and Auditor General.<\/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\/criminal-assets-bureau\/2\/#Accounting_for_tax\" title=\"Accounting for tax.\">Accounting for tax.<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-33\" href=\"https:\/\/legalblog.ie\/criminal-assets-bureau\/2\/#Reports_and_information_to_Minister\" title=\"Reports and information to Minister.\">Reports and information to Minister.<\/a><\/li><\/ul><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-34\" href=\"https:\/\/legalblog.ie\/criminal-assets-bureau\/2\/#PROCEEDS_OF_CRIME_ACT_1996\" title=\"PROCEEDS OF CRIME ACT 1996\">PROCEEDS OF CRIME ACT 1996<\/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-35\" href=\"https:\/\/legalblog.ie\/criminal-assets-bureau\/2\/#Interpretation-2\" title=\"Interpretation.\">Interpretation.<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-36\" href=\"https:\/\/legalblog.ie\/criminal-assets-bureau\/2\/#Seizure_and_detention_of_property\" title=\"Seizure and detention of property\">Seizure and detention of property<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-37\" href=\"https:\/\/legalblog.ie\/criminal-assets-bureau\/2\/#Application_to_Court\" title=\"Application to Court\">Application to Court<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-38\" href=\"https:\/\/legalblog.ie\/criminal-assets-bureau\/2\/#Compensation\" title=\"Compensation\">Compensation<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-39\" href=\"https:\/\/legalblog.ie\/criminal-assets-bureau\/2\/#Interim_order\" title=\"Interim order.\">Interim order.<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-40\" href=\"https:\/\/legalblog.ie\/criminal-assets-bureau\/2\/#Interlocutory_order\" title=\"Interlocutory order.\">Interlocutory order.<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-41\" href=\"https:\/\/legalblog.ie\/criminal-assets-bureau\/2\/#Disposal_order\" title=\"Disposal order.\">Disposal order.<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-42\" href=\"https:\/\/legalblog.ie\/criminal-assets-bureau\/2\/#Consent_disposal_order\" title=\"Consent disposal order.\">Consent disposal order.<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-43\" href=\"https:\/\/legalblog.ie\/criminal-assets-bureau\/2\/#Ancillary_orders_and_provision_in_relation_to_certain_profits_or_gains_etc\" title=\"Ancillary orders and provision in relation to certain profits or gains, etc.\">Ancillary orders and provision in relation to certain profits or gains, etc.<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-44\" href=\"https:\/\/legalblog.ie\/criminal-assets-bureau\/2\/#Order_in_relation_to_property_the_subject_of_interim_order_or_interlocutory_order\" title=\"Order in relation to property the subject of interim order or interlocutory order.\">Order in relation to property the subject of interim order or interlocutory order.<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-45\" href=\"https:\/\/legalblog.ie\/criminal-assets-bureau\/2\/#Receiver\" title=\"Receiver.\">Receiver.<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-46\" href=\"https:\/\/legalblog.ie\/criminal-assets-bureau\/2\/#Provisions_in_relation_to_evidence_and_proceedings_under_Act\" title=\"Provisions in relation to evidence and proceedings under Act.\">Provisions in relation to evidence and proceedings under Act.<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-47\" href=\"https:\/\/legalblog.ie\/criminal-assets-bureau\/2\/#Affidavit_specifying_property_and_income_of_respondent\" title=\"Affidavit specifying property and income of respondent.\">Affidavit specifying property and income of respondent.<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-48\" href=\"https:\/\/legalblog.ie\/criminal-assets-bureau\/2\/#Registration_of_interim_orders_and_interlocutory_orders\" title=\"Registration of interim orders and interlocutory orders.\">Registration of interim orders and interlocutory orders.<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-49\" href=\"https:\/\/legalblog.ie\/criminal-assets-bureau\/2\/#Bankruptcy_of_respondent_etc\" title=\"Bankruptcy of respondent, etc.\">Bankruptcy of respondent, etc.<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-50\" href=\"https:\/\/legalblog.ie\/criminal-assets-bureau\/2\/#Interpretation_of_Part_4\" title=\"Interpretation of Part 4.\">Interpretation of Part 4.<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-51\" href=\"https:\/\/legalblog.ie\/criminal-assets-bureau\/2\/#Property_subject_to_interim_order_interlocutory_order_or_disposal_order_dealt_with_by_Official_Assignee\" title=\"Property subject to interim order, interlocutory order or disposal order dealt with by Official Assignee.\">Property subject to interim order, interlocutory order or disposal order dealt with by Official Assignee.<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-52\" href=\"https:\/\/legalblog.ie\/criminal-assets-bureau\/2\/#Winding_up_of_company_in_possession_or_control_of_property_the_subject_of_interim_order_interlocutory_order_or_disposal_order\" title=\"Winding up of company in possession or control of property the subject of interim order, interlocutory order or disposal order.\">Winding up of company in possession or control of property the subject of interim order, interlocutory order or disposal order.<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-53\" href=\"https:\/\/legalblog.ie\/criminal-assets-bureau\/2\/#Immunity_from_proceedings\" title=\"Immunity from proceedings.\">Immunity from proceedings.<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-54\" href=\"https:\/\/legalblog.ie\/criminal-assets-bureau\/2\/#Seizure_of_certain_property\" title=\"Seizure of certain property.\">Seizure of certain property.<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-55\" href=\"https:\/\/legalblog.ie\/criminal-assets-bureau\/2\/#Compensation-2\" title=\"Compensation.\">Compensation.<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-56\" href=\"https:\/\/legalblog.ie\/criminal-assets-bureau\/2\/#Admissibility_of_certain_documents\" title=\"Admissibility of certain documents.\">Admissibility of certain documents.<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-57\" href=\"https:\/\/legalblog.ie\/criminal-assets-bureau\/2\/#Corrupt_enrichment_order\" title=\"Corrupt enrichment order.\">Corrupt enrichment order.<\/a><\/li><\/ul><\/li><\/ul><\/li><\/ul><\/nav><\/div>\n<h3><span class=\"ez-toc-section\" id=\"Criminal_Assets_Bureau\"><\/span>Criminal Assets Bureau<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>The Criminal Assets Bureau was established by the Criminal Assets Bureau Act 1996. The objective of the Bureau is the<\/p>\n<ul>\n<li>identification of the assets, wherever situated of persons, which derive or are suspected to derive, directly or indirectly, from criminal conduct,<\/li>\n<li>the taking of appropriate action under the law to deprive or deny those persons of the assets of the benefit of those assets, in whole or in part, and<\/li>\n<li>the pursuit of any investigation or preparatory work in relation to proceedings arising from the above objectives.<\/li>\n<\/ul>\n<p>The Bureau, operating through its bureau officers, shall take all necessary actions in accordance with the Garda functions,<\/p>\n<ul>\n<li>for the purposes of confiscation, restraint of use, freezing, preservation or seizure of assets identified as deriving, or suspected to derive, from criminal conduct or under Revenue legislation<\/li>\n<li>to ensure that the proceeds of criminal conduct or suspected criminal conduct are subject to tax and that the Revenue legislation is fully applied<\/li>\n<\/ul>\n<h3><span class=\"ez-toc-section\" id=\"Powers\"><\/span>Powers<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>The Bureau may investigate and determine, claims under social welfare legislation in respect of benefits of persons engaged in criminal conduct. The Bureau may, at the request of the Minister for Social and Family Affairs, investigate and determine, any claim in respect of benefit, where the Department\/Minister of Social Welfare certifies that there are reasonable grounds for believing in a particular investigation, that officers of the Department may be subject to threats or other forms of intimidation.<\/p>\n<p>The Bureau may undertake such actions, including under any international agreement, in cooperation with other police forces and authorities with equivalent functions, as well as tax and social security authorities of other states. The Minister may confer additional powers on the Bureau.<\/p>\n<p>Criminal conduct includes any conduct which constitutes an offence in the State or would be an offence if committed in the State.<\/p>\n<h3><span class=\"ez-toc-section\" id=\"Protection_of_Perosnnel\"><\/span>Protection of Perosnnel<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>In addition to general provisions on confidentiality, \u00a0bureau officers, officers of the Revenue Commissioners or Department of Social Welfare are protected from disclosure of identity. Notwithstanding any other legislation, internal procedures must ensure that the identity of such persons is not disclosed. Where such persons would be otherwise required to use or provide evidence of their authority or appointment, they are not obliged to identify themselves. They may be accompanied by a member of the Bureau, who is a member of An Garda S\u00edoch\u00e1na who may identify himself as a member and state that he is accompanied by a bureau officer.<\/p>\n<p>Bureau officers are to undertake their duties in the name of the Bureau and not by name. Documentation is not to reveal the identity of the above bureau members. In any proceedings, where a member of the Bureau, staff or officer is to give evidence, whether by affidavit, certificate or oral evidence, the judge in proceedings before a court or the person in charge of proceedings in other cases may on the application of the Chief Bureau Officer, if satisfied there are reasonable grounds in the public interest so to do, give directions to preserve the anonymity of bureau officers and members. This includes restrictions on the circulation of affidavits and certificates and deletion of names and the particulars of bureau officers or members.<\/p>\n<h3><span class=\"ez-toc-section\" id=\"Offences_Re_Personnel\"><\/span>Offences Re Personnel<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>A person who assaults or attempts to assault a bureau officer or a member of the Bureau or any family member is guilty of an offence. It is subject on summary conviction, to a fine up to \u20ac3000, or imprisonment of up to 12 months, or on conviction on indictment, imprisonment up to 10 years, and \u20ac127,000 or both.<\/p>\n<p>A bureau officer who is a member of An Garda S\u00edoch\u00e1na who has reasonable grounds for suspecting that a person has committed an offence under any of the above provisions, obstruction, intimidation, assault may arrest that person without a warrant, or require his name and address. If he fails to do so or gives a name and misleading address, he may be arrested without a warrant. Failure to do so or giving of false and misleading address is an offence subject on summary conviction to a fine of up to \u20ac3000.<\/p>\n<p>It is an offence to publish or cause to be published the fact that an individual is an officer of the Revenue Commissioners or Department of Social Welfare or a member of their staff or is a bureau officer, or former bureau officer, or staff member. It is an offence to publish or cause to be published any information that a person is a family member of any of the above categories of person. Family members are widely defined to include children, spouses, grandparents, grandchildren, siblings, uncles, aunts, nephews and a range of other persons, similar relatives.<\/p>\n<p>It is an offence to publish particulars of any of the above party&#8217;s addresses. A person guilty of such an offence is liable on summary conviction, to a fine up to \u20ac3000, or imprisonment up to 12 months or both, or on indictment, to fine and imprisonment up to three years.<\/p>\n<p>It is an offence to delay, obstruct, impede, interfere with or resist a bureau officer in the exercise of his performance of his duties or powers under Garda functions, Revenue or the Social Welfare legislation. A person who is so guilty is subject on summary conviction, to a fine of up to \u20ac3000 and imprisonment up to 12 months, or on indictment, up to \u20ac12,700 or imprisonment up to three years, or both.<\/p>\n<p>A person who utters threats to in any way intimidates or menaces a bureau officer or a member is guilty of an offence. It is subject to the same penalty on summary conviction or on indictment to a fine of up to \u20ac127,000, or to imprisonment of 10 years, or both.<\/p>\n<h3><span class=\"ez-toc-section\" id=\"Powers_of_Investigation\"><\/span>Powers of Investigation<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>There are powers for members of the Bureau to obtain search warrants to search any place, where there are reasonable grounds for suspecting that evidence of or relating to assets or proceeds derived from criminal conduct or their identity or whereabouts or may be evidence thereof may be obtained.<\/p>\n<p>A bureau officer of the rank of Superintendent or above may issue a warrant for the search of a place where there are circumstances of urgency where they need to immediately issue the search warrant renders it impracticable to apply to a judge of a District Court. This warrant shall cease to have effect 24 hours after issue. The general period of validity of a warrant is a week, which may be extended up to 14 days.<\/p>\n<p>There are powers for bureau officers who are members of an Garda S\u00edoch\u00e1na to require persons present at the place to remain during the search. They may arrest persons without a warrant, who obstruct or attempt to obstruct anybody executing the warrant or fail to comply with a requirement.<\/p>\n<p>A bureau officer who is a member of An Garda S\u00edoch\u00e1na may operate any computer being searched, may require a person who appears to have lawful access to the information to require it be operated, including the giving of passwords and otherwise enabling the member to examine information accessible by the computer in a form that is visible and legible or producing information to the member in a form that can be removed and in which it is or can be made visible or legible.<\/p>\n<p>A person who obstructs attempts to obstruct or otherwise fails to comply with a requirement or gives who gives a false or misleading name is guilty of an offence subject on summary conviction to a fine of up to \u20ac3000, or imprisonment up to three months.<\/p>\n<h3><span class=\"ez-toc-section\" id=\"Order_for_Discovery\"><\/span>Order for Discovery<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>The District Court may, on application, make an order requiring material to be made available in the course of an investigation, for the purpose of an investigation into whether a person has benefited from assets or proceeds deriving from criminal conduct. The order may require the person to make available particular material or a particular type of material.<\/p>\n<p>The order may be made if the material is required for the purpose of investigation and appears to be in the possession of any person where it is suspected that a person has benefitted from assets or proceeds of assets or is in receipt or control of such asset. The order shall require that access be given to the material within a period specified, to be a week unless another period is appropriate.<\/p>\n<p>The order may require the person who appears to be entitled to grant entry to allow members access to the material. Provisions equivalent to those above apply in relation to making computer material available. Material may be taken away by members of an Garda S\u00edoch\u00e1na and retained as evidence.<\/p>\n<p>It is an offence to fail to comply with requirements, subject on summary conviction to a fine of up to \u20ac3000 or imprisonment up to 12 months or both or on conviction on indictment, imprisonment of up to five years or a fine or both.<\/p>\n<p>A person who, knowing or suspecting that an application is to be made or has been made for an order relating to making material available, makes any disclosure likely to prejudice the making available of the material, is guilty of an offence. Equivalent sanctions apply.<\/p>\n<h3><span class=\"ez-toc-section\" id=\"Order_Regarding_Trust_Assets\"><\/span>Order Regarding Trust Assets<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>Where a person has benefited from assets or proceeds deriving from criminal conduct or is in receipt or control of such assets or proceeds, the Chief Bureau Officer or an authorised officer may apply to the High Court for an order in relation to obtaining information regarding any trust in which the person may have an interest or with which he is or may be connected.<\/p>\n<p>Where the judge on being satisfied that there are reasonable grounds for so suspecting and that the information is required for an investigation and there are reasonable grounds for believing that it is in the public interest that the information should be disclosed for the investigation, having regard to the benefit likely to accrue to the investigation and other relevant circumstances, may order the trustees and such other persons including the suspected person to disclose to the Chief Bureau or an authorised officer such information as he may require in relation to the trust. This includes disclosing\u00a0the identity of the settlor and all trustees or beneficiaries.<\/p>\n<p>An order is not to confer any right of production to information subject to legal privilege. It is to have effect subject, notwithstanding any other obligation as to secrecy or other restriction on the disclosure, imposed by statute or otherwise.<\/p>\n<p>An order may be varied on application by a High Court judge. It is an offence for a\u00a0trustee or other person, the subject of an order, without reasonable excuse, fails or refuse to comply with the order or to give false or misleading information.<\/p>\n<h3><span class=\"ez-toc-section\" id=\"Warrants\"><\/span>Warrants<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>CAB has extensive powers to apply for warrants in relation to tracing assets or proceeds deriving from criminal conduct.\u00a0 It may authorise a search of places and persons found at the place. \u00a0In case of urgency, a member of CAB of the rank of chief superintendent or higher may issue a warrant where it is impracticable to obtain a court warrant in time.<\/p>\n<p>In the usual way, the warrant authorises requisite searches and seizures to be made.\u00a0 Persons who obstruct or interfere with the search may be arrested without warrant as may those who fail to comply with requirements or give false or misleading information in relation to names and addresses.<\/p>\n<p>Computers may be accessed and persons having access to them may be required to furnish information.\u00a0 It is an offence to obstruct those complying with the requirement made in the context of the search.<\/p>\n<h3><span class=\"ez-toc-section\" id=\"Orders_to_Produce\"><\/span>Orders to Produce<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>CAB may apply to the District Court for an order requiring a person to make available material of a particular description, where there a grounds for suspecting the person has benefited from the assets or proceeds or is in receipt of them and the material is required for the purpose of investigation.\u00a0 This may include information on a computer.\u00a0 The order may require a person to give access to a place where the material is held.\u00a0 Materials may be taken away and seized.\u00a0 It is an offence for a person to fail without reasonable cause to comply with a requirement under the warrant.<\/p>\n<p>Orders may be sought against persons who hold assets in trust in in order to \u00a0obtain information in the context of an investigation into the proceeds of crime.\u00a0 The trustees may be ordered to produce the requisite information including the identity of the beneficiaries, where there are reasonable grounds for suspecting that the assets derive from criminal conduct, the information is required for the purpose of investigation and there are reasonable grounds for believing that it is in the public interest that the information should be disclosed for the purpose of the investigation having regard to the benefit likely to accrue to the investigation and other relevant circumstances.<\/p>\n<p>It is an offence for a trustee, without reasonable excuse, to fail to comply with an order.\u00a0 The offence may be tried summarily with a maximum fine of 12 months or \u20ac2,000 or both or an indictment, subject to a fine and or imprisonment up to five years.<!--nextpage--><\/p>\n<p>&nbsp;<\/p>\n<h2>CRIMINAL ASSETS BUREAU ACT 1996<\/h2>\n<p>REVISED<\/p>\n<p>Updated to 10 April 2023<\/p>\n<p>AN ACT TO MAKE PROVISION FOR THE ESTABLISHMENT OF A BODY TO BE KNOWN AS THE CRIMINAL ASSETS BUREAU AND TO DEFINE ITS FUNCTIONS AND TO AMEND THE FINANCE ACT, 1983, AND THE WAIVER OF CERTAIN TAX, INTEREST AND PENALTIES ACT, 1993, AND TO PROVIDE FOR RELATED MATTERS. [11th October, 1996]<\/p>\n<p>BE IT ENACTED BY THE OIREACHTAS AS FOLLOWS:<\/p>\n<h4>Interpretation.<\/h4>\n<p>1.\u2014(1) In this Act\u2014<\/p>\n<p>\u201cthe Bureau\u201d means the Criminal Assets Bureau established by section 3;<\/p>\n<p>\u201cthe bureau legal officer\u201d means the legal officer of the Bureau;<\/p>\n<p>\u201cbureau officer\u201d means a person appointed as a bureau officer under section 8;<\/p>\n<p>\u201cthe Chief Bureau Officer\u201d means the chief officer of the Bureau;<\/p>\n<p>\u201cthe Commissioner\u201d means the Commissioner of the Garda S\u00edoch\u00e1na;<\/p>\n<p>F1[&#8220;criminal conduct&#8221; means any conduct which\u2014<\/p>\n<p>(a) constitutes an offence or more than one offence, or<\/p>\n<p>(b) where the conduct occurs outside the State, constitutes an offence under the law of the state or territory concerned and would constitute an offence or more than one offence if it occurred within the State;]<\/p>\n<p>\u201cthe establishment day\u201d means the day appointed by the Minister under section 2;<\/p>\n<p>\u201cGarda functions\u201d means any power or duty conferred on any member of the Garda S\u00edoch\u00e1na by or under any enactment (including an enactment passed after the passing of this Act) or the common law;<\/p>\n<p>\u201cmember of the family\u201d, in relation to an individual who is a bureau officer or a member of the staff of the Bureau, means the spouse, parent, grandparent, step-parent, child (including a step-child or an adopted child), grandchild, brother, sister, half-brother, half-sister, uncle, aunt, nephew or niece of the individual or of the individual&#8217;s spouse, or any person who is cohabiting or residing with the individual;<\/p>\n<p>\u201cthe Minister\u201d means the Minister for Justice;<\/p>\n<p>F1[&#8220;place&#8221; includes a dwelling;]<\/p>\n<p>\u201cproceedings\u201d includes any hearing before the Appeal Commissioners (within the meaning of the Revenue Acts) or before an appeals officer or the Social Welfare Tribunal under the Social Welfare Acts or a hearing before any committee of the Houses of the Oireachtas;<\/p>\n<p>\u201cRevenue Acts\u201d means\u2014<\/p>\n<p>(a) the Customs Acts,<\/p>\n<p>(b) the statutes relating to the duties of excise and to the management of those duties,<\/p>\n<p>(c) the Tax Acts,<\/p>\n<p>(d) the Capital Gains Tax Acts,<\/p>\n<p>(e) the F2[Value-Added Tax Consolidation Act 2010],<\/p>\n<p>(f) the Capital Acquisitions Tax Act, 1976,<\/p>\n<p>(g) the statutes relating to stamp duty and to the management of that duty,<\/p>\n<p>(h) Part VI of the Finance Act, 1983,<\/p>\n<p>(i) Chapter IV of Part II of the Finance Act, 1992,<\/p>\n<p>and any instruments made thereunder and any instruments made under any other enactment and relating to tax;<\/p>\n<p>\u201ctax\u201d means any tax, duty, levy or charge under the care and management of the Revenue Commissioners.