(5); “deception”

(2); “dishonestly” means without a claim of right made in good faith; “document” includes— (

1. a)a map, plan, graph, drawing, photograph or record, or (
2. b)a reproduction in permanent legible form, by a computer or other means (including enlarging), of information in non-legible form; “gain” and “loss” have the meanings given to them by subsection

(3); “information in non-legible form” means information which is kept (by electronic means or otherwise) on microfilm, microfiche, magnetic tape or disk or in any other non-legible form; “owner” and “ownership”, in relation to property, have the meanings given to them by subsection

(4); “premises” includes a vehicle, vessel, aircraft or hovercraft or an installation in the territorial seas or in a designated area (within the meaning of the Continental Shelf Act, 1968 ) or a tent, caravan or other temporary or movable structure; “property” means money and all other property, real or personal, including things in action and other intangible property; “record” includes any information in non-legible form which is capable of being reproduced in permanent legible form; “stealing” means committing an offence under section 4 , and cognate words shall be construed accordingly; “stolen property” includes property which has been unlawfully obtained otherwise than by stealing, and cognate words shall be construed accordingly; “theft”

(1); and “unlawfully obtained” means obtained in circumstances constituting an offence, and cognate words shall be construed accordingly.

(2)For the purposes of this Act a person deceives if he or she— (

1. a)creates or reinforces a false impression, including a false impression as to law, value or intention or other state of mind, (
2. b)prevents another person from acquiring information which would affect that person's judgement of a transaction, or (
3. c)fails to correct a false impression which the deceiver previously created or reinforced or which the deceiver knows to be influencing another to whom he or she stands in a fiduciary or confidential relationship, and references to deception shall be construed accordingly.

(3)For the purposes of this Act— (

1. a)“gain” and “loss” are to be construed as extending only to gain or loss in money or other property, whether any such gain or loss is temporary or permanent, (
2. b)“gain” includes a gain by keeping what one has, as well as a gain by getting what one has not, and (
3. c)“loss” includes a loss by not getting what one might get, as well as a loss by parting with what one has.

(4)For the purposes of this Act— (

1. a)a person shall be regarded as owning property if he or she has possession or control of it, or has in it any proprietary right or interest (not being an equitable interest arising only from an agreement to transfer or grant an interest); (
2. b)where property is subject to a trust, the persons who own it shall be regarded as including any person having a right to enforce the trust, and an intention to defeat the trust shall be regarded accordingly as an intention to deprive of the property any person having that right; (
3. c)where a person receives property from or on behalf of another, and is under an obligation to that other person to retain and deal with that property or its proceeds in a particular way, that other person shall be regarded (as against the first-mentioned person) as the owner of the property; (
4. d)where a person gets property by another's mistake and is under an obligation to make restoration (in whole or in part) of the property or its proceeds or of the value thereof, then the person entitled to restoration shall to the extent of that obligation be regarded (as against the first-mentioned person) as the owner of the property or its proceeds or an amount equivalent to its value, and an intention not to make restoration shall be regarded accordingly as an intention to deprive that person of the property, proceeds or such amount; (
5. e)property of a corporation sole shall be regarded as belonging to the corporation notwithstanding a vacancy in the corporation, and references to “owner” and “ownership” shall be construed accordingly.

(5)(

1. a)A reference in this Act to a Part, section or Schedule is a reference to a Part, section or Schedule of this Act unless it is indicated that a reference to some other Act is intended. (
2. b)A reference in this Act to a subsection, paragraph or subparagraph is to the subsection, paragraph or subparagraph of the provision in which the reference occurs unless it is indicated that a reference to some other provision is intended. (
3. c)A reference in this Act to any enactment shall be construed as a reference to that enactment as amended, adapted or extended, whether before or after the passing of this Act, by or under any subsequent enactment. Repeals, etc. 3.—

(1)Subject to section 65 , the Acts specified in Schedule 1 are repealed to the extent specified in the third column of that Schedule.

