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Special Committee on the Finance Bill, 1992 debate -
Wednesday, 13 May 1992


I move amendment No. 127:

In page 180, line 27, after "in relation to" to insert "any value-added".

In discussions earlier on this was partially clarified and I want to confirm that I understood the Minister's response accurately. It was stated by him that in Part III of this chapter, the value added tax section, on page 156 under interpretations and definitions, the definition of the word "tax" referred to valuation tax or value added tax. I have scanned that. Is the reference to the Principal Act so that any legal interpretation of my amendment would make clear, that the power in this section — while not stated explicitly in the legislation — relates to value added tax.

Tax is defined in section 1 of the VAT Act as value added tax.

And this is a subsidiary act to that Principal Act. I withdraw my amendment.

I understand that the section provides that where an authorised officer or member of the Garda Síochána has reasonable grounds to believe that a criminal offence has been committed, under the provisions of the Acts he or she has power to arrest. Is that power of arrest confined to the Garda Síochána? Is there a precedent for this other than section 94 of the Finance Act, 1983, in any other area of criminal law?

It is not confined to Garda Síochána because under the present customs and excise arrangements Revenue Commissioners have power to arrest. In the general area we were talking about earlier on, for non VAT arrests a Garda has to be present.

So there is a precedent for this provision in other areas and not only in revenue and excise.

In customs and excise regulations.

Is it confined to that area?

Yes and it is only the abolition of customs and excise that forces us to extend the power into this area.

Amendment, by leave, withdrawn.
Section 169 agreed to.
Section 170 and 171 agreed to.