<\/p>\n<p>(2) In this Act\u2014<\/p>\n<p>(a) a reference to a section is a reference to a section of this Act unless it is indicated that reference to some other enactment is intended,<\/p>\n<p>(b) a reference to a subsection, paragraph or subparagraph is a reference to the subsection, paragraph or subparagraph of the provision in which the reference occurs unless it is indicated that reference to some other provision is intended, and<\/p>\n<p>(c) a reference to an enactment shall be construed as a reference to that enactment as amended or extended by any other enactment.<\/p>\n<p>Annotations<\/p>\n<p>Amendments:<\/p>\n<p>F1<br \/>\nInserted (12.02.2005) by Proceeds of Crime (Amendment) Act 2005 (1\/2005), s. 13, commenced on enactment.<\/p>\n<p>F2<br \/>\nSubstituted (1.11.2010) by Value-Added Tax Consolidation Act 2010 (31\/2010), s. 123(1) and sch. 7, commenced as per s. 125.<\/p>\n<p>Establishment day.<\/p>\n<p>2.\u2014The Minister may, after consultation with the Minister for Finance, by order appoint a day to be the establishment day for the purposes of this Act.<\/p>\n<p>Annotations<\/p>\n<p>Modifications (not altering text):<\/p>\n<p>C1<br \/>\nFunctions transferred and references to \u201cDepartment of Finance\u201d and \u201cMinister for Finance\u201d construed (29.07.2011) by Finance (Transfer of Departmental Administration and Ministerial Functions) Order 2011 (S.I. No. 418 of 2011), arts. 2, 3, 5 and sch. 1. part 2, in effect as per art. 1(2), subject to transitional provisions in arts. 6-9.<\/p>\n<p>2. (1) The administration and business in connection with the performance of any functions transferred by this Order are transferred to the Department of Public Expenditure and Reform.<\/p>\n<p>(2) References to the Department of Finance contained in any Act or instrument made thereunder and relating to the administration and business transferred by paragraph (1) shall, on and after the commencement of this Order, be construed as references to the Department of Public Expenditure and Reform.<\/p>\n<p>3. The functions conferred on the Minister for Finance by or under the provisions of \u2014<\/p>\n<p>(a) the enactments specified in Schedule 1, and<\/p>\n<p>&#8230;<\/p>\n<p>are transferred to the Minister for Public Expenditure and Reform.<\/p>\n<p>&#8230;<\/p>\n<p>5. References to the Minister for Finance contained in any Act or instrument under an Act and relating to any functions transferred by this Order shall, from the commencement of this Order, be construed as references to the Minister for Public Expenditure and Reform.<\/p>\n<p>&#8230;<\/p>\n<p>Schedule 1<\/p>\n<p>Number and Year<\/p>\n<p>Short Title<\/p>\n<p>Provision<\/p>\n<p>&#8230;<\/p>\n<p>No. 31 of 1996<\/p>\n<p>&#8230;<\/p>\n<p>&#8230;<\/p>\n<p>Criminal Assets Bureau Act 1996<\/p>\n<p>&#8230;<\/p>\n<p>&#8230;<\/p>\n<p>s. 2, 6(1), 9 and 19(1) and 3<\/p>\n<p>&#8230;<\/p>\n<p>Editorial Notes:<\/p>\n<p>E1<br \/>\nPower pursuant to section exercised (15.10.1996) by Criminal Assets Bureau Act 1996 (Establishment Day) Order 1996 (S.I. No. 310 of 1996), art. 2.<\/p>\n<p>2. The 15th day of October, 1996, is hereby appointed as the establishment day for the purposes of the Criminal Assets Bureau Act, 1996 (No. 31 of 1996).<\/p>\n<h4>Establishment of Bureau.<\/h4>\n<p>3.\u2014(1) On the establishment day there shall stand established a body to be known as the Criminal Assets Bureau, and in this Act referred to as \u201cthe Bureau\u201d, to perform the functions conferred on it by or under this Act.<\/p>\n<p>(2) The Bureau shall be a body corporate with perpetual succession and an official seal and power to sue and be sued in its corporate name and to acquire, hold and dispose of land or an interest in land and to acquire, hold and dispose of any other property.<\/p>\n<h4>Objectives of Bureau.<\/h4>\n<p>4.\u2014Subject to the provisions of this Act, the objectives of the Bureau shall be\u2014<\/p>\n<p>(a) the identification of the assets, wherever situated, of persons which derive or are suspected to derive, directly or indirectly, from F3[criminal conduct],<\/p>\n<p>(b) the taking of appropriate action under the law to deprive or to deny those persons of the assets or the benefit of such assets, in whole or in part, as may be appropriate, and<\/p>\n<p>(c) the pursuit of any investigation or the doing of any other preparatory work in relation to any proceedings arising from the objectives mentioned in paragraphs (a) and (b).<\/p>\n<p>Annotations<\/p>\n<p>Amendments:<\/p>\n<p>F3<br \/>\nSubstituted (12.02.2005) by Proceeds of Crime (Amendment) Act 2005 (1\/2005), s. 14, commenced on enactment.<\/p>\n<h4>Functions of Bureau.<\/h4>\n<p>5.\u2014(1) Without prejudice to the generality of section 4, the functions of the Bureau, operating through its bureau officers, shall be the taking of all necessary actions\u2014<\/p>\n<p>(a) in accordance with Garda functions, for the purposes of, the confiscation, restraint of use, freezing, preservation or seizure of assets identified as deriving, or suspected to derive, directly or indirectly, from F4[criminal conduct],<\/p>\n<p>(b) under the Revenue Acts or any provision of any other enactment, whether passed before or after the passing of this Act, which relates to revenue, to ensure that the proceeds of F4[criminal conduct] or suspected F4[criminal conduct] are subjected to tax and that the Revenue Acts, where appropriate, are fully applied in relation to such proceeds or activities, as the case may be,<\/p>\n<p>(c) under the Social Welfare Acts for the investigation and determination, as appropriate, of any claim for or in respect of benefit (within the meaning of section 204 of the Social Welfare (Consolidation) Act, 1993) by any person engaged in F4[criminal conduct], and<\/p>\n<p>(d) at the request of the Minister for Social Welfare, to investigate and determine, as appropriate, any claim for or in respect of a benefit, within the meaning of section 204 of the Social Welfare (Consolidation) Act, 1993, where the Minister for Social Welfare certifies that there are reasonable grounds for believing that, in the case of a particular investigation, officers of the Minister for Social Welfare may be subject to threats or other forms of intimidation,<\/p>\n<p>and such actions include, where appropriate, subject to any international agreement, cooperation with any police force, or any authority, being F5[an authority with functions related to the recovery of proceeds of crime,] a tax authority or social security authority, of a territory or state other than the State.<\/p>\n<p>(2) In relation to the matters referred to in subsection (1), nothing in this Act shall be construed as affecting or restricting in any way\u2014<\/p>\n<p>(a) the powers or duties of the Garda S\u00edoch\u00e1na, the Revenue Commissioners or the Minister for Social Welfare, or<\/p>\n<p>(b) the functions of the Attorney General, the Director of Public Prosecutions or the Chief State Solicitor.<\/p>\n<p>Annotations<\/p>\n<p>Amendments:<\/p>\n<p>F4<br \/>\nSubstituted (12.02.2005) by Proceeds of Crime (Amendment) Act 2005 (1\/2005), s. 15(a), commenced on enactment.<\/p>\n<p>F5<br \/>\nInserted (12.02.2005) by Proceeds of Crime (Amendment) Act 2005 (1\/2005), s. 15(b), commenced on enactment.<\/p>\n<h4>Conferral of additional functions on Bureau.<\/h4>\n<p>6.\u2014(1) The Minister may, if the Minister so thinks fit, and after consultation with the Minister for Finance, by order\u2014<\/p>\n<p>(a) confer on the Bureau or its bureau officers such additional functions connected with the objectives and functions for the time being of the Bureau, and<\/p>\n<p>(b) make such provision as the Minister considers necessary or expedient in relation to matters ancillary to or arising out of the conferral on the Bureau or its bureau officers of functions under this section or the performance by the Bureau or its bureau officers of functions so conferred.<\/p>\n<p>(2) The Minister may by order amend or revoke an order under this section (including an order under this subsection).<\/p>\n<p>(3) Every order made by the Minister under this section shall be laid before each House of the Oireachtas as soon as may be after it is made and, if a resolution annulling the order is passed by either such House within the next 21 days on which that House has sat after the order is laid before it, the order shall be annulled accordingly, but without prejudice to the validity of anything previously done thereunder.<\/p>\n<p>(4) In this section \u201cfunctions\u201d includes powers and duties.<\/p>\n<p>Annotations<\/p>\n<p>Modifications (not altering text):<\/p>\n<p>C2<br \/>\nFunctions transferred and references to \u201cDepartment of Finance\u201d and \u201cMinister for Finance\u201d construed (29.07.2011) by Finance (Transfer of Departmental Administration and Ministerial Functions) Order 2011 (S.I. No. 418 of 2011), arts. 2, 3, 5 and sch. 1. part 2, in effect as per art. 1(2), subject to transitional provisions in arts. 6-9.<\/p>\n<p>2. (1) The administration and business in connection with the performance of any functions transferred by this Order are transferred to the Department of Public Expenditure and Reform.<\/p>\n<p>(2) References to the Department of Finance contained in any Act or instrument made thereunder and relating to the administration and business transferred by paragraph (1) shall, on and after the commencement of this Order, be construed as references to the Department of Public Expenditure and Reform.<\/p>\n<p>3. The functions conferred on the Minister for Finance by or under the provisions of \u2014<\/p>\n<p>(a) the enactments specified in Schedule 1, and<\/p>\n<p>&#8230;<\/p>\n<p>are transferred to the Minister for Public Expenditure and Reform.<\/p>\n<p>&#8230;<\/p>\n<p>5. References to the Minister for Finance contained in any Act or instrument under an Act and relating to any functions transferred by this Order shall, from the commencement of this Order, be construed as references to the Minister for Public Expenditure and Reform.<\/p>\n<p>&#8230;<\/p>\n<p>Schedule 1<\/p>\n<p>Number and Year<\/p>\n<p>Short Title<\/p>\n<p>Provision<\/p>\n<p>&#8230;<\/p>\n<p>No. 31 of 1996<\/p>\n<p>&#8230;<\/p>\n<p>&#8230;<\/p>\n<p>Criminal Assets Bureau Act 1996<\/p>\n<p>&#8230;<\/p>\n<p>&#8230;<\/p>\n<p>s. 2, 6(1), 9 and 19(1) and 3<\/p>\n<p>&#8230;<\/p>\n<h4>Chief Bureau Officer.<\/h4>\n<p>7.\u2014(1) There shall be a chief officer of the Bureau who shall be known, and is referred to in this Act, as the Chief Bureau Officer.<\/p>\n<p>(2) The Commissioner shall, from time to time, appoint to the Bureau the Chief Bureau Officer and may, at any time, remove the Chief Bureau Officer from his or her appointment with the Bureau.<\/p>\n<p>(3) The Chief Bureau Officer shall carry on and manage and control generally the administration and business of the Bureau.<\/p>\n<p>(4) The Chief Bureau Officer shall be responsible to the Commissioner for the performance of the functions of the Bureau.<\/p>\n<p>(5) (a) In the event of incapacity through illness, or absence otherwise, of the Chief Bureau Officer, the Commissioner may appoint to the Bureau a person, who shall be known, and is referred to in this section, as the Acting Chief Bureau Officer, to perform the functions of the Chief Bureau Officer.<\/p>\n<p>(b) The Commissioner may, at any time, remove the Acting Chief Bureau Officer from his or her appointment with the Bureau and shall, in any event, remove the Acting Chief Bureau Officer from that appointment upon being satisfied that the incapacity or absence of the Chief Bureau Officer has ceased and that the Chief Bureau Officer has resumed the performance of the functions of Chief Bureau Officer.<\/p>\n<p>(c) Subsections (3) and (4) and paragraph (a) shall apply to the Acting Chief Bureau Officer as they apply to the Chief Bureau Officer.<\/p>\n<p>(6) The Chief Bureau Officer shall be appointed from amongst the members of the Garda S\u00edoch\u00e1na of the rank of Chief Superintendent.<\/p>\n<p>(7) For the purposes of this Act other than subsections (1), (3) and (9) of section 8, the Chief Bureau Officer or Acting Chief Bureau Officer, as the case may be, shall be a bureau officer.<\/p>\n<h4>Bureau officers.<\/h4>\n<p>8.\u2014(1) (a) The Minister may appoint, with the consent of the Minister for Finance, such and so many\u2014<\/p>\n<p>(i) members of the Garda S\u00edoch\u00e1na nominated for the purposes of this Act by the Commissioner,<\/p>\n<p>(ii) officers of the Revenue Commissioners nominated for the purposes of this Act by the Revenue Commissioners, and<\/p>\n<p>(iii) officers of the Minister for Social Welfare nominated for the purposes of this Act by that Minister,<\/p>\n<p>to be bureau officers for the purposes of this Act.<\/p>\n<p>(b) An appointment under this subsection shall be confirmed in writing, at the time of the appointment or as soon as may be thereafter, specifying the date of the appointment.<\/p>\n<p>(2) The powers and duties vested in a bureau officer for the purposes of this Act, shall, F6[subject to subsections (5), (6), (6A), (6B), (6C) and (7)], be the powers and duties vested in the bureau officer, as the case may be, by virtue of\u2014<\/p>\n<p>(a) being a member of the Garda S\u00edoch\u00e1na,<\/p>\n<p>(b) the Revenue Acts or, any provision of any other enactment, whether passed before or after the passing of this Act, which relates to revenue, including any authorisation or nomination made thereunder, or<\/p>\n<p>(c) the Social Welfare Acts, including any appointment made thereunder,<\/p>\n<p>and such exercise or performance of any power or duty for the purposes of this Act shall be exercised or performed in the name of the Bureau.<\/p>\n<p>(3) A bureau officer, when exercising or performing any powers or duties for the purposes of this Act, shall be under the direction and control of the Chief Bureau Officer.<\/p>\n<p>(4) Where in any case a bureau officer (other than the Chief Bureau Officer) who, prior to being appointed a bureau officer, was required to exercise or perform any power or duty on the direction of any other person, it shall be lawful for the bureau officer to exercise or perform such power or duty for the purposes of this Act on the direction of the Chief Bureau Officer.<\/p>\n<p>(5) A bureau officer may exercise or perform his or her powers or duties on foot of any information received by him or her from another bureau officer or on foot of any action taken by that other bureau officer in the exercise or performance of that other bureau officer&#8217;s powers or duties for the purposes of this Act, and any information, documents or other material obtained by bureau officers under this subsection shall be admitted in evidence in any subsequent proceedings.<\/p>\n<p>(6) (a) A bureau officer may be accompanied or assisted in the exercise or performance of that bureau officer&#8217;s powers or duties by such other persons (including bureau officers) as the first-mentioned bureau officer considers necessary.<\/p>\n<p>(b) A bureau officer may take with him or her, to assist him or her in the exercise or performance of his or her powers or duties, any equipment or materials as that bureau officer considers necessary.<\/p>\n<p>(c) A bureau officer who assists another bureau officer under paragraph (a) shall have and be conferred with the powers and duties of the first-mentioned bureau officer for the purposes of that assistance only.<\/p>\n<p>(d) Information, documents or other material obtained by any bureau officer under paragraph (a) or (c) may be admitted in evidence in any subsequent proceedings.<\/p>\n<p>F7[(6A) Without prejudice to the generality of subsection (6), a bureau officer who is an officer of the Revenue Commissioners or an officer of the Minister for Social and Family Affairs may, if and for so long as he or she is accompanied by a bureau officer who is a member of the Garda S\u00edoch\u00e1na, attend at, and participate in, the questioning of a person detained pursuant to\u2014<\/p>\n<p>(a) section 4 of the Criminal Justice Act 1984, or<\/p>\n<p>(b) section 2 of the Criminal Justice (Drug Trafficking) Act 1996 (including that section as applied by section 4 of that Act),<\/p>\n<p>in connection with the investigation of an offence but only if the second-mentioned bureau officer requests the first-mentioned bureau officer to do so and the second-mentioned bureau officer is satisfied that the attendance at, and participation in, such questioning of the first-mentioned bureau officer is necessary for the proper investigation of the offence concerned.<\/p>\n<p>(6B) A bureau officer who attends at, and participates in, the questioning of a person in accordance with subsection (6A) may not commit any act or make any omission which, if committed or made by a member of the Garda S\u00edoch\u00e1na, would be a contravention of any regulation made under section 7 of the Criminal Justice Act 1984.<\/p>\n<p>(6C) An act committed or omission made by a bureau officer who attends at, and participates in, the questioning of a person in accordance with subsection (6A) which, if committed or made by a member of the Garda S\u00edoch\u00e1na, would be a contravention of any regulation made under the said section 7 shall not of itself render the bureau officer liable to any criminal or civil proceedings or of itself affect the lawfulness of the custody of the detained person or the admissibility in evidence of any statement made by him or her. ]<\/p>\n<p>(7) F8[Subject to section 5(1), any information] or material obtained by a bureau officer for the purposes of this Act may only be disclosed by the bureau officer to\u2014<\/p>\n<p>(a) another bureau officer or a member of the staff of the Bureau,<\/p>\n<p>(b) any member of the Garda S\u00edoch\u00e1na for the purposes of Garda functions,<\/p>\n<p>(c) any officer of the Revenue Commissioners for the purposes of the Revenue Acts or any provision of any other enactment, whether passed before or after the passing of this Act, which relates to revenue,<\/p>\n<p>(d) any officer of the Minister for Social Welfare for the purposes of the Social Welfare Acts, or<\/p>\n<p>(e) with the consent of the Chief Bureau Officer, any other officer of another Minister of the Government or of a local authority (within the meaning of the Local Government Act, 1941) for the purposes of that other officer exercising or performing his or her powers or duties,<\/p>\n<p>and information, documents or other material obtained by a bureau officer or any other person under the provisions of this subsection shall be admitted in evidence in any subsequent proceedings.<\/p>\n<p>(8) A member of the Garda S\u00edoch\u00e1na, an officer of the Revenue Commissioners or an officer of the Minister for Social Welfare, who is a bureau officer, notwithstanding his or her appointment as such, shall continue to be vested with and may exercise or perform the powers or duties of a member of the Garda S\u00edoch\u00e1na, an officer of the Revenue Commissioners or an officer of the Minister for Social Welfare, as the case may be, for purposes other than the purposes of this Act, as well as for the purposes of this Act.<\/p>\n<p>(9) The Chief Bureau Officer may, at his or her absolute discretion, at any time, with the consent of the Commissioner, remove any bureau officer from the Bureau whereupon his or her appointment as a bureau officer shall cease.<\/p>\n<p>(10) Nothing in this section shall affect the powers and duties of a member of the Garda S\u00edoch\u00e1na, an officer of the Revenue Commissioners or an officer of the Minister for Social Welfare, who is not a bureau officer.<\/p>\n<p>Annotations<\/p>\n<p>Amendments:<\/p>\n<p>F6<br \/>\nSubstituted (18.05.2007) by Criminal Justice Act 2007 (29\/2007), s. 58(a), S.I. No. 236 of 2007.<\/p>\n<p>F7<br \/>\nInserted (18.05.2007) by Criminal Justice Act 2007 (29\/2007), s. 58(b), S.I. No. 236 of 2007.<\/p>\n<p>F8<br \/>\nSubstituted (1.09.2008) by Criminal Justice (Mutual Assistance) Act 2008 (7\/2008), s. 106, S.I. No. 338 of 2008.<\/p>\n<h4>Staff of Bureau.<\/h4>\n<p>9.\u2014(1) (a) The Minister may, with the consent of the Attorney General and of the Minister for Finance, appoint a person to be the bureau legal officer, who shall be a member of the staff of the Bureau and who shall report directly to the Chief Bureau Officer, to assist the Bureau in the pursuit of its objectives and functions.<\/p>\n<p>(b) The Minister may, with the consent of the Minister for Finance and after such consultation as may be appropriate with the Commissioner, appoint such, and such number of persons to be professional or technical members of the staff of the Bureau, other than the bureau legal officer, and any such member will assist the bureau officers in the exercise and performance of their powers and duties.<\/p>\n<p>(2) A professional or technical member of the staff of the Bureau, including the bureau legal officer, shall perform his or her functions at the direction of the Chief Bureau Officer.<\/p>\n<p>(3) The Minister may, with the consent of the Attorney General and of the Minister for Finance, at any time remove the bureau legal officer from being a member of the staff of the Bureau whereupon his or her appointment as bureau legal officer shall cease.<\/p>\n<p>(4) The Commissioner may, with the consent of the Minister, at any time remove any professional or technical member of the staff of the Bureau, other than the bureau legal officer, from being a member of the staff of the Bureau whereupon his or her appointment as a member of the staff shall cease.<\/p>\n<p>(5) (a) A professional or technical member of the staff of the Bureau, including the bureau legal officer, shall hold his or her office or employment on such terms and conditions (including terms and conditions relating to remuneration and superannuation) as the Minister may, with the consent of the Minister for Finance, and in the case of the bureau legal officer with the consent also of the Attorney General, determine.<\/p>\n<p>(b) A professional or technical member of the staff of the Bureau, including the bureau legal officer, shall be paid, out of the moneys at the disposal of the Bureau, such remuneration and allowances for expenses incurred by him or her as the Minister may, with the consent of the Minister for Finance, determine.<\/p>\n<p>Annotations<\/p>\n<p>Modifications (not altering text):<\/p>\n<p>C3<br \/>\nFunctions transferred and references to \u201cDepartment of Finance\u201d and \u201cMinister for Finance\u201d construed (29.07.2011) by Finance (Transfer of Departmental Administration and Ministerial Functions) Order 2011 (S.I. No. 418 of 2011), arts. 2, 3, 5 and sch. 1. part 2, in effect as per art. 1(2), subject to transitional provisions in arts. 6-9.