(2)Any offence at common law of larceny, burglary, robbery, cheating (except in relation to the public revenue), extortion under colour of office and forgery is abolished.

(3)The abolition of a common law offence mentioned in subsection

(2)shall not affect proceedings for any such offence committed before its abolition. PART 2 Theft and Related Offences Theft. 4.—

(1)Subject to section 5 , a person is guilty of theft if he or she dishonestly appropriates property without the consent of its owner and with the intention of depriving its owner of it.

(2)For the purposes of this section a person does not appropriate property without the consent of its owner if— (

1. a)the person believes that he or she has the owner's consent, or would have the owner's consent if the owner knew of the appropriation of the property and the circumstances in which it was appropriated, or (
2. b)(except where the property came to the person as trustee or personal representative) he or she appropriates the property in the belief that the owner cannot be discovered by taking reasonable steps, but consent obtained by deception or intimidation is not consent for those purposes.

(3)(

1. a)This subsection applies to a person who in the course of business holds property in trust for, or on behalf of, more than one owner. (
2. b)Where a person to whom this subsection applies appropriates some of the property so held to his or her own use or benefit, the person shall, for the purposes of subsection

(1)but subject to subsection

(2), be deemed to have appropriated the property or, as the case may be, a sum representing it without the consent of its owner or owners. (

1. c)If in any proceedings against a person to whom this subsection applies for theft of some or all of the property so held by him or her it is proved that— (
2. i)there is a deficiency in the property or a sum representing it, and (
3. ii)the person has failed to provide a satisfactory explanation for the whole or any part of the deficiency, it shall be presumed, until the contrary is proved, for the purposes of subsection

(1)but subject to subsection

(2), that the person appropriated, without the consent of its owner or owners, the whole or that part of the deficiency.

(4)If at the trial of a person for theft the court or jury, as the case may be has to consider whether the person believed— (

1. a)that he or she had not acted dishonestly, or (
2. b)that the owner of the property concerned had consented or would have consented to its appropriation, or (
3. c)that the owner could not be discovered by taking reasonable steps, the presence or absence of reasonable grounds for such a belief is a matter to which the court or jury shall have regard, in conjunction with any other relevant matters, in considering whether the person so believed.

(5)In this section— “appropriates”, in relation to property, means usurps or adversely interferes with the proprietary rights of the owner of the property; “depriving” means temporarily or permanently depriving.

(6)A person guilty of theft is liable on conviction on indictment to a fine or imprisonment for a term not exceeding 10 years or both. Exceptions to theft. 5.—

(1)Where property or a right or interest in property is or purports to be transferred for value to a person acting in good faith, no later assumption by that person of rights which that person believes himself or herself to be acquiring shall, by reason of any defect in the transferor's title, amount to theft of the property.

(2)A person cannot steal land, or things forming part of land and severed from it by or under his or her directions, except where the person— (

1. a)being a trustee, personal representative or other person authorised by power of attorney or as liquidator of a company or otherwise to sell or dispose of land owned by another, appropriates the land or anything forming part of it by dealing with it in breach of the confidence reposed in him or her, or (
2. b)not being in possession of the land, appropriates anything forming part of the land by severing it or causing it to be severed, or after it has been severed, or (
3. c)being in possession of the land under a tenancy or licence, appropriates the whole or part of any fixture or structure let or licensed to be used with the land.

(3)For the purposes of subsection

(2)— (

1. a)“land” does not include incorporeal hereditaments, “tenancy” means a tenancy for years or any less period and includes an agreement for such a tenancy, “licence” includes an agreement for a licence, and (
2. b)a person who after the expiration of a tenancy or licence remains in possession of land shall be treated as having possession under the tenancy or licence, and “let” and “licensed” shall be construed accordingly.

(4)A person who picks mushrooms or any other fungus growing wild on any land, or who picks flowers, fruit or foliage from a plant (including any shrub or tree) growing wild on any land, does not (although not in possession of the land) steal what is picked, unless he or she does it for reward or for sale or other commercial purpose.

