Finance Act 2005
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Amendment of section 139 (power of arrest and detention of persons) of Finance Act 2001. |
60.— Section 139 of the Finance Act 2001 is amended by substituting the following for subsection (1): | |
“(1) Where an officer or a member of the Garda Síochána has reasonable grounds to suspect that a person is committing or has committed an offence under— | ||
(a) section 119, | ||
(b) section 102 (3) of the Finance Act 1999 , or | ||
(c) section 79(5) (inserted by the Finance Act 2005) of the Finance Act 2003 , | ||
then such officer or member may arrest such person without warrant.”. |