<\/p>\n<p>2. (1) The administration and business in connection with the performance of any functions transferred by this Order are transferred to the Department of Public Expenditure and Reform.<\/p>\n<p>(2) References to the Department of Finance contained in any Act or instrument made thereunder and relating to the administration and business transferred by paragraph (1) shall, on and after the commencement of this Order, be construed as references to the Department of Public Expenditure and Reform.<\/p>\n<p>3. The functions conferred on the Minister for Finance by or under the provisions of \u2014<\/p>\n<p>(a) the enactments specified in Schedule 1, and<\/p>\n<p>&#8230;<\/p>\n<p>are transferred to the Minister for Public Expenditure and Reform.<\/p>\n<p>&#8230;<\/p>\n<p>5. References to the Minister for Finance contained in any Act or instrument under an Act and relating to any functions transferred by this Order shall, from the commencement of this Order, be construed as references to the Minister for Public Expenditure and Reform.<\/p>\n<p>&#8230;<\/p>\n<p>Schedule 1<\/p>\n<p>Number and Year<\/p>\n<p>Short Title<\/p>\n<p>Provision<\/p>\n<p>&#8230;<\/p>\n<p>No. 31 of 1996<\/p>\n<p>&#8230;<\/p>\n<p>&#8230;<\/p>\n<p>Criminal Assets Bureau Act 1996<\/p>\n<p>&#8230;<\/p>\n<p>&#8230;<\/p>\n<p>s. 2, 6(1), 9 and 19(1) and 3<\/p>\n<p>&#8230;<\/p>\n<h4>Anonymity.<\/h4>\n<p>10.\u2014(1) Notwithstanding any requirement made by or under any enactment or any other requirement in administrative and operational procedures, including internal procedures, all reasonable care shall be taken to ensure that the identity of a bureau officer, who is an officer of the Revenue Commissioners or an officer of the Minister for Social Welfare or the identity of any member of the staff of the Bureau, shall not be revealed.<\/p>\n<p>(2) Where a bureau officer who is an officer of the Revenue Commissioners or an officer of the Minister for Social Welfare may, apart from this section, be required under the Revenue Acts or the Social Welfare Acts, as the case may be, for the purposes of exercising or performing his or her powers or duties under those Acts, to produce or show any written authority or warrant of appointment under those Acts or otherwise to identify himself or herself, the bureau officer shall\u2014<\/p>\n<p>(a) not be required to produce or show any such authority or warrant of appointment or to so identify himself or herself, for the purposes of exercising or performing his or her powers or duties under those Acts, and<\/p>\n<p>(b) be accompanied by a bureau officer who is a member of the Garda S\u00edoch\u00e1na and the bureau officer who is a member of the Garda S\u00edoch\u00e1na shall on request by a person affected identify himself or herself as a member of the Garda S\u00edoch\u00e1na, and shall state that he or she is accompanied by a bureau officer.<\/p>\n<p>(3) Where, in pursuance of the functions of the Bureau, a member of the staff of the Bureau accompanies or assists a bureau officer in the exercise or performance of the bureau officer&#8217;s powers or duties, the member of the staff shall be accompanied by a bureau officer who is a member of the Garda S\u00edoch\u00e1na and the bureau officer who is a member of the Garda S\u00edoch\u00e1na shall on request by a person affected identify himself or herself as a member of the Garda S\u00edoch\u00e1na, and shall state that he or she is accompanied by a member of the staff of the Bureau.<\/p>\n<p>(4) Where a bureau officer\u2014<\/p>\n<p>(a) who is an officer of the Revenue Commissioners exercises or performs any of his or her powers or duties under the Revenue Acts or any provision of any other enactment, whether passed before or after the passing of this Act, which relates to revenue, in writing, or<\/p>\n<p>(b) who is an officer of the Minister for Social Welfare exercises or performs any of his or her powers or duties under the Social Welfare Acts in writing,<\/p>\n<p>such exercise or performance of his or her powers or duties shall be done in the name of the Bureau and not in the name of the individual bureau officer involved, notwithstanding any provision to the contrary in any of those enactments.<\/p>\n<p>(5) Any document relating to proceedings arising out of the exercise or performance by a bureau officer of his or her powers or duties shall not reveal the identity of any bureau officer who is an officer of the Revenue Commissioners or an officer of the Minister for Social Welfare or of any member of the staff of the Bureau, provided that where such document is adduced in evidence, subsection (7) shall apply.<\/p>\n<p>(6) In any proceedings the identity of any bureau officer who is an officer of the Revenue Commissioners or an officer of the Minister for Social Welfare or of any member of the staff of the Bureau other than that he or she is a bureau officer or the member of such staff, shall not be revealed other than, in the case of a hearing before a court, to the judge hearing the case, or in any other case the person in charge of the hearing, provided that, where the identity of such a bureau officer or member of the staff of the Bureau is relevant to the evidence adduced in the proceedings, subsection (7) shall apply.<\/p>\n<p>(7) In any proceedings where a bureau officer or a member of the staff of the Bureau may be required to give evidence, whether by affidavit or certificate, or oral evidence\u2014<\/p>\n<p>(a) the judge, in the case of proceedings before a court, or<\/p>\n<p>(b) the person in charge of the proceedings, in any other case,<\/p>\n<p>may, on the application of the Chief Bureau Officer, if satisfied that there are reasonable grounds in the public interest to do so, give such directions for the preservation of the anonymity of the bureau officer or member of the staff of the Bureau as he or she thinks fit, including directions as to\u2014<\/p>\n<p>(i) the restriction of the circulation of affidavits or certificates,<\/p>\n<p>(ii) the deletion from affidavits or certificates of the name and address of any bureau officer or member of the staff of the Bureau, including the deponent and certifier, or<\/p>\n<p>(iii) the giving of evidence in the hearing but not the sight of any person.<\/p>\n<p>(8) In this section \u201cmember of the staff of the Bureau\u201d means a member of the staff of the Bureau appointed under section 9.<\/p>\n<h4>Identification.<\/h4>\n<p>11.\u2014(1) A person who publishes or causes to be published\u2014<\/p>\n<p>(a) the fact that an individual\u2014<\/p>\n<p>(i) being or having been an officer of the Revenue Commissioners or an officer of the Minister for Social Welfare, is or was a bureau officer, or<\/p>\n<p>(ii) is or was a member of the staff of the Bureau,<\/p>\n<p>(b) the fact that an individual is a member of the family F9[or the civil partner within the meaning of the Civil Partnership and Certain Rights and Obligations of Cohabitants Act 2010] of\u2014<\/p>\n<p>(i) a bureau officer,<\/p>\n<p>(ii) a former bureau officer,<\/p>\n<p>(iii) a member of the staff of the Bureau, or<\/p>\n<p>(iv) a former member of the staff of the Bureau,<\/p>\n<p>or<\/p>\n<p>(c) the address of any place as being the address where any\u2014<\/p>\n<p>(i) bureau officer,<\/p>\n<p>(ii) former bureau officer,<\/p>\n<p>(iii) member of the staff of the Bureau,<\/p>\n<p>(iv) former member of the staff of the Bureau, or<\/p>\n<p>(v) member of the family of any bureau officer, former bureau officer, member of the staff of the Bureau or former member of the staff of the Bureau,<\/p>\n<p>resides,<\/p>\n<p>shall be guilty of an offence under this section.<\/p>\n<p>(2) A person guilty of an offence under this section shall be liable\u2014<\/p>\n<p>(a) on summary conviction, to a fine not exceeding F10[\u20ac3,000], or to imprisonment for a term not exceeding 12 months, or to both, or<\/p>\n<p>(b) on conviction on indictment, to a fine not exceeding \u00a350,000, or to imprisonment for a term not exceeding 3 years, or to both.<\/p>\n<p>(3) In this section references to bureau officer, former bureau officer, member of the staff of the Bureau and former member of the staff of the Bureau do not include references to the Chief Bureau Officer, the Acting Chief Bureau Officer or the bureau legal officer.<\/p>\n<p>Annotations<\/p>\n<p>Amendments:<\/p>\n<p>F9<br \/>\nInserted (1.01.2011) by Civil Partnership and Certain Rights and Obligations of Cohabitants Act 2010 (24\/2010), s. 169 and sch. pt. 5 item 15, S.I. No. 648 of 2010.<\/p>\n<p>F10<br \/>\nSubstituted (12.02.2005) by Proceeds of Crime (Amendment) Act 2005 (1\/2005), s. 17, commenced on enactment. A fine of \u20ac3,000 translates into a class B fine, not greater than \u20ac4,000, as provided (4.01.2011) by Fines Act 2010 (8\/2010), ss. 3, 5(3) and table ref. no. 1, S.I. No. 662 of 2010.<\/p>\n<p>Editorial Notes:<\/p>\n<p>E2<br \/>\nA fine of \u00a350,000 converted (1.01.1999) to \u20ac63,486.90. This is multiplied by 1.75 to \u20ac111,102.01 as provided (4.01.2011) by Fines Act 2010 (8\/2010), s. 9(1) and table ref. no. 1, S.I. No. 662 of 2010.<\/p>\n<h4>Obstruction.<\/h4>\n<p>12.\u2014(1) A person who delays, obstructs, impedes, interferes with or resists a bureau officer in the exercise or performance of his or her powers or duties under Garda functions, the Revenue Acts or the Social Welfare Acts or a member of the staff of the Bureau in accompanying or assisting a bureau officer shall be guilty of an offence.<\/p>\n<p>(2) A person guilty of an offence under this section shall be liable\u2014<\/p>\n<p>(a) on summary conviction, to a fine not exceeding F11[\u20ac3,000], or to imprisonment for a term not exceeding 12 months, or to both, or<\/p>\n<p>(b) on conviction on indictment, to a fine not exceeding \u00a310,000, or to imprisonment for a term not exceeding 3 years, or to both.<\/p>\n<p>Annotations<\/p>\n<p>Amendments:<\/p>\n<p>F11<br \/>\nSubstituted (12.02.2005) by Proceeds of Crime (Amendment) Act 2005 (1\/2005), s. 17, commenced on enactment. A fine of \u20ac3,000 translates into a class B fine, not greater than \u20ac4,000, as provided (4.01.2011) by Fines Act 2010 (8\/2010), ss. 3, 5(3) and table ref. no. 1, S.I. No. 662 of 2010.<\/p>\n<p>Editorial Notes:<\/p>\n<p>E3<br \/>\nA fine of \u00a310,000 converted (1.01.1999) to \u20ac12,697.38. This is multiplied by 1.75 to \u20ac22,220.41 as provided (4.01.2011) by Fines Act 2010 (8\/2010), s. 9(1) and table ref. no. 1, S.I. No. 662 of 2010.<\/p>\n<h4>Intimidation.<\/h4>\n<p>13.\u2014(1) A person who utters or sends threats to or, in any way, intimidates or menaces a bureau officer or a member of the staff of the Bureau or any member of the family F12[or the civil partner within the meaning of the Civil Partnership and Certain Rights and Obligations of Cohabitants Act 2010] of a bureau officer or of a member of the staff of the Bureau shall be guilty of an offence.<\/p>\n<p>(2) A person guilty of an offence under this section shall be liable\u2014<\/p>\n<p>(a) on summary conviction, to a fine not exceeding F13[\u20ac3,000], or to imprisonment for a term not exceeding 12 months, or to both, or<\/p>\n<p>(b) on conviction on indictment, to a fine not exceeding \u00a3100,000, or to imprisonment for a term not exceeding 10 years, or to both.<\/p>\n<p>Annotations<\/p>\n<p>Amendments:<\/p>\n<p>F12<br \/>\nInserted (1.01.2011) by Civil Partnership and Certain Rights and Obligations of Cohabitants Act 2010 (24\/2010), s. 169 and sch. pt. 5 item 15, S.I. No. 648 of 2010.<\/p>\n<p>F13<br \/>\nSubstituted (12.02.2005) by Proceeds of Crime (Amendment) Act 2005 (1\/2005), s. 17, commenced on enactment. A fine of \u20ac3,000 translates into a class B fine, not greater than \u20ac4,000, as provided (4.01.2011) by Fines Act 2010 (8\/2010), ss. 3, 5(3) and table ref. no. 1, S.I. No. 662 of 2010.<\/p>\n<p>Editorial Notes:<\/p>\n<p>E4<br \/>\nA fine of \u00a3100,000 converted (1.01.1999) to \u20ac126,973.81. This is multiplied by 1.75 to \u20ac222,204.17 as provided (4.01.2011) by Fines Act 2010 (8\/2010), s. 9(1) and table ref. no. 1, S.I. No. 662 of 2010.<\/p>\n<h4>Search warrants.<\/h4>\n<p>14.\u2014(1) A judge of the District Court, on hearing evidence on oath given by a bureau officer who is a member of the Garda S\u00edoch\u00e1na, may, if he or she is satisfied that there are reasonable grounds for suspecting that evidence of or relating to assets or proceeds deriving from F14[criminal conduct], or to their identity or whereabouts, is to be found in any place, issue a warrant for the search of that place and any person found at that place.<\/p>\n<p>(2) A bureau officer who is a member of the Garda S\u00edoch\u00e1na not below the rank of superintendent may, subject to subsection (3), if he or she is satisfied that there are reasonable grounds for suspecting that evidence of or relating to assets or proceeds deriving from F14[criminal conduct], or to their identity or whereabouts, is to be found in any place, issue a warrant for the search of that place and any person found at that place.<\/p>\n<p>(3) A bureau officer who is a member of the Garda S\u00edoch\u00e1na not below the rank of superintendent shall not issue a search warrant under this section unless he or she is satisfied that circumstances of urgency giving rise to the need for the immediate issue of the search warrant would render it impracticable to apply to a judge of the District Court under this section for a search warrant.<\/p>\n<p>(4) Subject to subsection (5), a warrant under this section shall be expressed to and shall operate to authorise a named bureau officer who is a member of the Garda S\u00edoch\u00e1na, accompanied by such other persons as the bureau officer thinks necessary, to enter, F15[within a period to be specified in the warrant] (if necessary by the use of reasonable force), the place named in the warrant, and to search it and any person found at that place and seize and retain F15[any material (other than material subject to legal privilege) found at that place, or any such material] found in the possession of a person found present at that place at the time of the search, which the officer believes to be evidence of or relating to assets or proceeds deriving from F14[criminal conduct], or to their identity or whereabouts.<\/p>\n<p>F16[(4A) The period to be specified in the warrant shall be one week, unless it appears to the judge that another period, not exceeding 14 days, would be appropriate in the particular circumstances of the case.]<\/p>\n<p>(5) Notwithstanding subsection (4), a search warrant issued under F17[subsection (2)] shall cease to have effect after a period of 24 hours has elapsed from the time of the issue of the warrant.<\/p>\n<p>F18[(5A) The authority conferred by subsection (4) to seize and retain any material includes, in the case of a document or record, authority\u2014<\/p>\n<p>(a) to make and retain a copy of the document or record, and<\/p>\n<p>(b) where necessary, to seize and retain any computer or other storage medium in which any record is kept.]<\/p>\n<p>(6) A bureau officer who is a member of the Garda S\u00edoch\u00e1na acting under the authority of a warrant under this section may\u2014<\/p>\n<p>(a) require any person present at the place where the search is carried out to give to the officer the person&#8217;s name and address, and<\/p>\n<p>(b) arrest without warrant any person who\u2014<\/p>\n<p>(i) obstructs or attempts to obstruct that officer or any person accompanying that officer in the carrying out of his or her duties,<\/p>\n<p>(ii) fails to comply with a requirement under paragraph (a), or<\/p>\n<p>(iii) gives a name or address which the officer has reasonable cause for believing is false or misleading.<\/p>\n<p>F19[(6A) A bureau officer who is a member of the Garda S\u00edoch\u00e1na acting under the authority of a warrant under this section may\u2014<\/p>\n<p>(a) operate any computer at the place which is being searched or cause it to be operated by a person accompanying the member for that purpose, and<\/p>\n<p>(b) require any person at that place who appears to the member to have lawful access to the information in the computer\u2014<\/p>\n<p>(i) to give to the member any password necessary to operate it,<\/p>\n<p>(ii) otherwise to enable the member to examine the information accessible by the computer in a form in which it is visible and legible, or<\/p>\n<p>(iii) to produce the information to the member in a form in which it can be removed and in which it is, or can be made, visible and legible,]<\/p>\n<p>(7) A person who obstructs or attempts to obstruct a person acting under the authority of a warrant under this section, who fails to comply with a requirement under subsection (6) (a) or who gives a false or misleading name or address to a bureau officer who is a member of the Garda S\u00edoch\u00e1na, shall be guilty of an offence and shall be liable on summary conviction to a fine not exceeding F20[\u20ac3,000], or to imprisonment for a period not exceeding 6 months, or to both.<\/p>\n<p>(8) The power to issue a warrant under this section is in addition to and not in substitution for any other power to issue a warrant for the search of any place or person.<\/p>\n<p>F21[(9) In this section\u2014<\/p>\n<p>&#8220;computer at the place which is being searched&#8221; includes any other computer, whether at that place or at any other place, which is lawfully accessible by means of that computer, and<\/p>\n<p>&#8220;material&#8221; includes a copy of the material and a document or record.]<\/p>\n<p>Annotations<\/p>\n<p>Amendments:<\/p>\n<p>F14<br \/>\nSubstituted (12.02.2005) by Proceeds of Crime (Amendment) Act 2005 (1\/2005), s. 16(a), commenced on enactment.<\/p>\n<p>F15<br \/>\nSubstituted (12.02.2005) by Proceeds of Crime (Amendment) Act 2005 (1\/2005), s. 16(b), commenced on enactment.<\/p>\n<p>F16<br \/>\nInserted (12.02.2005) by Proceeds of Crime (Amendment) Act 2005 (1\/2005), s. 16(c), commenced on enactment.<\/p>\n<p>F17<br \/>\nSubstituted (12.02.2005) by Proceeds of Crime (Amendment) Act 2005 (1\/2005), s. 16(d), commenced on enactment.<\/p>\n<p>F18<br \/>\nInserted (12.02.2005) by Proceeds of Crime (Amendment) Act 2005 (1\/2005), s. 16(e), commenced on enactment.<\/p>\n<p>F19<br \/>\nInserted (12.02.2005) by Proceeds of Crime (Amendment) Act 2005 (1\/2005), s. 16(f), commenced on enactment.<\/p>\n<p>F20<br \/>\nSubstituted (12.02.2005) by Proceeds of Crime (Amendment) Act 2005 (1\/2005), s. 17, commenced on enactment. A fine of \u20ac3,000 translates into a class B fine, not greater than \u20ac4,000, as provided (4.01.2011) by Fines Act 2010 (8\/2010), ss. 3, 5(3) and table ref. no. 1, S.I. No. 662 of 2010.<\/p>\n<p>F21<br \/>\nSubstituted (12.02.2005) by Proceeds of Crime (Amendment) Act 2005 (1\/2005), s. 17, commenced on enactment.<\/p>\n<p>Editorial Notes:<\/p>\n<p>E5<br \/>\nThe comma at the end of subs. (6A) appears to be in place of a full stop.<\/p>\n<p>E6<br \/>\nProvision for applications for search warrants to be made otherwise than in public made (23.07.2010) by Criminal Justice (Amendment) Act 2009 (32\/2009), s. 26 (commenced on enactment).<\/p>\n<p>F22[<\/p>\n<h4>Order to make material available.<\/h4>\n<p>14A.\u2014(1) For the purposes of an investigation into whether a person has benefited from assets or proceeds deriving from criminal conduct or is in receipt of or controls such assets or proceeds a bureau officer who is a member of the Garda S\u00edoch\u00e1na may apply to a judge of the District Court for an order under this section in relation to making available any particular material or material of a particular description.<\/p>\n<p>(2) On such an application the judge, if satisfied\u2014<\/p>\n<p>(a) that there are reasonable grounds for suspecting that the person has benefited from such assets or proceeds or is in receipt of or controls such assets or proceeds, and<\/p>\n<p>(b) that the material concerned is required for the purposes of such an investigation,<\/p>\n<p>may order that any person who appears to him or her to be in possession of the material shall\u2014<\/p>\n<p>(i) produce the material to the member so that he or she may take it away, or<\/p>\n<p>(ii) give the member access to it within a period to be specified in the order.<\/p>\n<p>(3) The period to be so specified shall be one week, unless it appears to the judge that another period would be appropriate in the particular circumstances of the case.<\/p>\n<p>(4) (a) An order under this section in relation to material in any place may, on the application of the member concerned, require any person who appears to the judge to be entitled to grant entry to the place to allow the member to enter it to obtain access to the material.<\/p>\n<p>(b) Where a person required under paragraph (a) to allow the member to enter a place does not allow him or her to do so, section 14 shall have effect, with any necessary modifications, as if a warrant had been issued under that section authorising him or her to search the place and any person found there.<\/p>\n<p>(5) Where such material consists of information contained in a computer, the order shall have effect as an order to produce the material, or to give access to it, in a form in which it is visible and legible and in which it can be taken away.<\/p>\n<p>(6) The order\u2014<\/p>\n<p>(a) in so far as it may empower a member of the Garda S\u00edoch\u00e1na to take away a document or to be given access to it, shall authorise him or her to make a copy of it and to take the copy away,<\/p>\n<p>(b) shall not confer any right to production of, or access to, any material subject to legal privilege, and<\/p>\n<p>(c) shall have effect notwithstanding any other obligation as to secrecy or other restriction on disclosure of information imposed by statute or otherwise.<\/p>\n<p>(7) Any material taken away by a member of the Garda S\u00edoch\u00e1na under this section may be retained by him or her for use as evidence in any proceedings.<\/p>\n<p>(8) A judge of the District Court may vary or discharge an order under this section on the application of any person to whom an order under this section relates or a member of the Garda S\u00edoch\u00e1na.<\/p>\n<p>(9) A person who without reasonable excuse fails or refuses to comply with any requirement of an order under this section is guilty of an offence and liable\u2014<\/p>\n<p>(a) on summary conviction, to a fine not exceeding \u20ac3,000 or to imprisonment for a term not exceeding 12 months or to both, or<\/p>\n<p>(b) on conviction on indictment, to a fine or to imprisonment for a term not exceeding 5 years or to both.]<\/p>\n<p>Annotations<\/p>\n<p>Amendments:<\/p>\n<p>F22<br \/>\nInserted (12.02.2005) by Proceeds of Crime (Amendment) Act 2005 (1\/2005), s. 18, commenced on enactment. A fine of \u20ac3,000 translates into a class B fine, not greater than \u20ac4,000, as provided (4.01.2011) by Fines Act 2010 (8\/2010), ss. 3, 5(3) and table ref. no. 1, S.I. No. 662 of 2010.<\/p>\n<p>F23[<\/p>\n<h4>Disclosure prejudicial to making available of material under section 14A.<\/h4>\n<p>14B.\u2014(1) A person who, knowing or suspecting that an application is to be made, or has been made, under section 14A for an order in relation to making available any particular material or material of a particular description, makes any disclosure which is likely to prejudice the making available of the material in accordance with the order is guilty of an offence.