(5)Wild creatures, tamed or untamed, shall be regarded as property; but a person cannot steal a wild creature not tamed or ordinarily kept in captivity, or the carcase of any such creature, unless it has been reduced into possession by or on behalf of another person and possession of it has not since been lost or abandoned, or another person is in course of reducing it into possession. Making gain or causing loss by deception. 6.—

(1)A person who dishonestly, with the intention of making a gain for himself or herself or another, or of causing loss to another, by any deception induces another to do or refrain from doing an act is guilty of an offence.

(2)A person guilty of an offence under this section is liable on conviction on indictment to a fine or imprisonment for a term not exceeding 5 years or both. Obtaining services by deception. 7.—

(1)A person who dishonestly, with the intention of making a gain for himself or herself or another, or of causing loss to another, by any deception obtains services from another is guilty of an offence.

(2)For the purposes of this section a person obtains services from another where the other is induced to confer a benefit on some person by doing some act, or causing or permitting some act to be done, on the understanding that the benefit has been or will be paid for.

(3)Without prejudice to the generality of subsection

(2), a person obtains services where the other is induced to make a loan, or to cause or permit a loan to be made, on the understanding that any payment (whether by way of interest or otherwise) will be or has been made in respect of the loan.

(4)A person guilty of an offence under this section is liable on conviction on indictment to a fine or imprisonment for a term not exceeding 5 years or both. Making off without payment. 8.—

(1)Subject to subsection

(2), a person who, knowing that payment on the spot for any goods obtained or any service done is required or expected, dishonestly makes off without having paid as required or expected and with the intention of avoiding payment on the spot is guilty of an offence.

(2)Subsection

(1)shall not apply where the supply of the goods or the doing of the service is contrary to law or where the service done is such that payment is not legally enforceable.

(3)Subject to subsections

(5)and

(6), any person may arrest without warrant anyone who is or whom he or she, with reasonable cause, suspects to be in the act of committing an offence under this section.

(4)Where a member of the Garda Síochána, with reasonable cause, suspects that an offence under this section has been committed, he or she may arrest without warrant any person whom the member, with reasonable cause, suspects to be guilty of the offence.

(5)An arrest other than by a member of the Garda Síochána may be effected by a person under subsection

(3)only where the person, with reasonable cause, suspects that the person to be arrested by him or her would otherwise attempt to avoid, or is avoiding, arrest by a member of the Garda Síochána.

(6)A person who is arrested pursuant to this section by a person other than a member of the Garda Síochána shall be transferred by that person into the custody of the Garda Síochána as soon as practicable.

(7)A person guilty of an offence under this section is liable on conviction on indictment to a fine not exceeding £3,000 or imprisonment for a term not exceeding 2 years or both. Unlawful use of computer. 9.—

(1)A person who dishonestly, whether within or outside the State, operates or causes to be operated a computer within the State with the intention of making a gain for himself or herself or another, or of causing loss to another, is guilty of an offence.

(2)A person guilty of an offence under this section is liable on conviction on indictment to a fine or imprisonment for a term not exceeding 10 years or both. False accounting. 10.—

(1)A person is guilty of an offence if he or she dishonestly, with the intention of making a gain for himself or herself or another, or of causing loss to another— (

1. a)destroys, defaces, conceals or falsifies any account or any document made or required for any accounting purpose, (
2. b)fails to make or complete any account or any such document, or (
3. c)in furnishing information for any purpose produces or makes use of any account, or any such document, which to his or her knowledge is or may be misleading, false or deceptive in a material particular.

(2)For the purposes of this section a person shall be treated as falsifying an account or other document if he or she— (

1. a)makes or concurs in making therein an entry which is or may be misleading, false or deceptive in a material particular, or (
2. b)omits or concurs in omitting a material particular therefrom.

(3)A person guilty of an offence under this section is liable on conviction on indictment to a fine or imprisonment for a term not exceeding 10 years or both. Suppression, etc., of documents. 11.—

(1)A person is guilty of an offence if he or she dishonestly, with the intention of making a gain for himself or herself or another, or of causing loss to another, destroys, defaces or conceals any valuable security, any will or other testamentary document or any original document of or belonging to, or filed or deposited in, any court or any government department or office.