<\/p>\n<p>(2) In proceedings against a person for an offence under this section it is a defence to prove that the person\u2014<\/p>\n<p>(a) did not know or suspect that the disclosure to which the proceedings relate was likely to prejudice the making available of the material concerned, or<\/p>\n<p>(b) had lawful authority or reasonable excuse for making the disclosure.<\/p>\n<p>(3) A person guilty of an offence under this section is liable\u2014<\/p>\n<p>(a) on summary conviction, to a fine not exceeding \u20ac3,000 or to imprisonment for a term not exceeding 12 months or to both, or<\/p>\n<p>(b) on conviction on indictment, to a fine or to imprisonment for a term not exceeding 5 years or to both.]<\/p>\n<p>Annotations<\/p>\n<p>Amendments:<\/p>\n<p>F23<br \/>\nInserted (12.02.2005) by Proceeds of Crime (Amendment) Act 2005 (1\/2005), s. 18, commenced on enactment. A fine of \u20ac3,000 translates into a class B fine, not greater than \u20ac4,000, as provided (4.01.2011) by Fines Act 2010 (8\/2010), ss. 3, 5(3) and table ref. no. 1, S.I. No. 662 of 2010.<\/p>\n<p>F24[<\/p>\n<h4>Property held in trust.<\/h4>\n<p>14C.\u2014(1) For the purposes of an investigation into whether a person has benefited from assets or proceeds deriving from criminal conduct or is in receipt of or controls such assets or proceeds the Chief Bureau Officer or an authorised officer may apply to a judge of the High Court for an order under this section in relation to obtaining information regarding any trust in which the person may have an interest or with which he or she may be otherwise connected.<\/p>\n<p>(2) On such an application the judge, if satisfied\u2014<\/p>\n<p>(a) that there are reasonable grounds for suspecting that a person\u2014<\/p>\n<p>(i) has benefited from assets or proceeds deriving from criminal conduct or is in receipt of or controls such assets or proceeds, and<\/p>\n<p>(ii) has some interest in or other connection with the trust,<\/p>\n<p>(b) that the information concerned is required for the purposes of such an investigation, and<\/p>\n<p>(c) that there are reasonable grounds for believing that it is in the public interest that the information should be disclosed for the purposes of the investigation, having regard to the benefit likely to accrue to the investigation and any other relevant circumstances,<\/p>\n<p>may order the trustees of the trust and any other persons (including the suspected person) to disclose to the Chief Bureau Officer or an authorised officer such information as he or she may require in relation to the trust, including the identity of the settlor and any or all of the trustees and beneficiaries.<\/p>\n<p>(3) An order under this section\u2014<\/p>\n<p>(a) shall not confer any right to production of, or access to, any information subject to legal privilege, and<\/p>\n<p>(b) shall have effect notwithstanding any other obligation as to secrecy or other restriction on disclosure of information imposed by statute or otherwise.<\/p>\n<p>(4) A judge of the High Court may vary or discharge an order under this section on the application of any person to whom it relates or a member of the Garda S\u00edoch\u00e1na.<\/p>\n<p>(5) A trustee or other person who without reasonable excuse fails or refuses to comply with an order under this section or gives information which is false or misleading is guilty of an offence and liable\u2014<\/p>\n<p>(a) on summary conviction, to a fine not exceeding \u20ac3,000 or to imprisonment for a term not exceeding 12 months or to both, or<\/p>\n<p>(b) on conviction on indictment, to a fine or to imprisonment for a term not exceeding 5 years or to both.<\/p>\n<p>(6) Any information given by a person in compliance with an order under this section is not admissible in evidence in any criminal proceedings against the person or his or her spouse, except in any proceedings for an offence under subsection (5).<\/p>\n<p>(7) In this section &#8220;information&#8221; includes\u2014<\/p>\n<p>(a) a document or record, and<\/p>\n<p>(b) information in non-legible form.]<\/p>\n<p>Annotations<\/p>\n<p>Amendments:<\/p>\n<p>F24<br \/>\nInserted (12.02.2005) by Proceeds of Crime (Amendment) Act 2005 (1\/2005), s. 18, commenced on enactment. A fine of \u20ac3,000 translates into a class B fine, not greater than \u20ac4,000, as provided (4.01.2011) by Fines Act 2010 (8\/2010), ss. 3, 5(3) and table ref. no. 1, S.I. No. 662 of 2010.<\/p>\n<h4>Assault.<\/h4>\n<p>15.\u2014(1) A person who assaults or attempts to assault a bureau officer or a member of the staff of the Bureau or any member of the family F25[or the civil partner within the meaning of the Civil Partnership and Certain Rights and Obligations of Cohabitants Act 2010] of a bureau officer or of a member of the staff of the Bureau shall be guilty of an offence.<\/p>\n<p>(2) A person guilty of an offence under this section shall be liable\u2014<\/p>\n<p>(a) on summary conviction, to a fine not exceeding F26[\u20ac3,000], or to imprisonment for a term not exceeding 12 months, or to both, or<\/p>\n<p>(b) on conviction on indictment, to a fine not exceeding \u00a3100,000, or to imprisonment for a term not exceeding 10 years, or to both.<\/p>\n<p>Annotations<\/p>\n<p>Amendments:<\/p>\n<p>F25<br \/>\nInserted (1.01.2011) by Civil Partnership and Certain Rights and Obligations of Cohabitants Act 2010 (24\/2010), s. 169 and sch., pt. 5, item 15, S.I. No. 648 of 2010.<\/p>\n<p>F26<br \/>\nSubstituted (12.02.2005) by Proceeds of Crime (Amendment) Act 2005 (1\/2005), s. 17, commenced on enactment. A fine of \u20ac3,000 translates into a class B fine, not greater than \u20ac4,000, as provided (4.01.2011) by Fines Act 2010 (8\/2010), ss. 3, 5(3) and table ref. no. 1, S.I. No. 662 of 2010.<\/p>\n<p>Editorial Notes:<\/p>\n<p>E7<br \/>\nA fine of \u00a3100,000 converted (1.01.1999) to \u20ac126,973.81. This is multiplied by 1.75 to \u20ac222,204.17 as provided (4.01.2011) by Fines Act 2010 (8\/2010), s. 9(1) and table ref. no. 1, S.I. No. 662 of 2010.<\/p>\n<h4>Arrest.<\/h4>\n<p>16.\u2014(1) Where a bureau officer who is a member of the Garda S\u00edoch\u00e1na has reasonable cause to suspect that a person is committing or has committed an offence under section 12, 13 or 15 or under section 94 of the Finance Act, 1983, the bureau officer may\u2014<\/p>\n<p>(a) arrest that person without warrant, or<\/p>\n<p>(b) require the person to give his or her name and address, and if the person fails or refuses to do so or gives a name or address which the bureau officer reasonably suspects to be false or misleading, the bureau officer may arrest that person without warrant.<\/p>\n<p>(2) A person who fails or refuses to give his or her name or address when required under this section or gives a name or address which is false or misleading, shall be guilty of an offence and shall be liable on summary conviction to a fine not exceeding F27[\u20ac3,000].<\/p>\n<p>Annotations<\/p>\n<p>Amendments:<\/p>\n<p>F27<br \/>\nSubstituted (12.02.2005) by Proceeds of Crime (Amendment) Act 2005 (1\/2005), s. 17, commenced on enactment. A fine of \u20ac3,000 translates into a class B fine, not greater than \u20ac4,000, as provided (4.01.2011) by Fines Act 2010 (8\/2010), ss. 3, 5(3) and table ref. no. 1, S.I. No. 662 of 2010.<\/p>\n<h4>Prosecution of offences under section 13 or 15.<\/h4>\n<p>17.\u2014Where a person is charged with an offence under section 13 or 15, no further proceedings in the matter (other than any remand in custody or on bail) shall be taken except by or with the consent of the Director of Public Prosecutions.<\/p>\n<h4>Special leave and compensation, etc.<\/h4>\n<p>18.\u2014(1) Any person appointed to the Bureau as a bureau officer or appointed under section 9 or seconded to the Bureau as a member of the staff of the Bureau from the civil service (within the meaning of the Civil Service Regulation Act, 1956) shall, on being so appointed or seconded, be granted special leave with pay from any office or employment exercised by the person at the time.<\/p>\n<p>(2) The Bureau shall, out of the moneys at its disposal, reimburse any Minister of the Government, the Revenue Commissioners or other person paid out of moneys provided by the Oireachtas for the full cost of the expenditure incurred by such Minister of the Government, the Revenue Commissioners or other person paid out of moneys provided by the Oireachtas, in respect of any person appointed or seconded to the Bureau for the full duration of that appointment.<\/p>\n<p>(3) The provisions of the F28[Garda S\u00edoch\u00e1na (Compensation) Act 2022] shall, with any necessary modifications, apply to\u2014<\/p>\n<p>(a) bureau officers and members of the staff of the Bureau, and<\/p>\n<p>(b) the Chief State Solicitor and solicitors employed in the Office of the Chief State Solicitor, in respect of F28[injuries inflicted on them as a result of a malicious incident within the meaning of that Act] because of anything done or to be done by any of them in a professional capacity for or on behalf of the Bureau,<\/p>\n<p>as they apply to members of the Garda S\u00edoch\u00e1na.<\/p>\n<p>Annotations:<\/p>\n<p>Amendments:<\/p>\n<p>F28<br \/>\nSubstituted (10.04.2023) by Garda S\u00edoch\u00e1na (Compensation) Act 2022 (30\/2022), s. 30(a), (b), S.I. No. 163 of 2023.<\/p>\n<h4>Advances by Minister to Bureau and audit of accounts of Bureau by Comptroller and Auditor General.<\/h4>\n<p>19.\u2014(1) The Minister may, from time to time, with the consent of the Minister for Finance, make advances to the Bureau, out of moneys provided by the Oireachtas, in such manner and such sums as the Minister may determine for the purposes of expenditure by the Bureau in the performance of its functions.<\/p>\n<p>(2) The First Schedule to the Comptroller and Auditor General (Amendment) Act, 1993, is hereby amended by the insertion before \u201cCriminal Injuries Compensation Tribunal\u201d of \u201cCriminal Assets Bureau\u201d.<\/p>\n<p>(3) The person who from time to time has been appointed by the Minister for Finance under the Exchequer and Audit Departments Act, 1866, as the Accounting Officer for the Vote for the Office of the Minister shall prepare in a format prescribed by the Minister for Finance an account of the moneys provided to the Bureau by the Oireachtas in any financial year and submit it for examination to the Comptroller and Auditor General not later than 90 days after the end of that financial year.<\/p>\n<p>(4) All of the duties specified in section 19 of the Comptroller and Auditor General (Amendment) Act, 1993, shall apply to the Accounting Officer for the Vote for the Office of the Minister in regard to the income, expenditure and assets of the Bureau.<\/p>\n<p>Annotations<\/p>\n<p>Modifications (not altering text):<\/p>\n<p>C4<br \/>\nFunctions transferred and references to \u201cDepartment of Finance\u201d and \u201cMinister for Finance\u201d construed (29.07.2011) by Finance (Transfer of Departmental Administration and Ministerial Functions) Order 2011 (S.I. No. 418 of 2011), arts. 2, 3, 5 and sch. 1. part 2, in effect as per art. 1(2), subject to transitional provisions in arts. 6-9.<\/p>\n<p>2. (1) The administration and business in connection with the performance of any functions transferred by this Order are transferred to the Department of Public Expenditure and Reform.<\/p>\n<p>(2) References to the Department of Finance contained in any Act or instrument made thereunder and relating to the administration and business transferred by paragraph (1) shall, on and after the commencement of this Order, be construed as references to the Department of Public Expenditure and Reform.<\/p>\n<p>3. The functions conferred on the Minister for Finance by or under the provisions of \u2014<\/p>\n<p>(a) the enactments specified in Schedule 1, and<\/p>\n<p>&#8230;<\/p>\n<p>are transferred to the Minister for Public Expenditure and Reform.<\/p>\n<p>&#8230;<\/p>\n<p>5. References to the Minister for Finance contained in any Act or instrument under an Act and relating to any functions transferred by this Order shall, from the commencement of this Order, be construed as references to the Minister for Public Expenditure and Reform.<\/p>\n<p>&#8230;<\/p>\n<p>Schedule 1<\/p>\n<p>Number and Year<\/p>\n<p>Short Title<\/p>\n<p>Provision<\/p>\n<p>&#8230;<\/p>\n<p>No. 31 of 1996<\/p>\n<p>&#8230;<\/p>\n<p>&#8230;<\/p>\n<p>Criminal Assets Bureau Act 1996<\/p>\n<p>&#8230;<\/p>\n<p>&#8230;<\/p>\n<p>s. 2, 6(1), 9 and 19(1) and 3<\/p>\n<p>&#8230;<\/p>\n<h4>Accounting for tax.<\/h4>\n<p>20.\u2014On payment to the Bureau of tax in accordance with the provisions of section 5 (1) (b), the Bureau shall forthwith\u2014<\/p>\n<p>(a) lodge the tax paid to the General Account of the Revenue Commissioners in the Central Bank of Ireland, and<\/p>\n<p>(b) transmit to the Collector-General particulars of the tax assessed and payment received in respect thereof.<\/p>\n<h4>Reports and information to Minister.<\/h4>\n<p>21.\u2014(1) As soon as may be, but not later than 6 months, after the end of each year, the Bureau shall through the Commissioner present a report to the Minister of its activities during that year and the Minister shall cause copies of the report to be laid before each House of the Oireachtas.<\/p>\n<p>(2) Each report under subsection (1) shall include information in such form and regarding such matters as the Minister may direct.<\/p>\n<p>(3) The Bureau shall, whenever so requested by the Minister through the Commissioner, furnish to the Minister through the Commissioner information as to the general operations of the Bureau.<\/p>\n<p>Expenses.<\/p>\n<p>22.\u2014The expenses incurred by the Minister in the administration of this Act shall, to such extent as may be sanctioned by the Minister for Finance, be paid out of moneys provided by the Oireachtas.<\/p>\n<p>Amendment of section 19A (anonymity) of Finance Act, 1983.<\/p>\n<p>23.\u2014F29[\u2026]<\/p>\n<p>Annotations<\/p>\n<p>Amendments:<\/p>\n<p>F29<br \/>\nRepealed (6.04.1997) by Taxes Consolidation Act 1997 (39\/1997), s. 1098 and schedule 30, commenced (with restrictions) by s. 1097.<\/p>\n<p>Amendment of certain taxation provisions.<\/p>\n<p>24.\u2014F30[\u2026]<\/p>\n<p>(2) F30[\u2026]<\/p>\n<p>(3) F31[\u2026]<\/p>\n<p>(4) The proviso to subsection (7) (as amended by the Disclosure of Certain Information for Taxation and Other Purposes Act, 1996) of section 39 of the Capital Acquisitions Tax Act, 1976, is hereby deleted.<\/p>\n<p>(5) Subsection (2) (as amended by the Disclosure of Certain Information for Taxation and Other Purposes Act, 1996) of section 104 of the Finance Act, 1983, is hereby amended by the substitution of the following proviso for the proviso to that subsection:<\/p>\n<p>\u201cProvided that the Commissioners may withdraw an assessment made under this subsection and make an assessment of the amount of tax payable on the basis of a return which, in their opinion, represents reasonable compliance with their requirements and which is delivered to the Commissioners within 30 days after the date of the assessment made by the Commissioners pursuant to this subsection.\u201d.<\/p>\n<p>Annotations<\/p>\n<p>Amendments:<\/p>\n<p>F30<br \/>\nRepealed (6.04.1997) by Taxes Consolidation Act 1997 (39\/1997), s. 1098 and schedule 30, commenced (with restrictions) by s. 1097.<\/p>\n<p>F31<br \/>\nRepealed (15.12.1999) by Stamp Duties Consolidation Act 1999 (31\/1999) ss. 160, 163 and sch. 3, commenced on enactment subject to transitional provisions in subss. (2) &#8211; (4).<\/p>\n<p>Amendment of section 5 (enquiries or action by inspector or other officer) of the Waiver of Certain Tax, Interest and Penalties Act, 1993.<\/p>\n<p>25.\u2014Section 5 of the Waiver of Certain Tax, Interest and Penalties Act, 1993, is hereby amended in subsection (1), by the substitution for \u201carrears of tax, as the case may be\u201d of \u201carrears of tax, as the case may be, or that the declaration made by the individual under section 2 (3) (a) (iv) is false\u201d.<\/p>\n<p>Short title.<\/p>\n<p>26.\u2014This Act may be cited as the Criminal Assets Bureau Act, 1996.<\/p>\n<p>Acts Referred to<\/p>\n<p>Capital Acquisitions Tax Act, 1976<\/p>\n<p>1976, No. 8<\/p>\n<p>Civil Service Regulation Act, 1956<\/p>\n<p>1956, No. 46<\/p>\n<p>Comptroller and Auditor General (Amendment) Act, 1993<\/p>\n<p>1993, No. 8<\/p>\n<p>Corporation Tax Act, 1976<\/p>\n<p>1976, No. 7<\/p>\n<p>Disclosure of Certain Information for Taxation and Other Purposes Act, 1996<\/p>\n<p>1996, No. 25<\/p>\n<p>Exchequer and Audit Departments Acts, 1866 and 1921<\/p>\n<p>Finance Act, 1983<\/p>\n<p>1983, No. 15<\/p>\n<p>Finance Act, 1992<\/p>\n<p>1992, No. 9<\/p>\n<p>Garda S\u00edoch\u00e1na (Compensation) Act, 1941<\/p>\n<p>1941, No. 19<\/p>\n<p>Garda S\u00edoch\u00e1na (Compensation) (Amendment) Act, 1945<\/p>\n<p>1945, No. 1<\/p>\n<p>Income Tax Act, 1967<\/p>\n<p>1967, No. 6<\/p>\n<p>Local Government Act, 1941<\/p>\n<p>1941, No. 23<\/p>\n<p>Social Welfare (Consolidation) Act, 1993<\/p>\n<p>1993, No. 27<\/p>\n<p>Stamp Act, 1891<\/p>\n<p>1891, c. 39<\/p>\n<p>Value-Added Tax Act, 1972<\/p>\n<p>1972, No. 22<\/p>\n<p>Waiver of Certain Tax, Interest and Penalties Act, 1993<\/p>\n<h2>PROCEEDS OF CRIME ACT 1996<\/h2>\n<p>REVISED<\/p>\n<p>Updated to 30 July 2018<\/p>\n<p>AN ACT TO ENABLE THE HIGH COURT, AS RESPECTS THE PROCEEDS OF CRIME, TO MAKE ORDERS FOR THE PRESERVATION AND, WHERE APPROPRIATE, THE DISPOSAL OF THE PROPERTY CONCERNED AND TO PROVIDE FOR RELATED MATTERS. [4th August, 1996]<\/p>\n<p>BE IT ENACTED BY THE OIREACHTAS AS FOLLOWS:<\/p>\n<p>Annotations<\/p>\n<p>Modifications (not altering text):<\/p>\n<p>C1<br \/>\nApplication of Act confirmed not restricted (12.02.2005) by Proceeds of Crime (Amendment) Act 2005 (1\/2005), s. 10, commenced on enactment.<\/p>\n<p>Non-application to Principal Act of section 11(7) of Statute of Limitations 1957.<\/p>\n<p>10.\u2014For the avoidance of doubt, it is hereby declared that section 11(7) of the Statute of Limitations 1957 does not apply in relation to proceedings under the Principal Act.<\/p>\n<h4>Interpretation.<\/h4>\n<p>1.\u2014(1) In this Act, save where the context otherwise requires\u2014<\/p>\n<p>F1[ \u2018the applicant\u2019 means a person, being a member, an authorised officer or the Criminal Assets Bureau, who has applied to the Court for the making of an interim order or an interlocutory order and, in relation to such an order that is in force, means, as appropriate, any member, any authorised officer or the Criminal Assets Bureau;]<\/p>\n<p>F2[\u201cauthorisation\u201d means an authorisation for the detention of property granted under section 1A;]<\/p>\n<p>\u201cauthorised officer\u201d means an officer of the Revenue Commissioners authorised in writing by the Revenue Commissioners to perform the functions conferred by this Act on authorised officers;<\/p>\n<p>F2[\u201cbureau officer\u201d has the same meaning as it has in the Criminal Assets Bureau Act 1996;]<\/p>\n<p>F3[ \u2018consent disposal order\u2019 means an order under section 3(1A) or 4A(1);]<\/p>\n<p>F3[\u2018criminal conduct\u2019 means any conduct\u2014<\/p>\n<p>(a) which constitutes an offence or more than one offence, or<\/p>\n<p>(b) which occurs outside the State and which would constitute an offence or more than one offence\u2014<\/p>\n<p>(i) if it occurred within the State,<\/p>\n<p>(ii) if it constituted an offence under the law of the state or territory concerned, and<\/p>\n<p>(iii) if, at the time when an application is being made for an interim order or interlocutory order, any property obtained or received at any time (whether before or after the passing of this Act) by or as a result of or in connection with the conduct is situated within the State;]<\/p>\n<p>\u201cthe Court\u201d means the High Court;<\/p>\n<p>\u201cdealing\u201d, in relation to property in the possession or control of a person, includes\u2014<\/p>\n<p>(a) where a debt is owed to that person, making a payment to any person in reduction of the amount of the debt,<\/p>\n<p>(b) removing the property from the State, and<\/p>\n<p>(c) in the case of money or other property held for the person by another person, paying or releasing or transferring it to the person or to any other person;<\/p>\n<p>\u201cdisposal order\u201d means an order under section 4;<\/p>\n<p>\u201cinterest\u201d, in relation to property, includes right;<\/p>\n<p>\u201cinterim order\u201d means an order under section 2;<\/p>\n<p>\u201cinterlocutory order\u201d means an order under section 3;<\/p>\n<p>\u201cmember\u201d means a member of the Garda S\u00edoch\u00e1na not below the rank of Chief Superintendent;<\/p>\n<p>\u201cthe Minister\u201d means the Minister for Finance;<\/p>\n<p>F1[\u2018proceeds of crime\u2019 means any property obtained or received at any time (whether before or after the passing of this Act) by or as a result of or in connection with criminal conduct;]<\/p>\n<p>F1[\u2018property\u2019, in relation to proceeds of crime, includes\u2014<\/p>\n<p>(a) money and all other property, real or personal, heritable or moveable,<\/p>\n<p>(b) choses in action and other intangible or incorporeal property, and<\/p>\n<p>(c) property situated outside the State where\u2014<\/p>\n<p>(i) the respondent is domiciled, resident or present in the State, and<\/p>\n<p>(ii) all or any part of the criminal conduct concerned occurs therein,<\/p>\n<p>and references to property shall be construed as including references to any interest in property;]<\/p>\n<p>F1[\u2018the respondent\u2019 means a person, wherever domiciled, resident or present, in respect of whom an interim order or interlocutory order, or an application for such an order, has been made and includes any person who, but for this Act, would become entitled, on the death of the first-mentioned person, to any property to which such an order relates (being an order that is in force and is in respect of that person);]<\/p>\n<p>F4[(1A) (a) For the avoidance of doubt, a person shall be deemed for the purposes of this Act to be in possession or control of property notwithstanding that it (or any part of it)\u2014<\/p>\n<p>(i) is lawfully in the possession of any member of the Garda S\u00edoch\u00e1na, any officer of the Revenue Commissioners or any other person, having been lawfully seized or otherwise taken by any such member, officer or person,<\/p>\n<p>(ii) is subject to an interim order or interlocutory order or any other order of a court which\u2014<\/p>\n<p>(I) prohibits any person from disposing of or otherwise dealing with it or diminishing its value, or<\/p>\n<p>(II) contains any conditions or restrictions in that regard,<\/p>\n<p>or is to the like effect,<\/p>\n<p>or<\/p>\n<p>(iii) is subject to a letting agreement, the subject of a trust or otherwise occupied by another person or is inaccessible,<\/p>\n<p>and references in this Act to the possession or control of property shall be construed accordingly.<\/p>\n<p>(b) Paragraph (a)(ii) is without prejudice to sections 11(2) and 13(2).]<\/p>\n<p>(2) In this Act\u2014<\/p>\n<p>(a) a reference to a section is a reference to a section of this Act unless it is indicated that reference to some other provision is intended, and<\/p>\n<p>(b) a reference to a subsection, paragraph or subparagraph is a reference to a subsection, paragraph or subparagraph of the provision in which the reference occurs, unless it is indicated that reference to some other provision is intended, and<\/p>\n<p>(c) a reference to any enactment shall be construed as a reference to that enactment as amended, adapted or extended by or under any subsequent enactment.<\/p>\n<p>Annotations<\/p>\n<p>Amendments:<\/p>\n<p>F1<br \/>\nSubstituted (12.02.2005) by Proceeds of Crime (Amendment) Act 2005 (1\/2005), s. 3(a)(i), commenced on enactment.<\/p>\n<p>F2<br \/>\nInserted (12.08.2016) by Proceeds of Crime (Amendment) Act 2016 (8\/2016), s. 2, S.I. No. 437 of 2016.<\/p>\n<p>F3<br \/>\nInserted (12.02.2005) by Proceeds of Crime (Amendment) Act 2005 (1\/2005), s. 3(a)(ii), commenced on enactment.<\/p>\n<p>F4<br \/>\nInserted (12.02.2005) by Proceeds of Crime (Amendment) Act 2005 (1\/2005), s. 3(b), commenced on enactment.<\/p>\n<p>F5[<\/p>\n<h4>Seizure and detention of property<\/h4>\n<p>1A. (1) Where a bureau officer who is\u2014<\/p>\n<p>(a) in a public place,<\/p>\n<p>(b) in any other place under a power of entry authorised by law or to which he or she was expressly or impliedly invited or permitted to be, or<\/p>\n<p>(c) carrying out a search authorised by law,<\/p>\n<p>finds or comes into possession of any property and he or she has reasonable grounds for suspecting that the property\u2014<\/p>\n<p>(i) in whole or in part, directly or indirectly, constitutes proceeds of crime, and<\/p>\n<p>(ii) is of a total value of not less than \u20ac5,000,<\/p>\n<p>he or she may seize and detain the property for a period not exceeding 24 hours.<\/p>\n<p>(2) Where a bureau officer has seized and detained property in accordance with subsection (1), the Chief Bureau Officer may, before the expiration of the relevant period of 24 hours, if he or she\u2014<\/p>\n<p>(a) is satisfied that there are reasonable grounds for suspecting that the property, in whole or in part, directly or indirectly, constitutes proceeds of crime,<\/p>\n<p>(b) is satisfied that there are reasonable grounds for suspecting that the total value of the property is not less than \u20ac5,000,<\/p>\n<p>(c) is satisfied that the Criminal Assets Bureau is carrying out an investigation into whether there are sufficient grounds to make an application to the Court for an interim order or an interlocutory order in respect of the property, and<\/p>\n<p>(d) has reasonable grounds for believing that the property, in whole or in part, may in the absence of an authorisation, be disposed of or otherwise dealt with, or have its value diminished, before such an application may be made,<\/p>\n<p>authorise the detention of the property by the Criminal Assets Bureau for a further period not exceeding 21 days.<\/p>\n<p>(3) The Chief Bureau Officer shall give notice in writing of an authorisation to any person having possession or control of the property and any other person who appears to be or is affected by it, unless the Chief Bureau Officer is satisfied that it is not reasonably possible to ascertain his, her or their whereabouts.<\/p>\n<p>(4) A notice given under this section shall include the reasons for the authorisation and inform the person to whom the notice is given of his or her right to make an application under section 1B.<\/p>\n<p>(5) The reasons given in a notice under this section need not include details the disclosure of which there are reasonable grounds for believing would prejudice the investigation in respect of which the authorisation is given.<\/p>\n<p>(6) The Chief Bureau Officer may vary or revoke an authorisation and shall revoke an authorisation if any of the grounds on which it was issued no longer exists.<\/p>\n<p>(7) In this section, \u2018property\u2019 does not include land.]<\/p>\n<p>Annotations<\/p>\n<p>Amendments:<\/p>\n<p>F5<br \/>\nInserted (12.08.2016) by Proceeds of Crime (Amendment) Act 2016 (8\/2016), s. 3, S.I. No. 437 of 2016.<\/p>\n<p>F6[<\/p>\n<h4>Application to Court<\/h4>\n<p>1B. (1) A person who has possession or control of property which is the subject of an authorisation, or who is affected by an authorisation, may at any time while the authorisation is in force apply to the Court to have the authorisation varied or revoked, and the Court may, if it is satisfied that\u2014<\/p>\n<p>(a) there are no reasonable grounds for suspecting that the property the subject of the authorisation may, in whole or in part, directly or indirectly, constitute proceeds of crime,<\/p>\n<p>(b) there are no reasonable grounds for suspecting that the total value of the property is not less than \u20ac5,000,<\/p>\n<p>(c) there is no reasonable prospect that an application to the Court for an interim order or an interlocutory order in respect of the property, in whole or in part, will be made before or upon the expiration of the authorisation, or<\/p>\n<p>(d) there are no reasonable grounds for believing that the property, in whole or in part, would in the absence of the authorisation, be disposed of or otherwise dealt with, or have its value diminished, before an application for an interim order or an interlocutory order may be made in respect of it,<\/p>\n<p>vary or revoke the authorisation.<\/p>\n<p>(2) Without prejudice to the generality of subsection (1), the Court in dealing with an application under that subsection may make such order that it considers appropriate if satisfied that it is necessary to do so for the purpose of enabling the person\u2014<\/p>\n<p>(a) to discharge the reasonable living and other necessary expenses, including legal expenses in or in relation to legal proceedings, incurred or to be incurred in respect of the person or the person\u2019s dependants, or<\/p>\n<p>(b) to carry on a business, trade, profession or other occupation to which any of the property relates.<\/p>\n<p>(3) An application under subsection (1) may be made only if notice has been given to the Criminal Assets Bureau.<\/p>\n<p>(4) Proceedings under this section shall be heard otherwise than in public.]<\/p>\n<p>Annotations<\/p>\n<p>Amendments:<\/p>\n<p>F6<br \/>\nInserted (12.08.2016) by Proceeds of Crime (Amendment) Act 2016 (8\/2016), s. 3, S.I. No. 437 of 2016.<\/p>\n<p>F7[<\/p>\n<h4>Compensation<\/h4>\n<p>1C. (1) Where property is detained under an authorisation and\u2014<\/p>\n<p>(a) an application to the Court for an interim order or an interlocutory order in respect of the property, in whole or in part, is not made before the expiration of the authorisation, or<\/p>\n<p>(b) such an application is made but the Court does not make an interim order, or an interlocutory order, as the case may be, in respect of the property,<\/p>\n<p>the Court may, on application to it in that behalf by a person who shows to the satisfaction of the Court that he or she is the owner of the property, award to the person such (if any) compensation payable by the Minister as it considers just in the circumstances in respect of any loss incurred by the person by reason of the authorisation concerned.<\/p>\n<p>(2) An application under subsection (1) may be made only if notice has been given to the Criminal Assets Bureau.]<\/p>\n<p>Annotations<\/p>\n<p>Amendments:<\/p>\n<p>F7<br \/>\nInserted (12.08.2016) by Proceeds of Crime (Amendment) Act 2016 (8\/2016), s. 3, S.I. No. 437 of 2016.<\/p>\n<h4>Interim order.<\/h4>\n<p>2.\u2014(1) F8[Where it is shown to the satisfaction of the Court on application to it ex parte in that behalf by a member, an authorised officer or the Criminal Assets Bureau]\u2014<\/p>\n<p>(a) that a person is in possession or control of\u2014<\/p>\n<p>(i) specified property and that the property constitutes, directly or indirectly, proceeds of crime, or<\/p>\n<p>(ii) specified property that was acquired, in whole or in part, with or in connection with property that, directly or indirectly, constitutes proceeds of crime,<\/p>\n<p>and<\/p>\n<p>(b) that the value of the property or, as the case may be, the total value of the property referred to in both subparagraphs (i) and (ii), of paragraph (a) is not less than F9[\u20ac5,000],<\/p>\n<p>the Court may make an order (\u201can interim order\u201d) prohibiting the person or any other specified person or any other person having notice of the order from disposing of or otherwise dealing with the whole or, if appropriate, a specified part of the property or diminishing its value during the period of 21 days from the date of the making of the order.<\/p>\n<p>(2) An interim order\u2014<\/p>\n<p>(a) may contain such provisions, conditions and restrictions as the Court considers necessary or expedient, and<\/p>\n<p>(b) shall provide for notice of it to be given to the respondent and any other person who appears to be or is affected by it unless the Court is satisfied that it is not reasonably possible to ascertain his, her or their whereabouts.<\/p>\n<p>(3) Where an interim order is in force, the Court, on application to it in that behalf by the respondent or any other person claiming ownership of any of the property concerned may, if it is shown to the satisfaction of the Court that\u2014<\/p>\n<p>(a) the property concerned or a part of it is not property to which subparagraph (i) or (ii) of subsection (1)(a) applies, or<\/p>\n<p>(b) the value of the property to which those subparagraphs apply is less than F9[\u20ac5,000],<\/p>\n<p>discharge or, as may be appropriate, vary the order.<\/p>\n<p>F10[(3A) Without prejudice to sections 3(7) and 6, where an interim order is in force, the Court may, on application to it in that behalf by the applicant or any other person, vary the order to such extent as may be necessary to permit\u2014<\/p>\n<p>(a) the enforcement of any order of a court for the payment by the respondent of any sum, including any sum in respect of costs,<\/p>\n<p>(b) the recovery by a county registrar or sheriff of income tax due by the respondent pursuant to a certificate issued by the Collector-General under section 962 of the Taxes Consolidation Act 1997, together with the fees and expenses provided for in that section, or<\/p>\n<p>(c) the institution of proceedings for, or relating to, the recovery of any other sum owed by the respondent.]<\/p>\n<p>(4) The Court shall, on application to it in that behalf at any time by the applicant, discharge an interim order.<\/p>\n<p>(5) Subject to subsections (3) and (4), an interim order shall continue in force until the expiration of the period of 21 days from the date of its making and shall then lapse unless an application for the making of an interlocutory order in respect of any of the property concerned is brought during that period and, if such an application is brought, the interim order shall lapse upon\u2014<\/p>\n<p>(a) the determination of the application,<\/p>\n<p>(b) the expiration of the ordinary time for bringing an appeal from the determination,<\/p>\n<p>(c) if such an appeal is brought, the determination or abandonment of it or of any further appeal or the expiration of the ordinary time for bringing any further appeal,<\/p>\n<p>whichever is the latest.<\/p>\n<p>(6) Notice of an application under this section shall be given\u2014<\/p>\n<p>(a) in case the application is under subsection (3), by the respondent or other person making the application to the applicant,<\/p>\n<p>F11[(b) in case the application is under subsection (3A) or (4), by the applicant or other person making the application to the respondent, unless the Court is satisfied that it is not reasonably possible to ascertain the respondent&#8217;s whereabouts,]<\/p>\n<p>and, in either case, to any other person in relation to whom the Court directs that notice of the application be given to him or her.<\/p>\n<p>F12[(7) An application under subsection (1) may be made by originating motion.]<\/p>\n<p>Annotations<\/p>\n<p>Amendments:<\/p>\n<p>F8<br \/>\nSubstituted (12.02.2005) by Proceeds of Crime (Amendment) Act 2005 (1\/2005), s. 4(a), commenced on enactment.<\/p>\n<p>F9<br \/>\nSubstituted (12.08.2016) by Proceeds of Crime (Amendment) Act 2016 (8\/2016), s. 4 (a) and (b), S.I. No. 437 of 2016.<\/p>\n<p>F10<br \/>\nInserted (12.02.2005) by Proceeds of Crime (Amendment) Act 2005 (1\/2005), s. 4(b), commenced on enactment.<\/p>\n<p>F11<br \/>\nSubstituted (12.02.2005) by Proceeds of Crime (Amendment) Act 2005 (1\/2005), s. 4(c), commenced on enactment.<\/p>\n<p>F12<br \/>\nInserted (12.02.2005) by Proceeds of Crime (Amendment) Act 2005 (1\/2005), s. 4(d), commenced on enactment.<\/p>\n<p>Modifications (not altering text):<\/p>\n<p>C2<br \/>\nApplication of section extended with modifications (10.11.1998) by International War Crimes Tribunals Act 1998 (40\/1998), s. 31(3), commenced on enactment.<\/p>\n<p>Orders respecting property.<\/p>\n<p>31.\u2014 &#8230;<\/p>\n<p>(2) Where, on application by a member of the Garda S\u00edoch\u00e1na not below the rank of Chief Superintendent, the High Court is satisfied that\u2014<\/p>\n<p>(a) an international tribunal order referred to in subsection (1)(a) has been received by the Minister, and<\/p>\n<p>(b) at the time of making the interim order under this subsection the international tribunal order is in force and is not subject to appeal,<\/p>\n<p>the Court, for the purposes of the preservation and protection of the property to which the international tribunal order relates, may, regardless of the value of the property but subject to subsection (5), make an interim order containing any terms that, under section 2 (1) and (2) of the Proceeds of Crime Act, 1996, could be included in an interim order made under that Act if the value of the property were not less than \u00a310,000.<\/p>\n<p>(3) For the purposes mentioned in subsection (2) of this section, sections 2 (3) to (6), 3 (1) to (6), 5, 6, 7, 8 and 10 to 16 of the Proceeds of Crime Act, 1996, shall apply with the following modifications and any other necessary modifications, as if an application made under this section had been made under that Act:<\/p>\n<p>&#8230;<\/p>\n<p>Editorial Notes:<\/p>\n<p>E1<br \/>\nPrevious affecting provisions: subs. (1)(b) and (3)(b) amended (1.1.2002) by Euro Changeover (Amounts) Act 2001 (16\/2001), s. 1(3) and schs. 3 and 4, in effect as per s. 1(3); substituted as per F-note above.<\/p>\n<h4>Interlocutory order.<\/h4>\n<p>3.\u2014(1) F13[Where, on application to it in that behalf by a member, an authorised officer or the Criminal Assets Bureau, it appears to the Court on evidence tendered by the applicant, which may consist of or include evidence admissible by virtue of section 8]\u2014<\/p>\n<p>(a) that a person is in possession or control of\u2014<\/p>\n<p>(i) specified property and that the property constitutes, directly or indirectly, proceeds of crime, or<\/p>\n<p>(ii) specified property that was acquired, in whole or in part, with or in connection with property that, directly or indirectly, constitutes proceeds of crime,<\/p>\n<p>and<\/p>\n<p>(b) that the value of the property or, as the case may be, the total value of the property referred to in both subparagraphs (i) and (ii) of paragraph (a) is not less than F14[\u20ac5,000],<\/p>\n<p>F13[the Court shall, subject to subsection (1A), make] an order (\u201can interlocutory order\u201d) prohibiting the respondent or any other specified person or any other person having notice of the order from disposing of or otherwise dealing with the whole or, if appropriate, a specified part of the property or diminishing its value, unless, it is shown to the satisfaction of the Court, on evidence tendered by the respondent or any other person\u2014<\/p>\n<p>(I) that that particular property does not constitute, directly or indirectly, proceeds of crime and was not acquired, in whole or in part, with or in connection with property that, directly or indirectly, constitutes proceeds of crime, or<\/p>\n<p>(II) that the value of all the property to which the order would relate is less than F14[\u20ac5,000]:<\/p>\n<p>Provided, however, that the Court shall not make the order if it is satisfied that there would be a serious risk of injustice.<\/p>\n<p>F15[(1A) On such an application the Court, with the consent of all the parties concerned, may make a consent disposal order, and section 4A shall apply and have effect accordingly.]<\/p>\n<p>(2) An interlocutory order\u2014<\/p>\n<p>(a) may contain such provisions, conditions and restrictions as the Court considers necessary or expedient, and<\/p>\n<p>(b) shall provide for notice of it to be given to the respondent and any other person who appears to be or is affected by it unless the Court is satisfied that it is not reasonably possible to ascertain his, her or their whereabouts.<\/p>\n<p>(3) Where an interlocutory order is in force, the Court, on application to it in that behalf at any time by the respondent or any other person claiming ownership of any of the property concerned, may, if it is shown to the satisfaction of the Court that the property or a specified part of it is property to which paragraph (I) of subsection (1) applies, or that the order causes any other injustice, discharge or, as may be appropriate, vary the order.<\/p>\n<p>F16[(3A) Without prejudice to subsection (7) and section 6, where an interlocutory order is in force, the Court may, on application to it in that behalf by the applicant or any other person, vary the order to such extent as may be necessary to permit\u2014<\/p>\n<p>(a) the enforcement of any order of a court for the payment by the respondent of any sum, including any sum in respect of costs,<\/p>\n<p>(b) the recovery by a county registrar or sheriff of income tax due by the respondent pursuant to a certificate issued by the Collector-General under section 962 of the Taxes Consolidation Act 1997, together with the fees and expenses provided for in that section, or<\/p>\n<p>(c) the institution of proceedings for, or relating to, the recovery of any other sum owed by the respondent.]<\/p>\n<p>(4) The Court shall, on application to it in that behalf at any time by the applicant, discharge an interlocutory order.<\/p>\n<p>(5) Subject to subsections (3) and (4), an interlocutory order shall continue in force until\u2014<\/p>\n<p>(a) the determination of an application for a disposal order in relation to the property concerned,<\/p>\n<p>(b) the expiration of the ordinary time for bringing an appeal from that determination,<\/p>\n<p>(c) if such an appeal is brought, it or any further appeal is determined or abandoned or the ordinary time for bringing any further appeal has expired,<\/p>\n<p>whichever is the latest, and shall then lapse.<\/p>\n<p>(6) Notice of an application under this section shall be given\u2014<\/p>\n<p>F17[(a) in case the application is under subsection (1), (3A) or (4), by the applicant or other person making the application to the respondent, unless the Court is satisfied that it is not reasonably possible to ascertain the respondent&#8217;s whereabouts,]<\/p>\n<p>(b) in case the application is under subsection (3), by the respondent or other person making the application to the applicant,<\/p>\n<p>and, in either case, to any other person in relation to whom the Court directs that notice of the application be given to him or her.<\/p>\n<p>(7) Where a forfeiture order, or a confiscation order, under the Criminal Justice Act, 1994, or a forfeiture order under the Misuse of Drugs Act, 1977, relates to any property that is the subject of an interim order, or an interlocutory order, that is in force, (\u201cthe specified property\u201d), the interim order or, as the case may be, the interlocutory order shall\u2014<\/p>\n<p>(a) if it relates only to the specified property, stand discharged, and<\/p>\n<p>(b) if it relates also to other property, stand varied by the exclusion from it of the specified property.<\/p>\n<p>F18[(8) An application under subsection (1) may be made by originating motion.]<\/p>\n<p>Annotations<\/p>\n<p>Amendments:<\/p>\n<p>F13<br \/>\nSubstituted (12.02.2005) by Proceeds of Crime (Amendment) Act 2005 (1\/2005), s. 5(a)(i) and 5(a)(ii), commenced on enactment.<\/p>\n<p>F14<br \/>\nSubstituted (12.08.2016) by Proceeds of Crime (Amendment) Act 2016 (8\/2016), s. 5 (a) and (b), S.I. No. 437 of 2016.<\/p>\n<p>F15<br \/>\nInserted (12.02.2005) by Proceeds of Crime (Amendment) Act 2005 (1\/2005), s. 5(b), commenced on enactment.<\/p>\n<p>F16<br \/>\nInserted (12.02.2005) by Proceeds of Crime (Amendment) Act 2005 (1\/2005), s. 5(c), commenced on enactment.<\/p>\n<p>F17<br \/>\nSubstituted (12.02.2005) by Proceeds of Crime (Amendment) Act 2005 (1\/2005), s. 5(d), commenced on enactment.<\/p>\n<p>F18<br \/>\nInserted (12.02.2005) by Proceeds of Crime (Amendment) Act 2005 (1\/2005), s. 5(e), commenced on enactment.<\/p>\n<p>Modifications (not altering text):<\/p>\n<p>C3<br \/>\nApplication of section extended with modifications (10.11.1998) by International War Crimes Tribunals Act 1998 (40\/1998), s. 31(3), commenced on enactment.<\/p>\n<p>Orders respecting property.<\/p>\n<p>31.\u2014 &#8230;<\/p>\n<p>(2) Where, on application by a member of the Garda S\u00edoch\u00e1na not below the rank of Chief Superintendent, the High Court is satisfied that\u2014<\/p>\n<p>(a) an international tribunal order referred to in subsection (1)(a) has been received by the Minister, and<\/p>\n<p>(b) at the time of making the interim order under this subsection the international tribunal order is in force and is not subject to appeal,<\/p>\n<p>the Court, for the purposes of the preservation and protection of the property to which the international tribunal order relates, may, regardless of the value of the property but subject to subsection (5), make an interim order containing any terms that, under section 2 (1) and (2) of the Proceeds of Crime Act, 1996, could be included in an interim order made under that Act if the value of the property were not less than \u00a310,000.<\/p>\n<p>(3) For the purposes mentioned in subsection (2) of this section, sections 2 (3) to (6), 3 (1) to (6), 5, 6, 7, 8 and 10 to 16 of the Proceeds of Crime Act, 1996, shall apply with the following modifications and any other necessary modifications, as if an application made under this section had been made under that Act:<\/p>\n<p>&#8230;<\/p>\n<p>Editorial Notes:<\/p>\n<p>E2<br \/>\nPrevious affecting provision: subs. (1)(b) and (1)(II) amended (1.1.2002) by Euro Changeover (Amounts) Act 2001 (16\/2001), s. 1(3) and schs. 3 and 4, in effect as per s. 1(3); substituted as per F-note above.<\/p>\n<h4>Disposal order.<\/h4>\n<p>4.\u2014(1) Subject to subsection (2), where an interlocutory order has been in force for not less than 7 years in relation to specified property, the Court, on application to it in that behalf by the applicant, may make an order (\u201ca disposal order\u201d) directing that the whole or, if appropriate, a specified part of the property be transferred, subject to such terms and conditions as the Court may specify, to the Minister or to such other person as the Court may determine.<\/p>\n<p>(2) Subject to subsections (6) and (8), the Court shall make a disposal order in relation to any property the subject of an application under subsection (1) unless it is shown to its satisfaction that that particular property does not constitute, directly or indirectly, proceeds of crime and was not acquired, in whole or in part, with or in connection with property that, directly or indirectly, constitutes proceeds of crime.<\/p>\n<p>(3) The applicant shall give notice to the respondent (unless the Court is satisfied that it is not reasonably possible to ascertain his or her whereabouts), and to such other (if any) persons as the Court may direct of an application under this section.