(2)(

1. a)A person who dishonestly, with the intention of making a gain for himself or herself or another, or of causing loss to another, by any deception procures the execution of a valuable security is guilty of an offence. (
2. b)Paragraph (
3. a)shall apply in relation to— (
4. i)the making, acceptance, endorsement, alteration, cancellation or destruction in whole or in part of a valuable security, and (
5. ii)the signing or sealing of any paper or other material in order that it may be made or converted into, or used or dealt with as, a valuable security, as if that were the execution of a valuable security.

(3)In this section, “valuable security” means any document— (

1. a)creating, transferring, surrendering or releasing any right to, in or over property, (
2. b)authorising the payment of money or delivery of any property, or (
3. c)evidencing the creation, transfer, surrender or release of any such right, the payment of money or delivery of any property or the satisfaction of any obligation.

(4)A person guilty of an offence under this section is liable on conviction on indictment to a fine or imprisonment for a term not exceeding 10 years or both. Burglary. 12.—

(1)A person is guilty of burglary if he or she— (

1. a)enters any building or part of a building as a trespasser and with intent to commit an arrestable offence, or (
2. b)having entered any building or part of a building as a trespasser, commits or attempts to commit any such offence therein.

(2)References in subsection

(1)to a building shall apply also to an inhabited vehicle or vessel and to any other inhabited temporary or movable structure, and shall apply to any such vehicle, vessel or structure at times when the person having a habitation in it is not there as well as at times when the person is there.

(3)A person guilty of burglary is liable on conviction on indictment to a fine or imprisonment for a term not exceeding 14 years or both.

(4)In this section, “arrestable offence” means an offence for which a person of full age and not previously convicted may be punished by imprisonment for a term of five years or by a more severe penalty. Aggravated burglary. 13.—

(1)A person is guilty of aggravated burglary if he or she commits any burglary and at the time has with him or her any firearm or imitation firearm, any weapon of offence or any explosive.

(2)In subsection

(1)— “explosive” means any article manufactured for the purpose of producing a practical effect by explosion, or intended by the person having it with him or her for that purpose; “firearm” means: (

1. a)a lethal firearm or other lethal weapon of any description from which any shot, bullet or other missile can be discharged, (
2. b)an air gun (which expression includes an air rifle and an air pistol) or any other weapon incorporating a barrel from which metal or other slugs can be discharged, (
3. c)a crossbow, (
4. d)any type of stun gun or other weapon for causing any shock or other disablement to a person by means of electricity or any other kind of energy emission; “imitation firearm” means anything which is not a firearm but has the appearance of being one; “weapon of offence” means: (
5. a)any article which has a blade or sharp point, (
6. b)any other article made or adapted for use for causing injury to or incapacitating a person, or intended by the person having it with him or her for such use or for threatening such use, (
7. c)any weapon of whatever description designed for the discharge of any noxious liquid, noxious gas or other noxious thing.

(3)A person guilty of aggravated burglary is liable on conviction on indictment to imprisonment for life. Robbery. 14.—

(1)A person is guilty of robbery if he or she steals, and immediately before or at the time of doing so, and in order to do so, uses force on any person or puts or seeks to put any person in fear of being then and there subjected to force.

(2)A person guilty of robbery is liable on conviction on indictment to imprisonment for life. Possession of certain articles. 15.—

(1)A person who is, when not at his or her place of residence, in possession of any article with the intention that it be used in the course of or in connection with— (

1. a)theft or burglary, (
2. b)an offence under section 6 or 7, (
3. c)an offence under section 17 (blackmail, extortion, demanding money with menaces) of the Criminal Justice (Public Order) Act, 1994 , or (
4. d)an offence under section 112 (taking a vehicle without lawful authority) of the Road Traffic Act, 1961 , is guilty of an offence.

(2)A person who, without lawful authority or reasonable excuse, is in possession of any article made or adapted for use in the course of or in connection with the commission of an offence referred to in paragraph (a) to (d) of subsection

(1)is guilty of an offence.

(3)Where a person is convicted of an offence under this section, the court may order that any article for the possession of which he or she was so convicted shall be forfeited and either destroyed or disposed of in such manner as the court may determine.

(4)An order under subsection

(3)shall not take effect until the ordinary time for instituting an appeal against the conviction or order concerned has expired or, where such an appeal is instituted, until it or any further appeal is finally decided or abandoned or the ordinary time for instituting any further appeal has expired.

(5)A person guilty of an offence under this section is liable on conviction on indictment to a fine or imprisonment for a term not exceeding 5 years or both. PART 3 Handling, ETC. Stolen Property AND OTHER Proceeds OF Crime Interpretation (Part 3). 16.—

(1)In this Part “principal offender”, for the purposes of sections 17 and 18, means the person who has stolen or otherwise unlawfully obtained the property alleged to have been handled or possessed, and cognate words shall be construed accordingly.

(2)For the purposes of this Part, a person is reckless if he or she disregards a substantial risk that the property handled is stolen, and for those purposes “substantial risk” means a risk of such a nature and degree that, having regard to the circumstances in which the person acquired the property and the extent of the information then available to him or her, its disregard involves culpability of a high degree.

(3)This Part is without prejudice to section 31 (as substituted by section 21 of this Act) of the Criminal Justice Act, 1994 . Handling stolen property. 17.—

(1)A person is guilty of handling stolen property if (otherwise than in the course of the stealing) he or she, knowing that the property was stolen or being reckless as to whether it was stolen, dishonestly— (

1. a)receives or arranges to receive it, or (
2. b)undertakes, or assists in, its retention, removal, disposal or realisation by or for the benefit of another person, or arranges to do so.

(2)Where a person— (

1. a)receives or arranges to receive property, or (
2. b)undertakes, or assists in, its retention, removal, disposal or realisation by or for the benefit of another person, or arranges to do so, in such circumstances that it is reasonable to conclude that the person either knew that the property was stolen or was reckless as to whether it was stolen, he or she shall be taken for the purposes of this section to have so known or to have been so reckless, unless the court or the jury, as the case may be, is satisfied having regard to all the evidence that there is a reasonable doubt as to whether he or she so knew or was so reckless.

(3)A person to whom this section applies may be tried and convicted whether the principal offender has or has not been previously convicted or is or is not amenable to justice.

(4)A person guilty of handling stolen property is liable on conviction on indictment to a fine or imprisonment for a term not exceeding 10 years or both, but is not liable to a higher fine or longer term of imprisonment than that which applies to the principal offence. Possession of stolen property. 18.—

(1)A person who, without lawful authority or excuse, possesses stolen property (otherwise than in the course of the stealing), knowing that the property was stolen or being reckless as to whether it was stolen, is guilty of an offence.

(2)Where a person has in his or her possession stolen property in such circumstances (including purchase of the property at a price below its market value) that it is reasonable to conclude that the person either knew that the property was stolen or was reckless as to whether it was stolen, he or she shall be taken for the purposes of this section to have so known or to have been so reckless, unless the court or the jury, as the case may be, is satisfied having regard to all the evidence that there is a reasonable doubt as to whether he or she so knew or was so reckless.

(3)A person to whom this section applies may be tried and convicted whether the principal offender has or has not been previously convicted or is or is not amenable to justice.

(4)A person guilty of an offence under this section is liable on conviction on indictment to a fine or imprisonment for a term not exceeding 5 years or both, but is not liable to a higher fine or longer term of imprisonment than that which applies to the principal offence. Withholding information regarding stolen property. 19.—

(1)Where a member of the Garda Síochána— (

1. a)has reasonable grounds for believing that an offence consisting of stealing property or of handling stolen property has been committed, (
2. b)finds any person in possession of any property, (
3. c)has reasonable grounds for believing that the property referred to in paragraph (
4. b)includes, or may include, property referred to in paragraph (
5. a)or part of it, or the whole or any part of the proceeds of that property or part, and (
6. d)informs the person of his or her belief, the member may require the person to give an account of how he or she came by the property.