<\/p>\n<p>(4) A disposal order shall operate to deprive the respondent of his or her rights (if any) in or to the property to which it relates and, upon the making of the order, the property shall stand transferred to the Minister or other person to whom it relates.<\/p>\n<p>(5) The Minister may sell or otherwise dispose of any property transferred to him or her under this section, and any proceeds of such a disposition and any moneys transferred to him or her under this section shall be paid into or disposed of for the benefit of the Exchequer by the Minister.<\/p>\n<p>(6) In proceedings under subsection (1), before deciding whether to make a disposal order, the Court shall give an opportunity to be heard by the Court and to show cause why the order should not be made to any person claiming ownership of any of the property concerned.<\/p>\n<p>(7) The Court, if it considers it appropriate to do so in the interests of justice, on the application of the respondent or, if the whereabouts of the respondent cannot be ascertained, on its own initiative, may adjourn the hearing of an application under subsection (1) for such period not exceeding 2 years as it considers reasonable.<\/p>\n<p>(8) The Court shall not make a disposal order if it is satisfied that there would be a serious risk of injustice.<\/p>\n<p>F19[(9) An application under subsection (1) may be made by originating motion.]<\/p>\n<p>Annotations<\/p>\n<p>Amendments:<\/p>\n<p>F19<br \/>\nInserted (12.02.2005) by Proceeds of Crime (Amendment) Act 2005 (1\/2005), s. 6, commenced on enactment.<\/p>\n<p>Modifications (not altering text):<\/p>\n<p>C4<br \/>\nFunctions transferred and references to \u201cDepartment of Finance\u201d and \u201cMinister for Finance\u201d in section construed (29.07.2011) by Finance (Transfer of Departmental Administration and Ministerial Functions) Order 2011 (S.I. No. 418 of 2011), arts. 2, 3(a), 5 and sch. 1 part 2, in effect as per art. 1(2).<\/p>\n<p>2. (1) The administration and business in connection with the performance of any functions transferred by this Order are transferred to the Department of Public Expenditure and Reform.<\/p>\n<p>(2) References to the Department of Finance contained in any Act or instrument made thereunder and relating to the administration and business transferred by paragraph (1) shall, on and after the commencement of this Order, be construed as references to the Department of Public Expenditure and Reform.<\/p>\n<p>3. The functions conferred on the Minister for Finance by or under the provisions of \u2013<\/p>\n<p>(a) the enactments specified in Schedule 1, and<\/p>\n<p>&#8230;<\/p>\n<p>are transferred to the Minister for Public Expenditure and Reform.<\/p>\n<p>&#8230;<\/p>\n<p>5. References to the Minister for Finance contained in any Act or instrument under an Act and relating to any functions transferred by this Order shall, from the commencement of this Order, be construed as references to the Minister for Public Expenditure and Reform.<\/p>\n<p>&#8230;<\/p>\n<p>Schedule 1<\/p>\n<p>Enactments<\/p>\n<p>&#8230;<\/p>\n<p>Part 2<\/p>\n<p>1922 to 2011 Enactments<\/p>\n<p>Number and Year<\/p>\n<p>Short Title<\/p>\n<p>Provision<\/p>\n<p>(1)<\/p>\n<p>(2)<\/p>\n<p>(3)<\/p>\n<p>&#8230;<\/p>\n<p>&#8230;<\/p>\n<p>&#8230;<\/p>\n<p>No. 30 of 1996<\/p>\n<p>Proceeds of Crime Act 1996<\/p>\n<p>Sections 4, 4A, 16 (1)(c)(ii), 16(2) and 17<\/p>\n<p>&#8230;<\/p>\n<p>&#8230;<\/p>\n<p>&#8230;<\/p>\n<p>F20[<\/p>\n<h4>Consent disposal order.<\/h4>\n<p>4A.\u2014(1) Where in relation to any property\u2014<\/p>\n<p>(a) an interlocutory order has been in force for a period of less than 7 years, and<\/p>\n<p>(b) an application is made to the Court with the consent of all the parties concerned,<\/p>\n<p>the Court may make an order (a \u2018consent disposal order\u2019) directing that the whole or a specified part of the property be transferred to the Minister or to such other person as the Court may determine, subject to such terms and conditions as it may specify.<\/p>\n<p>(2) A consent disposal order operates to deprive the respondent of his or her rights (if any) in or to the property to which the order relates and, on its being made, the property stands transferred to the Minister or that other person.<\/p>\n<p>(3) The Minister\u2014<\/p>\n<p>(a) may sell or otherwise dispose of any property transferred to him or her under this section, and<\/p>\n<p>(b) shall pay into or dispose of for the benefit of the Exchequer the proceeds of any such disposition as well as any moneys so transferred.<\/p>\n<p>(4) Before deciding whether to make a consent disposal order, the Court shall give to any person claiming ownership of any of the property concerned an opportunity to show cause why such an order should not be made.<\/p>\n<p>(5) The Court shall not make a consent disposal order if it is satisfied that there would be a serious risk of injustice if it did so.<\/p>\n<p>(6) Sections 3(7) and 16 apply, with any necessary modifications, in relation to a consent disposal order as they apply in relation to an interlocutory order.<\/p>\n<p>(7) This section is without prejudice to section 3(1A).]<\/p>\n<p>Annotations<\/p>\n<p>Amendments:<\/p>\n<p>F20<br \/>\nInserted (12.02.2005) by Proceeds of Crime (Amendment) Act 2005 (1\/2005), s. 7, commenced on enactment.<\/p>\n<p>Modifications (not altering text):<\/p>\n<p>C5<br \/>\nFunctions transferred and references to \u201cDepartment of Finance\u201d and \u201cMinister for Finance\u201d in section construed (29.07.2011) by Finance (Transfer of Departmental Administration and Ministerial Functions) Order 2011 (S.I. No. 418 of 2011), arts. 2, 3(a), 5 and sch. 1 part 2, in effect as per art. 1(2).<\/p>\n<p>2. (1) The administration and business in connection with the performance of any functions transferred by this Order are transferred to the Department of Public Expenditure and Reform.<\/p>\n<p>(2) References to the Department of Finance contained in any Act or instrument made thereunder and relating to the administration and business transferred by paragraph (1) shall, on and after the commencement of this Order, be construed as references to the Department of Public Expenditure and Reform.<\/p>\n<p>3. The functions conferred on the Minister for Finance by or under the provisions of \u2013<\/p>\n<p>(a) the enactments specified in Schedule 1, and<\/p>\n<p>&#8230;<\/p>\n<p>are transferred to the Minister for Public Expenditure and Reform.<\/p>\n<p>&#8230;<\/p>\n<p>5. References to the Minister for Finance contained in any Act or instrument under an Act and relating to any functions transferred by this Order shall, from the commencement of this Order, be construed as references to the Minister for Public Expenditure and Reform.<\/p>\n<p>&#8230;<\/p>\n<p>Schedule 1<\/p>\n<p>Enactments<\/p>\n<p>&#8230;<\/p>\n<p>Part 2<\/p>\n<p>1922 to 2011 Enactments<\/p>\n<p>Number and Year<\/p>\n<p>Short Title<\/p>\n<p>Provision<\/p>\n<p>(1)<\/p>\n<p>(2)<\/p>\n<p>(3)<\/p>\n<p>&#8230;<\/p>\n<p>&#8230;<\/p>\n<p>&#8230;<\/p>\n<p>No. 30 of 1996<\/p>\n<p>Proceeds of Crime Act 1996<\/p>\n<p>Sections 4, 4A, 16 (1)(c)(ii), 16(2) and 17<\/p>\n<p>&#8230;<\/p>\n<p>&#8230;<\/p>\n<p>&#8230;<\/p>\n<h4>Ancillary orders and provision in relation to certain profits or gains, etc.<\/h4>\n<p>5.\u2014(1) At any time while an interim order or an interlocutory order is in force, the Court may, on application to it in that behalf by the applicant, make such orders as it considers necessary or expedient to enable the order aforesaid to have full effect.<\/p>\n<p>(2) Notice of an application under this section shall be given by the applicant to the respondent unless the Court is satisfied that it is not reasonably possible to ascertain his or her whereabouts and to any other person in relation to whom the Court directs that notice of the application be given to him or her.<\/p>\n<p>(3) An interim order, an interlocutory order or a disposal order may be expressed to apply to any profit or gain or interest, dividend or other payment or any other property payable or arising, after the making of the order, in connection with any other property to which the order relates.<\/p>\n<p>Annotations<\/p>\n<p>Modifications (not altering text):<\/p>\n<p>C6<br \/>\nApplication of section extended with modifications (10.11.1998) by International War Crimes Tribunals Act 1998 (40\/1998), s. 31(3), commenced on enactment.<\/p>\n<p>Orders respecting property.<\/p>\n<p>31.\u2014 &#8230;<\/p>\n<p>(2) Where, on application by a member of the Garda S\u00edoch\u00e1na not below the rank of Chief Superintendent, the High Court is satisfied that\u2014<\/p>\n<p>(a) an international tribunal order referred to in subsection (1)(a) has been received by the Minister, and<\/p>\n<p>(b) at the time of making the interim order under this subsection the international tribunal order is in force and is not subject to appeal,<\/p>\n<p>the Court, for the purposes of the preservation and protection of the property to which the international tribunal order relates, may, regardless of the value of the property but subject to subsection (5), make an interim order containing any terms that, under section 2 (1) and (2) of the Proceeds of Crime Act, 1996, could be included in an interim order made under that Act if the value of the property were not less than \u00a310,000.<\/p>\n<p>(3) For the purposes mentioned in subsection (2) of this section, sections 2 (3) to (6), 3 (1) to (6), 5, 6, 7, 8 and 10 to 16 of the Proceeds of Crime Act, 1996, shall apply with the following modifications and any other necessary modifications, as if an application made under this section had been made under that Act:<\/p>\n<p>&#8230;<\/p>\n<h4>Order in relation to property the subject of interim order or interlocutory order.<\/h4>\n<p>6.\u2014(1) At any time while an interim order or an interlocutory order is in force, the Court may, on application to it in that behalf by the respondent or any other person affected by the order, make such orders as it considers appropriate in relation to any of the property concerned if it considers it essential to do so for the purpose of enabling\u2014<\/p>\n<p>F21[(a) the respondent or that other person to discharge the reasonable living and other necessary expenses (including legal expenses in or in relation to proceedings under this Act) incurred or to be incurred by or in respect of the respondent and his or her dependants or that other person, or]<\/p>\n<p>(b) the respondent or that other person to carry on a business, trade, profession or other occupation to which any of that property relates.<\/p>\n<p>(2) An order under this section may contain such conditions and restrictions as the Court considers necessary or expedient for the purpose of protecting the value of the property concerned and avoiding any unnecessary diminution thereof.<\/p>\n<p>(3) Notice of an application under this section shall be given by the person making the application to the applicant and any other person in relation to whom the Court directs that notice of the application be given to him or her.<\/p>\n<p>Annotations<\/p>\n<p>Amendments:<\/p>\n<p>F21<br \/>\nSubstituted (12.02.2005) by Proceeds of Crime (Amendment) Act 2005 (1\/2005), s. 8, commenced on enactment.<\/p>\n<p>Modifications (not altering text):<\/p>\n<p>C7<br \/>\nApplication of generality of section not restricted (8.03.2005) by Criminal Justice (Terrorist Offences) Act 2005 (2\/2005), s. 14(5), commenced on enactment.<\/p>\n<p>Interim order freezing certain funds.<\/p>\n<p>14.\u2014 &#8230;<\/p>\n<p>(4) On application by a member of the Garda S\u00edoch\u00e1na or any other person, the Court may vary an interim order to such extent as may be necessary to permit\u2014<\/p>\n<p>(a) the enforcement of any order of a court for the payment by the respondent of any sum, including any sum in respect of costs,<\/p>\n<p>(b) the recovery by a county registrar or sheriff of income tax due by the respondent pursuant to a certificate issued by the Collector-General under section 962 of the Taxes Consolidation Act 1997 , together with the fees and expenses provided for in that section, or<\/p>\n<p>(c) the institution of proceedings for, or relating to, the recovery of any other sum owed by the respondent.<\/p>\n<p>(5) Subsection (4) is not to be construed to limit the generality of section 6 of the Act of 1996 as made applicable by section 20 of this Act.<\/p>\n<p>&#8230;<\/p>\n<p>C8<br \/>\nApplication of generality of section not restricted (8.03.2005) by Criminal Justice (Terrorist Offences) Act 2005 (2\/2005), s. 15(7), commenced on enactment.<\/p>\n<p>Interlocutory order.<\/p>\n<p>15.\u2014 &#8230;<\/p>\n<p>(6) On application by a member of the Garda S\u00edoch\u00e1na or any other person, the Court may vary an interlocutory order to such extent as may be necessary to permit\u2014<\/p>\n<p>(a) the enforcement of any order of a court for the payment by the respondent of any sum, including any sum in respect of costs,<\/p>\n<p>(b) the recovery by a county registrar or sheriff of income tax due by the respondent pursuant to a certificate issued by the Collector-General under section 962 of the Taxes Consolidation Act 1997, together with the fees and expenses provided for in that section, or<\/p>\n<p>(c) the institution of proceedings for, or relating to, the recovery of any other sum owed by the respondent.<\/p>\n<p>(7) Subsection (6) is not to be construed to limit the generality of section 6 of the Act of 1996 as made applicable by section 20 of this Act.<\/p>\n<p>&#8230;<\/p>\n<p>C9<br \/>\nApplication of section extended with modifications (8.03.2005) by Criminal Justice (Terrorist Offences) Act 2005 (2\/2005), s. 20, commenced on enactment.<\/p>\n<p>Application of certain provisions of Act of 1996.<\/p>\n<p>20.\u2014For the purposes of this Part, sections 6, 7 and 9 to 15 of the Act of 1996 apply with the following modifications and any other necessary modifications as if an interim order, an interlocutory or a disposal order made under this Part, or an application for such an order, had been made under the Act of 1996:<\/p>\n<p>(a) a reference in any of the applicable provisions of the Act of 1996 to applicant shall be construed as referring to the member of the Garda S\u00edoch\u00e1na who applied to the High Court for the interim order, interlocutory order or disposal order;<\/p>\n<p>(b) a reference in any of the applicable provisions of the Act of 1996 to respondent shall be construed as defined in section 12 of this Act;<\/p>\n<p>(c) a reference in any of the applicable provisions of the Act of 1996 to property shall be construed as referring to funds.<\/p>\n<p>C10<br \/>\nApplication of section extended with modifications (10.11.1998) by International War Crimes Tribunals Act 1998 (40\/1998), s. 31(3), commenced on enactment.<\/p>\n<p>Orders respecting property.<\/p>\n<p>31.\u2014 &#8230;<\/p>\n<p>(2) Where, on application by a member of the Garda S\u00edoch\u00e1na not below the rank of Chief Superintendent, the High Court is satisfied that\u2014<\/p>\n<p>(a) an international tribunal order referred to in subsection (1)(a) has been received by the Minister, and<\/p>\n<p>(b) at the time of making the interim order under this subsection the international tribunal order is in force and is not subject to appeal,<\/p>\n<p>the Court, for the purposes of the preservation and protection of the property to which the international tribunal order relates, may, regardless of the value of the property but subject to subsection (5), make an interim order containing any terms that, under section 2 (1) and (2) of the Proceeds of Crime Act, 1996, could be included in an interim order made under that Act if the value of the property were not less than \u00a310,000.<\/p>\n<p>(3) For the purposes mentioned in subsection (2) of this section, sections 2 (3) to (6), 3 (1) to (6), 5, 6, 7, 8 and 10 to 16 of the Proceeds of Crime Act, 1996, shall apply with the following modifications and any other necessary modifications, as if an application made under this section had been made under that Act:<\/p>\n<p>&#8230;<\/p>\n<h4>Receiver.<\/h4>\n<p>7.\u2014(1) Where an interim order or an interlocutory order is in force, the Court may at any time appoint a receiver\u2014<\/p>\n<p>(a) to take possession of any property to which the order relates,<\/p>\n<p>(b) in accordance with the Court&#8217;s directions, to manage, keep possession or dispose of or otherwise deal with any property in respect of which he or she is appointed,<\/p>\n<p>subject to such exceptions and conditions (if any) as may be specified by the Court, and may require any person having possession or control of property in respect of which the receiver is appointed to give possession of it to the receiver.<\/p>\n<p>(2) Where a receiver takes any action under this section\u2014<\/p>\n<p>(a) in relation to property which is not property the subject of an interim order or an interlocutory order, being action which he or she would be entitled to take if it were such property, and<\/p>\n<p>(b) believing, and having reasonable grounds for believing, that he or she is entitled to take that action in relation to that property,<\/p>\n<p>he or she shall not be liable to any person in respect of any loss or damage resulting from such action except in so far as the loss or damage is caused by his or her negligence.<\/p>\n<p>Annotations<\/p>\n<p>Modifications (not altering text):<\/p>\n<p>C11<br \/>\nApplication of section extended with modifications (8.03.2005) by Criminal Justice (Terrorist Offences) Act 2005 (2\/2005), s. 20, commenced on enactment.<\/p>\n<p>Application of certain provisions of Act of 1996.<\/p>\n<p>20.\u2014For the purposes of this Part, sections 6, 7 and 9 to 15 of the Act of 1996 apply with the following modifications and any other necessary modifications as if an interim order, an interlocutory or a disposal order made under this Part, or an application for such an order, had been made under the Act of 1996:<\/p>\n<p>(a) a reference in any of the applicable provisions of the Act of 1996 to applicant shall be construed as referring to the member of the Garda S\u00edoch\u00e1na who applied to the High Court for the interim order, interlocutory order or disposal order;<\/p>\n<p>(b) a reference in any of the applicable provisions of the Act of 1996 to respondent shall be construed as defined in section 12 of this Act;<\/p>\n<p>(c) a reference in any of the applicable provisions of the Act of 1996 to property shall be construed as referring to funds.<\/p>\n<p>C12<br \/>\nApplication of section extended with modifications (10.11.1998) by International War Crimes Tribunals Act 1998 (40\/1998), s. 31(3), commenced on enactment.<\/p>\n<p>Orders respecting property.<\/p>\n<p>31.\u2014 &#8230;<\/p>\n<p>(2) Where, on application by a member of the Garda S\u00edoch\u00e1na not below the rank of Chief Superintendent, the High Court is satisfied that\u2014<\/p>\n<p>(a) an international tribunal order referred to in subsection (1)(a) has been received by the Minister, and<\/p>\n<p>(b) at the time of making the interim order under this subsection the international tribunal order is in force and is not subject to appeal,<\/p>\n<p>the Court, for the purposes of the preservation and protection of the property to which the international tribunal order relates, may, regardless of the value of the property but subject to subsection (5), make an interim order containing any terms that, under section 2 (1) and (2) of the Proceeds of Crime Act, 1996, could be included in an interim order made under that Act if the value of the property were not less than \u00a310,000.<\/p>\n<p>(3) For the purposes mentioned in subsection (2) of this section, sections 2 (3) to (6), 3 (1) to (6), 5, 6, 7, 8 and 10 to 16 of the Proceeds of Crime Act, 1996, shall apply with the following modifications and any other necessary modifications, as if an application made under this section had been made under that Act:<\/p>\n<p>&#8230;<\/p>\n<h4>Provisions in relation to evidence and proceedings under Act.<\/h4>\n<p>8.\u2014(1) Where a member or an authorised officer states\u2014<\/p>\n<p>(a) in proceedings under section 2, on affidavit or, if the Court so directs, in oral evidence, or<\/p>\n<p>F22[(b) in proceedings under section 3, on affidavit or, where the respondent requires the deponent to be produced for cross-examination or the court so directs, in oral evidence,]<\/p>\n<p>that he or she believes either or both of the following, that is to say:<\/p>\n<p>(i) that the respondent is in possession or control of specified property and that the property constitutes, directly or indirectly, proceeds of crime,<\/p>\n<p>(ii) that the respondent is in possession of or control of specified property and that the property was acquired, in whole or in part, with or in connection with property that, directly or indirectly, constitutes proceeds of crime,<\/p>\n<p>and that the value of the property or, as the case may be, the total value of the property referred to in both paragraphs (i) and (ii) is not less than F23[5,000], then, if the Court is satisfied that there are reasonable grounds for the belief aforesaid, the statement shall be evidence of the matter referred to in paragraph (i) or in paragraph (ii) or in both, as may be appropriate, and of the value of the property.<\/p>\n<p>(2) The standard of proof required to determine any question arising under this Act shall be that applicable to civil proceedings.<\/p>\n<p>(3) Proceedings under this Act in relation to an interim order shall be heard otherwise than in public and any other proceedings under this Act may, if the respondent or any other party to the proceedings (other than the applicant) so requests and the Court considers it proper, be heard otherwise than in public.<\/p>\n<p>(4) The Court may, if it considers it appropriate to do so, prohibit the publication of such information as it may determine in relation to proceedings under this Act, including information in relation to applications for, the making or refusal of and the contents of orders under this Act and the persons to whom they relate.<\/p>\n<p>(5) Production to the Court in proceedings under this Act of a document purporting to authorise a person, who is described therein as an officer of the Revenue Commissioners, to perform the functions conferred on authorised officers by this Act and to be signed by a Revenue Commissioner shall be evidence that the person is an authorised officer.<\/p>\n<p>F24[(6) In any proceedings under this Act a document purporting to be a document issued by the Criminal Assets Bureau and to be signed on its behalf shall be deemed, unless the contrary is shown, to be such a document and to be so signed.]<\/p>\n<p>Annotations<\/p>\n<p>Amendments:<\/p>\n<p>F22<br \/>\nSubstituted (12.02.2005) by Proceeds of Crime (Amendment) Act 2005 (1\/2005), s. 9(a), commenced on enactment.<\/p>\n<p>F23<br \/>\nSubstituted (12.08.2016) by Proceeds of Crime (Amendment) Act 2016 (8\/2016), s. 6, S.I. No. 437 of 2016.<\/p>\n<p>F24<br \/>\nInserted (12.02.2005) by Proceeds of Crime (Amendment) Act 2005 (1\/2005), s. 9(b), commenced on enactment.<\/p>\n<p>Modifications (not altering text):<\/p>\n<p>C13<br \/>\nApplication of section extended with modifications (10.11.1998) by International War Crimes Tribunals Act 1998 (40\/1998), s. 31(3), commenced on enactment.<\/p>\n<p>Orders respecting property.<\/p>\n<p>31.\u2014 &#8230;<\/p>\n<p>(2) Where, on application by a member of the Garda S\u00edoch\u00e1na not below the rank of Chief Superintendent, the High Court is satisfied that\u2014<\/p>\n<p>(a) an international tribunal order referred to in subsection (1)(a) has been received by the Minister, and<\/p>\n<p>(b) at the time of making the interim order under this subsection the international tribunal order is in force and is not subject to appeal,<\/p>\n<p>the Court, for the purposes of the preservation and protection of the property to which the international tribunal order relates, may, regardless of the value of the property but subject to subsection (5), make an interim order containing any terms that, under section 2 (1) and (2) of the Proceeds of Crime Act, 1996, could be included in an interim order made under that Act if the value of the property were not less than \u00a310,000.<\/p>\n<p>(3) For the purposes mentioned in subsection (2) of this section, sections 2 (3) to (6), 3 (1) to (6), 5, 6, 7, 8 and 10 to 16 of the Proceeds of Crime Act, 1996, shall apply with the following modifications and any other necessary modifications, as if an application made under this section had been made under that Act:<\/p>\n<p>&#8230;<\/p>\n<p>Editorial Notes:<\/p>\n<p>E3<br \/>\nPrevious affect provision: subs. (1) amended (1.1.2002) by Euro Changeover (Amounts) Act 2001 (16\/2001), s. 1(3) and schedules 3 and 4, in effect as per s. 1(3); substituted as per F-note above.<\/p>\n<h4>Affidavit specifying property and income of respondent.<\/h4>\n<p>9.\u2014F25[(1)] At any time during proceedings under section 2 or 3 or while an interim order or an interlocutory order is in force, the Court or, as appropriate, in the case of an appeal in such proceedings, the Supreme Court may by order direct the respondent to file an affidavit in the Central Office of the High Court specifying\u2014<\/p>\n<p>(a) the property of which the respondent is in possession or control, or<\/p>\n<p>(b) the income, and the sources of the income, of the respondent during such period (not exceeding 10 years) ending on the date of the application for the order as the court concerned may specify,<\/p>\n<p>or both.<\/p>\n<p>F25[(2) Such an affidavit is not admissible in evidence in any criminal proceedings against that person or his or her spouse, except any such proceedings for perjury arising from statements in the affidavit.]<\/p>\n<p>Annotations<\/p>\n<p>Amendments:<\/p>\n<p>F25<br \/>\nInserted (12.02.2005) by Proceeds of Crime (Amendment) Act 2005 (1\/2005), s. 11, commenced on enactment.<\/p>\n<p>Modifications (not altering text):<\/p>\n<p>C14<br \/>\nApplication of section extended with modifications (8.03.2005) by Criminal Justice (Terrorist Offences) Act 2005 (2\/2005), s. 20, commenced on enactment.<\/p>\n<p>Application of certain provisions of Act of 1996.<\/p>\n<p>20.\u2014For the purposes of this Part, sections 6, 7 and 9 to 15 of the Act of 1996 apply with the following modifications and any other necessary modifications as if an interim order, an interlocutory or a disposal order made under this Part, or an application for such an order, had been made under the Act of 1996:<\/p>\n<p>(a) a reference in any of the applicable provisions of the Act of 1996 to applicant shall be construed as referring to the member of the Garda S\u00edoch\u00e1na who applied to the High Court for the interim order, interlocutory order or disposal order;<\/p>\n<p>(b) a reference in any of the applicable provisions of the Act of 1996 to respondent shall be construed as defined in section 12 of this Act;<\/p>\n<p>(c) a reference in any of the applicable provisions of the Act of 1996 to property shall be construed as referring to funds.<\/p>\n<h4>Registration of interim orders and interlocutory orders.<\/h4>\n<p>10.\u2014(1) Where an interim order or an interlocutory order is made, the registrar of the Court shall, in the case of registered land, furnish the Registrar of Titles with notice of the order and the Registrar of Titles shall thereupon cause an entry to be made in the appropriate register under the Registration of Title Act, 1964, inhibiting, until such time as the order lapses, is discharged or is varied so as to exclude the registered land or any charge thereon from the application of the order, any dealing with any registered land or charge which appears to be affected by the order.<\/p>\n<p>(2) Where notice of an order has been given under subsection (1) and the order is varied in relation to registered land, the registrar of the Court shall furnish the Registrar of Titles with notice to that effect and the Registrar of Titles shall thereupon cause the entry made under subsection (1) of this section to be varied to that effect.<\/p>\n<p>(3) Where notice of an order has been given under subsection (1) and the order is discharged or lapses, the registrar of the High Court shall furnish the Registrar of Titles with notice to that effect and the Registrar of Titles shall cancel the entry made under subsection (1).<\/p>\n<p>(4) Where an interim order or an interlocutory order is made, the registrar of the Court shall, in the case of unregistered land, furnish the Registrar of Deeds with notice of the order and the Registrar of Deeds shall thereupon cause the notice to be registered in the Registry of Deeds pursuant to the Registration of Deeds Act, 1707.<\/p>\n<p>(5) Where notice of an order has been given under subsection (4) and the order is varied, the registrar of the Court shall furnish the Registrar of Deeds with notice to that effect and the Registrar of Deeds shall thereupon cause the notice registered under subsection (4) to be varied to that effect.<\/p>\n<p>(6) Where notice of an order has been given under subsection (4) and the order is discharged or lapses, the registrar of the Court shall furnish the Registrar of Deeds with notice to that effect and the Registrar of Deeds shall thereupon cancel the registration made under subsection (4).<\/p>\n<p>(7) Where an interim order or an interlocutory order is made which applies to an interest in a company or to the property of a company, the registrar of the Court shall furnish the Registrar of Companies with notice of the order and the Registrar of Companies shall thereupon cause the notice to be entered in the Register of Companies maintained under the Companies Acts, 1963 to 1990.<\/p>\n<p>(8) Where notice of an order has been given under subsection (7) and the order is varied, the registrar of the Court shall furnish the Registrar of Companies with notice to that effect and the Registrar of Companies shall thereupon cause the notice entered under subsection (7) to be varied to that effect.<\/p>\n<p>(9) Where notice of an order has been given under subsection (7) and the order is discharged or lapses, the registrar of the Court shall furnish the Registrar of Companies with notice to that effect and the Registrar of Companies shall thereupon cancel the entry made under subsection (7).<\/p>\n<p>Annotations<\/p>\n<p>Modifications (not altering text):<\/p>\n<p>C15<br \/>\nApplication of section extended with modifications (8.03.2005) by Criminal Justice (Terrorist Offences) Act 2005 (2\/2005), s. 20, commenced on enactment.<\/p>\n<p>Application of certain provisions of Act of 1996.<\/p>\n<p>20.\u2014For the purposes of this Part, sections 6, 7 and 9 to 15 of the Act of 1996 apply with the following modifications and any other necessary modifications as if an interim order, an interlocutory or a disposal order made under this Part, or an application for such an order, had been made under the Act of 1996:<\/p>\n<p>(a) a reference in any of the applicable provisions of the Act of 1996 to applicant shall be construed as referring to the member of the Garda S\u00edoch\u00e1na who applied to the High Court for the interim order, interlocutory order or disposal order;<\/p>\n<p>(b) a reference in any of the applicable provisions of the Act of 1996 to respondent shall be construed as defined in section 12 of this Act;<\/p>\n<p>(c) a reference in any of the applicable provisions of the Act of 1996 to property shall be construed as referring to funds.<\/p>\n<p>C16<br \/>\nApplication of section extended with modifications (10.11.1998) by International War Crimes Tribunals Act 1998 (40\/1998), s. 31(3), commenced on enactment.<\/p>\n<p>Orders respecting property.<\/p>\n<p>31.\u2014 &#8230;<\/p>\n<p>(2) Where, on application by a member of the Garda S\u00edoch\u00e1na not below the rank of Chief Superintendent, the High Court is satisfied that\u2014<\/p>\n<p>(a) an international tribunal order referred to in subsection (1)(a) has been received by the Minister, and<\/p>\n<p>(b) at the time of making the interim order under this subsection the international tribunal order is in force and is not subject to appeal,<\/p>\n<p>the Court, for the purposes of the preservation and protection of the property to which the international tribunal order relates, may, regardless of the value of the property but subject to subsection (5), make an interim order containing any terms that, under section 2 (1) and (2) of the Proceeds of Crime Act, 1996, could be included in an interim order made under that Act if the value of the property were not less than \u00a310,000.<\/p>\n<p>(3) For the purposes mentioned in subsection (2) of this section, sections 2 (3) to (6), 3 (1) to (6), 5, 6, 7, 8 and 10 to 16 of the Proceeds of Crime Act, 1996, shall apply with the following modifications and any other necessary modifications, as if an application made under this section had been made under that Act:<\/p>\n<p>&#8230;<\/p>\n<p>Editorial Notes:<\/p>\n<p>E4<br \/>\nRule for registration of order under section made (1.05.2008) by Registration of Deeds Rules 2008 (S.I. No. 52 of 2008), r. 14(3).<\/p>\n<h4>Bankruptcy of respondent, etc.<\/h4>\n<p>11.\u2014(1) Where a person who is in possession or control of property is adjudicated bankrupt, property subject to an interim order, an interlocutory order, or a disposal order, made before the order adjudicating the person bankrupt, is excluded from the property of the bankrupt for the purposes of the Bankruptcy Act, 1988.<\/p>\n<p>(2) Where a person has been adjudicated bankrupt, the powers conferred on the Court by section 2 or 3 shall not be exercised in relation to property of the bankrupt for the purposes of the said Act of 1988.<\/p>\n<p>(3) In any case in which a petition in bankruptcy was presented, or an adjudication in bankruptcy was made, before the 1st day of January, 1989, this section shall have effect with the modification that, for the references in subsections (1) and (2) to the property of the bankrupt for the purposes of the Act aforesaid, there shall be substituted references to the property of the bankrupt vesting in the assignees for the purposes of the law of bankruptcy existing before that date.<\/p>\n<p>Annotations<\/p>\n<p>Modifications (not altering text):<\/p>\n<p>C17<br \/>\nGenerality of subs. (2) not limited (8.03.2005) by Criminal Justice (Terrorist Offences) Act 2005 (2\/2005), s. 12(3), commenced on enactment.<\/p>\n<h4>Interpretation of Part 4.<\/h4>\n<p>12.\u2014 &#8230;<\/p>\n<p>(2) For the purposes of sections 14 to 20, a person is considered to be in possession or control of funds notwithstanding that all or part of them\u2014<\/p>\n<p>(a) are lawfully in the possession or control of a member of the Garda S\u00edoch\u00e1na of any rank or any other person, having been lawfully seized or otherwise taken by any such member or person, or<\/p>\n<p>(b) are subject to an interim order, an interlocutory order or any other order of a court that does either of the following or is to the like effect:<\/p>\n<p>(i) prohibits any person from disposing of or otherwise dealing with the funds or diminishing their value;<\/p>\n<p>(ii) contains any conditions or restrictions in that regard,<\/p>\n<p>or<\/p>\n<p>(c) are subject to a letting agreement, the subject of a trust or otherwise occupied by another person or are inaccessible.<\/p>\n<p>(3) Subsection (2) is not to be construed to limit the generality of sections 11(2) and 13(2) of the Act of 1996 as made applicable by section 20 of this Act.<\/p>\n<p>&#8230;<\/p>\n<p>C18<br \/>\nApplication of section extended with modifications (8.03.2005) by Criminal Justice (Terrorist Offences) Act 2005 (2\/2005), s. 20, commenced on enactment.<\/p>\n<p>Application of certain provisions of Act of 1996.<\/p>\n<p>20.\u2014For the purposes of this Part, sections 6, 7 and 9 to 15 of the Act of 1996 apply with the following modifications and any other necessary modifications as if an interim order, an interlocutory or a disposal order made under this Part, or an application for such an order, had been made under the Act of 1996:<\/p>\n<p>(a) a reference in any of the applicable provisions of the Act of 1996 to applicant shall be construed as referring to the member of the Garda S\u00edoch\u00e1na who applied to the High Court for the interim order, interlocutory order or disposal order;<\/p>\n<p>(b) a reference in any of the applicable provisions of the Act of 1996 to respondent shall be construed as defined in section 12 of this Act;<\/p>\n<p>(c) a reference in any of the applicable provisions of the Act of 1996 to property shall be construed as referring to funds.<\/p>\n<p>C19<br \/>\nApplication of section extended with modifications (10.11.1998) by International War Crimes Tribunals Act 1998 (40\/1998), s. 31(3), commenced on enactment.<\/p>\n<p>Orders respecting property.<\/p>\n<p>31.\u2014 &#8230;<\/p>\n<p>(2) Where, on application by a member of the Garda S\u00edoch\u00e1na not below the rank of Chief Superintendent, the High Court is satisfied that\u2014<\/p>\n<p>(a) an international tribunal order referred to in subsection (1)(a) has been received by the Minister, and<\/p>\n<p>(b) at the time of making the interim order under this subsection the international tribunal order is in force and is not subject to appeal,<\/p>\n<p>the Court, for the purposes of the preservation and protection of the property to which the international tribunal order relates, may, regardless of the value of the property but subject to subsection (5), make an interim order containing any terms that, under section 2 (1) and (2) of the Proceeds of Crime Act, 1996, could be included in an interim order made under that Act if the value of the property were not less than \u00a310,000.<\/p>\n<p>(3) For the purposes mentioned in subsection (2) of this section, sections 2 (3) to (6), 3 (1) to (6), 5, 6, 7, 8 and 10 to 16 of the Proceeds of Crime Act, 1996, shall apply with the following modifications and any other necessary modifications, as if an application made under this section had been made under that Act:<\/p>\n<p>&#8230;<\/p>\n<h4>Property subject to interim order, interlocutory order or disposal order dealt with by Official Assignee.<\/h4>\n<p>12.\u2014(1) Without prejudice to the generality of any provision of any other enactment, where\u2014<\/p>\n<p>(a) the Official Assignee or a trustee appointed under the provisions of Part V of the Bankruptcy Act, 1988, seizes or disposes of any property in relation to which his or her functions are not exercisable because it is subject to an interim order, an interlocutory order or a disposal order, and<\/p>\n<p>(b) at the time of the seizure or disposal he or she believes, and has reasonable grounds for believing, that he or she is entitled (whether in pursuance of an order of a court or otherwise) to seize or dispose of that property,<\/p>\n<p>he or she shall not be liable to any person in respect of any loss or damage resulting from the seizure or disposal except in so far as the loss or damage is caused by his or her negligence in so acting, and he or she shall have a lien on the property, or the proceeds of its sale, for such of his or her expenses as were incurred in connection with the bankruptcy or other proceedings in relation to which the seizure or disposal purported to take place and for so much of his or her remuneration as may reasonably be assigned for his or her acting in connection with those proceedings.<\/p>\n<p>(2) Where the Official Assignee or a trustee appointed as aforesaid incurs expenses in respect of such property as is mentioned in subsection (1)(a) and in so doing does not know and has no reasonable grounds to believe that the property is for the time being subject to an order under this Act, he or she shall be entitled (whether or not he or she has seized or disposed of that property so as to have a lien) to payment of those expenses.<\/p>\n<p>Annotations<\/p>\n<p>Modifications (not altering text):<\/p>\n<p>C20<br \/>\nApplication of section extended with modifications (8.03.2005) by Criminal Justice (Terrorist Offences) Act 2005 (2\/2005), s. 20, commenced on enactment.<\/p>\n<p>Application of certain provisions of Act of 1996.<\/p>\n<p>20.\u2014For the purposes of this Part, sections 6, 7 and 9 to 15 of the Act of 1996 apply with the following modifications and any other necessary modifications as if an interim order, an interlocutory or a disposal order made under this Part, or an application for such an order, had been made under the Act of 1996:<\/p>\n<p>(a) a reference in any of the applicable provisions of the Act of 1996 to applicant shall be construed as referring to the member of the Garda S\u00edoch\u00e1na who applied to the High Court for the interim order, interlocutory order or disposal order;<\/p>\n<p>(b) a reference in any of the applicable provisions of the Act of 1996 to respondent shall be construed as defined in section 12 of this Act;<\/p>\n<p>(c) a reference in any of the applicable provisions of the Act of 1996 to property shall be construed as referring to funds.<\/p>\n<p>C21<br \/>\nApplication of section extended with modifications (10.11.1998) by International War Crimes Tribunals Act 1998 (40\/1998), s. 31(3), commenced on enactment.<\/p>\n<p>Orders respecting property.<\/p>\n<p>31.\u2014 &#8230;<\/p>\n<p>(2) Where, on application by a member of the Garda S\u00edoch\u00e1na not below the rank of Chief Superintendent, the High Court is satisfied that\u2014<\/p>\n<p>(a) an international tribunal order referred to in subsection (1)(a) has been received by the Minister, and<\/p>\n<p>(b) at the time of making the interim order under this subsection the international tribunal order is in force and is not subject to appeal,<\/p>\n<p>the Court, for the purposes of the preservation and protection of the property to which the international tribunal order relates, may, regardless of the value of the property but subject to subsection (5), make an interim order containing any terms that, under section 2 (1) and (2) of the Proceeds of Crime Act, 1996, could be included in an interim order made under that Act if the value of the property were not less than \u00a310,000.<\/p>\n<p>(3) For the purposes mentioned in subsection (2) of this section, sections 2 (3) to (6), 3 (1) to (6), 5, 6, 7, 8 and 10 to 16 of the Proceeds of Crime Act, 1996, shall apply with the following modifications and any other necessary modifications, as if an application made under this section had been made under that Act:<\/p>\n<p>&#8230;<\/p>\n<h4>Winding up of company in possession or control of property the subject of interim order, interlocutory order or disposal order.<\/h4>\n<p>13.\u2014(1) Where property the subject of an interim order, an interlocutory order or a disposal order made before the relevant time is in the possession or control of a company and an order for the winding up of the company has been made or a resolution has been passed by the company for a voluntary winding up, the functions of the liquidator (or any provisional liquidator) shall not be exercisable in relation to the property.<\/p>\n<p>(2) Where, in the case of a company, an order for its winding up has been made or such a resolution has been passed, the powers conferred by section 2 or 3 on the Court shall not be exercised in relation to any property held by the company in relation to which the functions of the liquidator are exercisable\u2014<\/p>\n<p>(a) so as to inhibit him or her from exercising those functions for the purpose of distributing any property held by the company to the company&#8217;s creditors, or<\/p>\n<p>(b) so as to prevent the payment out of any property of expenses (including the remuneration of the liquidator or any provisional liquidator) properly incurred in the winding up in respect of the property.<\/p>\n<p>(3) In this section\u2014<\/p>\n<p>\u201ccompany\u201d means any company which may be wound up under the Companies Acts, 1963 to 1990;<\/p>\n<p>\u201crelevant time\u201d means\u2014<\/p>\n<p>(a) where no order for the winding up of the company has been made, the time of the passing of the resolution for voluntary winding up,<\/p>\n<p>(b) where such an order has been made and, before the presentation of the petition for the winding up of the company by the court, such a resolution had been passed by the company, the time of the passing of the resolution, and<\/p>\n<p>(c) in any other case where such an order has been made, the time of the making of the order.<\/p>\n<p>Annotations<\/p>\n<p>Modifications (not altering text):<\/p>\n<p>C22<br \/>\nGenerality of subs. (2) not limited (8.03.2005) by Criminal Justice (Terrorist Offences) Act 2005 (2\/2005), s. 12(3), commenced on enactment.<\/p>\n<p>Interpretation of Part 4.<\/p>\n<p>12.\u2014 &#8230;<\/p>\n<p>(2) For the purposes of sections 14 to 20, a person is considered to be in possession or control of funds notwithstanding that all or part of them\u2014<\/p>\n<p>(a) are lawfully in the possession or control of a member of the Garda S\u00edoch\u00e1na of any rank or any other person, having been lawfully seized or otherwise taken by any such member or person, or<\/p>\n<p>(b) are subject to an interim order, an interlocutory order or any other order of a court that does either of the following or is to the like effect:<\/p>\n<p>(i) prohibits any person from disposing of or otherwise dealing with the funds or diminishing their value;<\/p>\n<p>(ii) contains any conditions or restrictions in that regard,<\/p>\n<p>or<\/p>\n<p>(c) are subject to a letting agreement, the subject of a trust or otherwise occupied by another person or are inaccessible.<\/p>\n<p>(3) Subsection (2) is not to be construed to limit the generality of sections 11(2) and 13(2) of the Act of 1996 as made applicable by section 20 of this Act.<\/p>\n<p>&#8230;<\/p>\n<p>C23<br \/>\nApplication of section extended with modifications (8.03.2005) by Criminal Justice (Terrorist Offences) Act 2005 (2\/2005), s. 20, commenced on enactment.<\/p>\n<p>Application of certain provisions of Act of 1996.<\/p>\n<p>20.\u2014For the purposes of this Part, sections 6, 7 and 9 to 15 of the Act of 1996 apply with the following modifications and any other necessary modifications as if an interim order, an interlocutory or a disposal order made under this Part, or an application for such an order, had been made under the Act of 1996:<\/p>\n<p>(a) a reference in any of the applicable provisions of the Act of 1996 to applicant shall be construed as referring to the member of the Garda S\u00edoch\u00e1na who applied to the High Court for the interim order, interlocutory order or disposal order;<\/p>\n<p>(b) a reference in any of the applicable provisions of the Act of 1996 to respondent shall be construed as defined in section 12 of this Act;<\/p>\n<p>(c) a reference in any of the applicable provisions of the Act of 1996 to property shall be construed as referring to funds.<\/p>\n<p>C24<br \/>\nApplication of section extended with modifications (10.11.1998) by International War Crimes Tribunals Act 1998 (40\/1998), s. 31(3), commenced on enactment.<\/p>\n<p>Orders respecting property.<\/p>\n<p>31.\u2014 &#8230;<\/p>\n<p>(2) Where, on application by a member of the Garda S\u00edoch\u00e1na not below the rank of Chief Superintendent, the High Court is satisfied that\u2014<\/p>\n<p>(a) an international tribunal order referred to in subsection (1)(a) has been received by the Minister, and<\/p>\n<p>(b) at the time of making the interim order under this subsection the international tribunal order is in force and is not subject to appeal,<\/p>\n<p>the Court, for the purposes of the preservation and protection of the property to which the international tribunal order relates, may, regardless of the value of the property but subject to subsection (5), make an interim order containing any terms that, under section 2 (1) and (2) of the Proceeds of Crime Act, 1996 , could be included in an interim order made under that Act if the value of the property were not less than \u00a310,000.<\/p>\n<p>(3) For the purposes mentioned in subsection (2) of this section, sections 2 (3) to (6), 3 (1) to (6), 5, 6, 7, 8 and 10 to 16 of the Proceeds of Crime Act, 1996, shall apply with the following modifications and any other necessary modifications, as if an application made under this section had been made under that Act:<\/p>\n<p>&#8230;<\/p>\n<h4>Immunity from proceedings.<\/h4>\n<p>14.\u2014No action or proceedings of any kind shall lie against a bank, building society or other financial institution or any other person in any court in respect of any act or omission done or made in compliance with an order under this Act.<\/p>\n<p>Annotations<\/p>\n<p>Modifications (not altering text):<\/p>\n<p>C25<br \/>\nApplication of section extended with modifications (8.03.2005) by Criminal Justice (Terrorist Offences) Act 2005 (2\/2005), s. 20, commenced on enactment.<\/p>\n<p>Application of certain provisions of Act of 1996.<\/p>\n<p>20.\u2014For the purposes of this Part, sections 6, 7 and 9 to 15 of the Act of 1996 apply with the following modifications and any other necessary modifications as if an interim order, an interlocutory or a disposal order made under this Part, or an application for such an order, had been made under the Act of 1996:<\/p>\n<p>(a) a reference in any of the applicable provisions of the Act of 1996 to applicant shall be construed as referring to the member of the Garda S\u00edoch\u00e1na who applied to the High Court for the interim order, interlocutory order or disposal order;<\/p>\n<p>(b) a reference in any of the applicable provisions of the Act of 1996 to respondent shall be construed as defined in section 12 of this Act;<\/p>\n<p>(c) a reference in any of the applicable provisions of the Act of 1996 to property shall be construed as referring to funds.<\/p>\n<p>C26<br \/>\nApplication of section extended with modifications (10.11.1998) by International War Crimes Tribunals Act 1998 (40\/1998), s. 31(3), commenced on enactment.<\/p>\n<p>Orders respecting property.<\/p>\n<p>31.\u2014 &#8230;<\/p>\n<p>(2) Where, on application by a member of the Garda S\u00edoch\u00e1na not below the rank of Chief Superintendent, the High Court is satisfied that\u2014<\/p>\n<p>(a) an international tribunal order referred to in subsection (1)(a) has been received by the Minister, and<\/p>\n<p>(b) at the time of making the interim order under this subsection the international tribunal order is in force and is not subject to appeal,<\/p>\n<p>the Court, for the purposes of the preservation and protection of the property to which the international tribunal order relates, may, regardless of the value of the property but subject to subsection (5), make an interim order containing any terms that, under section 2 (1) and (2) of the Proceeds of Crime Act, 1996, could be included in an interim order made under that Act if the value of the property were not less than \u00a310,000.<\/p>\n<p>(3) For the purposes mentioned in subsection (2) of this section, sections 2 (3) to (6), 3 (1) to (6), 5, 6, 7, 8 and 10 to 16 of the Proceeds of Crime Act, 1996, shall apply with the following modifications and any other necessary modifications, as if an application made under this section had been made under that Act:<\/p>\n<p>&#8230;<\/p>\n<h4>Seizure of certain property.<\/h4>\n<p>15.\u2014(1) Where an order under this Act is in force, a member of the Garda S\u00edoch\u00e1na or an officer of customs and excise may, for the purpose of preventing any property the subject of the order being removed from the State, seize the property.<\/p>\n<p>(2) Property seized under this section shall be dealt with in accordance with the directions of the Court.<\/p>\n<p>Annotations<\/p>\n<p>Modifications (not altering text):<\/p>\n<p>C27<br \/>\nApplication of section extended with modifications (8.03.2005) by Criminal Justice (Terrorist Offences) Act 2005 (2\/2005), s. 20, commenced on enactment.<\/p>\n<p>Application of certain provisions of Act of 1996.<\/p>\n<p>20.\u2014For the purposes of this Part, sections 6, 7 and 9 to 15 of the Act of 1996 apply with the following modifications and any other necessary modifications as if an interim order, an interlocutory or a disposal order made under this Part, or an application for such an order, had been made under the Act of 1996:<\/p>\n<p>(a) a reference in any of the applicable provisions of the Act of 1996 to applicant shall be construed as referring to the member of the Garda S\u00edoch\u00e1na who applied to the High Court for the interim order, interlocutory order or disposal order;<\/p>\n<p>(b) a reference in any of the applicable provisions of the Act of 1996 to respondent shall be construed as defined in section 12 of this Act;<\/p>\n<p>(c) a reference in any of the applicable provisions of the Act of 1996 to property shall be construed as referring to funds.<\/p>\n<p>C28<br \/>\nApplication of section extended with modifications (10.11.1998) by International War Crimes Tribunals Act 1998 (40\/1998), s. 31(3), commenced on enactment.<\/p>\n<p>Orders respecting property.<\/p>\n<p>31.\u2014 &#8230;<\/p>\n<p>(2) Where, on application by a member of the Garda S\u00edoch\u00e1na not below the rank of Chief Superintendent, the High Court is satisfied that\u2014<\/p>\n<p>(a) an international tribunal order referred to in subsection (1)(a) has been received by the Minister, and<\/p>\n<p>(b) at the time of making the interim order under this subsection the international tribunal order is in force and is not subject to appeal,<\/p>\n<p>the Court, for the purposes of the preservation and protection of the property to which the international tribunal order relates, may, regardless of the value of the property but subject to subsection (5), make an interim order containing any terms that, under section 2 (1) and (2) of the Proceeds of Crime Act, 1996 , could be included in an interim order made under that Act if the value of the property were not less than \u00a310,000.<\/p>\n<p>(3) For the purposes mentioned in subsection (2) of this section, sections 2 (3) to (6), 3 (1) to (6), 5, 6, 7, 8 and 10 to 16 of the Proceeds of Crime Act, 1996, shall apply with the following modifications and any other necessary modifications, as if an application made under this section had been made under that Act:<\/p>\n<p>&#8230;<\/p>\n<h4>Compensation.<\/h4>\n<p>16.\u2014(1) Where\u2014<\/p>\n<p>(a) an interim order is discharged or lapses and an interlocutory order in relation to the matter is not made or, if made, is discharged (otherwise than pursuant to section 3(7)),<\/p>\n<p>(b) an interlocutory order is discharged (otherwise than pursuant to section 3(7)) or lapses and a disposal order in relation to the matter is not made or, if made, is discharged,<\/p>\n<p>(c) an interim order or an interlocutory order is varied (otherwise than pursuant to section 3(7)) or a disposal order is varied on appeal,<\/p>\n<p>the Court may, on application to it in that behalf by a person who shows to the satisfaction of the Court that\u2014<\/p>\n<p>(i) he or she is the owner of any property to which\u2014<\/p>\n<p>(I) an order referred to in paragraph (a) or (b) related, or<\/p>\n<p>(II) an order referred to in paragraph (c) had related but, by reason of its being varied by a court, has ceased to relate,<\/p>\n<p>and<\/p>\n<p>(ii) the property does not constitute, directly or indirectly, proceeds of crime or was not acquired, in whole or in part, with or in connection with property that, directly or indirectly, constitutes proceeds of crime, award to the person such (if any) compensation payable by the Minister as it considers just in the circumstances in respect of any loss incurred by the person by reason of the order concerned.<\/p>\n<p>(2) The Minister shall be given notice of, and be entitled to be heard in, any proceedings under this section.<\/p>\n<p>Annotations<\/p>\n<p>Modifications (not altering text):<\/p>\n<p>Modifications (not altering text):<\/p>\n<p>C29<br \/>\nFunctions transferred and references to \u201cDepartment of Finance\u201d and \u201cMinister for Finance\u201d in subss. (1)(c)(ii) and (2) construed (29.07.2011) by Finance (Transfer of Departmental Administration and Ministerial Functions) Order 2011 (S.I. No. 418 of 2011), arts. 2, 3(a), 5 and sch. 1 part 2, in effect as per art. 1(2).<\/p>\n<p>2. (1) The administration and business in connection with the performance of any functions transferred by this Order are transferred to the Department of Public Expenditure and Reform.<\/p>\n<p>(2) References to the Department of Finance contained in any Act or instrument made thereunder and relating to the administration and business transferred by paragraph (1) shall, on and after the commencement of this Order, be construed as references to the Department of Public Expenditure and Reform.<\/p>\n<p>3. The functions conferred on the Minister for Finance by or under the provisions of \u2013<\/p>\n<p>(a) the enactments specified in Schedule 1, and<\/p>\n<p>&#8230;<\/p>\n<p>are transferred to the Minister for Public Expenditure and Reform.<\/p>\n<p>&#8230;<\/p>\n<p>5. References to the Minister for Finance contained in any Act or instrument under an Act and relating to any functions transferred by this Order shall, from the commencement of this Order, be construed as references to the Minister for Public Expenditure and Reform.<\/p>\n<p>&#8230;<\/p>\n<p>Schedule 1<\/p>\n<p>Enactments<\/p>\n<p>&#8230;<\/p>\n<p>Part 2<\/p>\n<p>1922 to 2011 Enactments<\/p>\n<p>Number and Year<\/p>\n<p>Short Title<\/p>\n<p>Provision<\/p>\n<p>(1)<\/p>\n<p>(2)<\/p>\n<p>(3)<\/p>\n<p>&#8230;<\/p>\n<p>&#8230;<\/p>\n<p>&#8230;<\/p>\n<p>No. 30 of 1996<\/p>\n<p>Proceeds of Crime Act 1996<\/p>\n<p>Sections 4, 4A, 16 (1)(c)(ii), 16(2) and 17<\/p>\n<p>&#8230;<\/p>\n<p>&#8230;<\/p>\n<p>&#8230;<\/p>\n<p>C30<br \/>\nApplication of section extended with modifications (10.11.1998) by International War Crimes Tribunals Act 1998 (40\/1998), s. 31(3), commenced on enactment.<\/p>\n<p>Orders respecting property.<\/p>\n<p>31.\u2014 &#8230;<\/p>\n<p>(2) Where, on application by a member of the Garda S\u00edoch\u00e1na not below the rank of Chief Superintendent, the High Court is satisfied that\u2014<\/p>\n<p>(a) an international tribunal order referred to in subsection (1)(a) has been received by the Minister, and<\/p>\n<p>(b) at the time of making the interim order under this subsection the international tribunal order is in force and is not subject to appeal,<\/p>\n<p>the Court, for the purposes of the preservation and protection of the property to which the international tribunal order relates, may, regardless of the value of the property but subject to subsection (5), make an interim order containing any terms that, under section 2 (1) and (2) of the Proceeds of Crime Act, 1996, could be included in an interim order made under that Act if the value of the property were not less than \u00a310,000.<\/p>\n<p>(3) For the purposes mentioned in subsection (2) of this section, sections 2 (3) to (6), 3 (1) to (6), 5, 6, 7, 8 and 10 to 16 of the Proceeds of Crime Act, 1996, shall apply with the following modifications and any other necessary modifications, as if an application made under this section had been made under that Act:<\/p>\n<p>&#8230;<\/p>\n<p>F26[<\/p>\n<h4>Admissibility of certain documents.<\/h4>\n<p>16A.\u2014(1) The following documents are admissible in any proceedings under this Act, without further proof, as evidence of any fact therein of which direct oral evidence would be admissible:<\/p>\n<p>(a) a document constituting part of the records of a business or a copy of such a document;<\/p>\n<p>(b) a deed;<\/p>\n<p>(c) a document purporting to be signed by a person on behalf of a business and stating\u2014<\/p>\n<p>(i) either\u2014<\/p>\n<p>(I) that a designated document or documents constitutes or constitute part of the records of the business or is or are a copy or copies of such a document or documents, or<\/p>\n<p>(II) that there is no entry or other reference in those records in relation to a specified matter, and<\/p>\n<p>(ii) that the person has personal knowledge of the matters referred to in subparagraph (i).<\/p>\n<p>(2) Evidence that is admissible by virtue of subsection (1) shall not be admitted if the Court is of the opinion that in the interests of justice it ought not to be admitted.<\/p>\n<p>(3) This section is without prejudice to any other enactment or any rule of law authorising the admission of documentary evidence.<\/p>\n<p>(4) In this section\u2014<\/p>\n<p>\u2018business\u2019 includes\u2014<\/p>\n<p>(a) an undertaking not carried on for profit, and<\/p>\n<p>(b) a public authority;<\/p>\n<p>\u2018deed\u2019 means any document by which an estate or interest in land is created, transferred, charged or otherwise affected and includes a contract for the sale of land;<\/p>\n<p>\u2018document\u2019 includes a reproduction in legible form of a record in non-legible form;<\/p>\n<p>\u2018public authority\u2019 has the meaning given to it by section 2(1) of the Local Government Act 2001 and includes a local authority within the meaning of that section;<\/p>\n<p>\u2018records\u2019 includes records in non-legible form and any reproduction thereof in legible form.]<\/p>\n<p>Annotations<\/p>\n<p>Amendments:<\/p>\n<p>F26<br \/>\nInserted (12.02.2005) by Proceeds of Crime (Amendment) Act 2005 (1\/2005), s. 12, commenced on enactment.<\/p>\n<p>F27[<\/p>\n<h4>Corrupt enrichment order.<\/h4>\n<p>16B.\u2014(1) For the purposes of this section\u2014<\/p>\n<p>(a) a person is corruptly enriched if he or she derives a pecuniary or other advantage or benefit as a result of or in connection with corrupt conduct, wherever the conduct occurred;<\/p>\n<p>F28[(b)\u2018corrupt conduct\u2019 is any conduct which at the time it occurred was an offence under the Prevention of Corruption Acts 1889 to 2010, the Official Secrets Act 1963, the Ethics in Public Office Act 1995 or the Criminal Justice (Corruption Offences) Act 2018;]<\/p>\n<p>(c) \u2018property\u2019 includes\u2014<\/p>\n<p>(i) money and all other property, real or personal, heritable or moveable,<\/p>\n<p>(ii) choses in action and other intangible or incorporeal property, and<\/p>\n<p>(iii) property situated outside the State,<\/p>\n<p>and references to property shall be construed as including references to any interest in property.<\/p>\n<p>(2) Where, on application to it in that behalf by the applicant, it appears to the Court, on evidence tendered by the applicant, consisting of or including evidence admissible by virtue of subsection (5), that a person (a \u2018defendant\u2019) has been corruptly enriched, the Court may make an order (a \u2018corrupt enrichment order\u2019) directing the defendant to pay to the Minister or such other person as the Court may specify an amount equivalent to the amount by which it determines that the defendant has been so enriched.<\/p>\n<p>(3) Where\u2014<\/p>\n<p>(a) the defendant is in a position to benefit others in the exercise of his or her official functions,<\/p>\n<p>(b) another person has benefited from the exercise, and<\/p>\n<p>(c) the defendant does not account satisfactorily for his or her property or for the resources, income or source of income from which it was acquired,<\/p>\n<p>it shall be presumed, until the contrary is shown, that the defendant has engaged in corrupt conduct.<\/p>\n<p>(4) In any proceedings under this section the Court may, on application to it ex parte in that behalf by the applicant, make an order prohibiting the defendant or any other person having notice of the order from disposing of or otherwise dealing with specified property of the defendant or diminishing its value during a period specified by the Court.<\/p>\n<p>(5) Where in any such proceedings a member or an authorised officer states on affidavit or, where the respondent requires the deponent to be produced for cross-examination or the Court so directs, in oral evidence that he or she believes that the defendant\u2014<\/p>\n<p>(a) has derived a specified pecuniary or other advantage or benefit as a result of or in connection with corrupt conduct,<\/p>\n<p>(b) is in possession or control of specified property and that the property or a part of it was acquired, directly or indirectly, as a result of or in connection with corrupt conduct, or<\/p>\n<p>(c) is in possession or control of specified property and that the property or a part of it was acquired, directly or indirectly, with or in connection with the property referred to in paragraph (b),<\/p>\n<p>then, if the Court is satisfied that there are reasonable grounds for the belief aforesaid, the statement shall be evidence of the matters referred to in any or all of paragraphs (a) to (c), as may be appropriate.<\/p>\n<p>(6) (a) In any such proceedings, on an application to it in that behalf by the applicant, the Court may make an order directing the defendant to file an affidavit specifying\u2014<\/p>\n<p>(i) the property owned by the defendant, or<\/p>\n<p>(ii) the income and sources of income of the defendant, or<\/p>\n<p>(iii) both such property and such income or sources.<\/p>\n<p>(b) Such an affidavit is not admissible in evidence in any criminal proceedings against the defendant or his or her spouse, except any such proceedings for perjury arising from statements in the affidavit.<\/p>\n<p>(7) Sections 14 to 14C F29[of the Criminal Assets Bureau Act 1996] shall apply, with the necessary modifications, in relation to assets or proceeds deriving from unjust enrichment as they apply to assets or proceeds deriving from criminal conduct.<\/p>\n<p>(8) The standard of proof required to determine any question arising in proceedings under this section as to whether a person has been corruptly enriched and, if so, as to the amount of such enrichment shall be that applicable in civil proceedings.<\/p>\n<p>(9) The rules of court applicable in civil proceedings shall apply in relation to proceedings under this section.]<\/p>\n<p>Annotations<\/p>\n<p>Amendments:<\/p>\n<p>F27<br \/>\nInserted (12.02.2005) by Proceeds of Crime (Amendment) Act 2005 (1\/2005), s. 12, commenced on enactment.<\/p>\n<p>F28<br \/>\nSubstituted (30.07.2018) by Criminal Justice (Corruption Offences) Act 2018 (9\/2018), s. 24, S.I. No. 298 of 2018.<\/p>\n<p>F29<br \/>\nInserted (1.08.2006) by Criminal Justice Act 2006 (26\/2006), s. 189, S.I. No. 390 of 2006<\/p>\n<p>Expenses.<\/p>\n<p>17.\u2014The expenses incurred by the Minister and (to such extent as may be sanctioned by the Minister) by the Garda S\u00edoch\u00e1na and the Revenue Commissioners in the administration of this Act shall be paid out of moneys provided by the Oireachtas.<\/p>\n<p>Annotations<\/p>\n<p>Modifications (not altering text):<\/p>\n<p>Modifications (not altering text):<\/p>\n<p>C31<br \/>\nFunctions transferred and references to \u201cDepartment of Finance\u201d and \u201cMinister for Finance\u201d in section construed (29.07.2011) by Finance (Transfer of Departmental Administration and Ministerial Functions) Order 2011 (S.I. No. 418 of 2011), arts. 2, 3(a), 5 and sch. 1 part 2, in effect as per art. 1(2).<\/p>\n<p>2. (1) The administration and business in connection with the performance of any functions transferred by this Order are transferred to the Department of Public Expenditure and Reform.<\/p>\n<p>(2) References to the Department of Finance contained in any Act or instrument made thereunder and relating to the administration and business transferred by paragraph (1) shall, on and after the commencement of this Order, be construed as references to the Department of Public Expenditure and Reform.<\/p>\n<p>3. The functions conferred on the Minister for Finance by or under the provisions of \u2013<\/p>\n<p>(a) the enactments specified in Schedule 1, and<\/p>\n<p>&#8230;<\/p>\n<p>are transferred to the Minister for Public Expenditure and Reform.<\/p>\n<p>&#8230;<\/p>\n<p>5. References to the Minister for Finance contained in any Act or instrument under an Act and relating to any functions transferred by this Order shall, from the commencement of this Order, be construed as references to the Minister for Public Expenditure and Reform.<\/p>\n<p>&#8230;<\/p>\n<p>Schedule 1<\/p>\n<p>Enactments<\/p>\n<p>&#8230;<\/p>\n<p>Part 2<\/p>\n<p>1922 to 2011 Enactments<\/p>\n<p>Number and Year<\/p>\n<p>Short Title<\/p>\n<p>Provision<\/p>\n<p>(1)<\/p>\n<p>(2)<\/p>\n<p>(3)<\/p>\n<p>&#8230;<\/p>\n<p>&#8230;<\/p>\n<p>&#8230;<\/p>\n<p>No. 30 of 1996<\/p>\n<p>Proceeds of Crime Act 1996<\/p>\n<p>Sections 4, 4A, 16 (1)(c)(ii), 16(2) and 17<\/p>\n<p>&#8230;<\/p>\n<p>&#8230;<\/p>\n<p>&#8230;<\/p>\n<p>Short title.<\/p>\n<p>18.\u2014This Act may be cited as the Proceeds of Crime Act, 1996.<\/p>\n<p>Acts Referred to<\/p>\n<p>Bankruptcy Act, 1988<\/p>\n<p>1988, No. 27<\/p>\n<!--themify_builder_content-->\n<div id=\"themify_builder_content-1665\" data-postid=\"1665\" class=\"themify_builder_content themify_builder_content-1665 themify_builder tf_clear\">\n    <\/div>\n<!--\/themify_builder_content-->\n","protected":false},"excerpt":{"rendered":"<p>Criminal Assets Bureau The Criminal Assets Bureau was established by the Criminal Assets Bureau Act 1996. The objective of the Bureau is the identification of the assets, wherever situated of persons, which derive or are suspected to derive, directly or indirectly, from criminal conduct, the taking of appropriate action under the law to deprive or [&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":[73],"tags":[],"_links":{"self":[{"href":"https:\/\/legalblog.ie\/wp-json\/wp\/v2\/posts\/1665"}],"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=1665"}],"version-history":[{"count":11,"href":"https:\/\/legalblog.ie\/wp-json\/wp\/v2\/posts\/1665\/revisions"}],"predecessor-version":[{"id":34071,"href":"https:\/\/legalblog.ie\/wp-json\/wp\/v2\/posts\/1665\/revisions\/34071"}],"wp:attachment":[{"href":"https:\/\/legalblog.ie\/wp-json\/wp\/v2\/media?parent=1665"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/legalblog.ie\/wp-json\/wp\/v2\/categories?post=1665"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/legalblog.ie\/wp-json\/wp\/v2\/tags?post=1665"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}