(2)If the person fails or refuses, without reasonable excuse, to give such account or gives information that the person knows to be false or misleading, he or she is guilty of an offence and is liable on summary conviction to a fine not exceeding £1,500 or imprisonment for a term not exceeding 12 months or both.

(3)Subsection

(2)shall not have effect unless the person when required to give the account was told in ordinary language by the member of the Garda Síochána what the effect of the failure or refusal might be.

(4)Any information given by a person in compliance with a requirement under subsection

(1)shall not be admissible in evidence against that person or his or her spouse in any criminal proceedings, other than proceedings for an offence under subsection

(2). Scope of offences relating to stolen property. 20.—

(1)The provisions of this Part relating to property which has been stolen apply— (

1. a)whether the stealing occurred before or after the commencement of this Act, and (
2. b)to stealing outside the State if the stealing constituted an offence where and at the time when the property was stolen, and references to stolen property shall be construed accordingly.

(2)For the purposes of those provisions references to stolen property include, in addition to the property originally stolen and parts of it (whether in their original state or not)— (

1. a)any property which directly or indirectly represents, or has at any time represented, the stolen property in the hands of the person who stole the property as being the proceeds of any disposal or realisation of the whole or part of the stolen property or of property so representing the stolen property, and (
2. b)any property which directly or indirectly represents, or has at any time represented, the stolen property in the hands of a handler or possessor of the stolen property or any part of it as being the proceeds of any disposal or realisation of the whole or part of the stolen property handled or possessed by him or her or of property so representing it.

(3)However, property shall not be regarded as having continued to be stolen property after it has been restored to the person from whom it was stolen or to other lawful possession or custody, or after that person and any other person claiming through him or her have otherwise ceased, as regards that property, to have any right to restitution in respect of the stealing. Amendment of section 31 of Criminal Justice Act, 1994. 21.—The Criminal Justice Act, 1994 , is hereby amended by the substitution of the following section for section 31 (money laundering, etc.): “31.—

(1)A person is guilty of money laundering if, knowing or believing that property is or represents the proceeds of criminal conduct or being reckless as to whether it is or represents such proceeds, the person, without lawful authority or excuse (the proof of which shall lie on him or her)— (

1. a)converts, transfers or handles the property, or removes it from the State, with the intention of— (
2. i)concealing or disguising its true nature, source, location, disposition, movement or ownership or any rights with respect to it, or (
3. ii)assisting another person to avoid prosecution for the criminal conduct concerned, or (iii) avoiding the making of a confiscation order or a confiscation co-operation order (within the meaning of section 46 of this Act) or frustrating its enforcement against that person or another person, (
4. b)conceals or disguises its true nature, source, location, disposition, movement or ownership or any rights with respect to it, or (
5. c)acquires, possesses or uses the property.

(2)A person guilty of money laundering is liable— (

1. a)on summary conviction, to a fine not exceeding £1,500 or to imprisonment for a term not exceeding 12 months or to both, or (
2. b)on conviction on indictment, to a fine or to imprisonment for a term not exceeding 14 years or to both.

(3)Where a person— (

1. a)converts, transfers, handles or removes from the State any property which is or represents the proceeds of criminal conduct, (
2. b)conceals or disguises its true nature, source, location, disposition, movement or ownership or any rights with respect to it, or (
3. c)acquires, possesses or uses it, in such circumstances that it is reasonable to conclude that the person— (
4. i)knew or believed that the property was or represented the proceeds of criminal conduct, or (
5. ii)was reckless as to whether it was or represented such proceeds, the person shall be taken to have so known or believed or to have been so reckless, unless the court or jury, as the case may be, is satisfied having regard to all the evidence that there is a reasonable doubt as to whether the person so knew or believed or was so reckless.

(4)Where a person first referred to in subsection

(1)of this section does an act referred to in paragraph (a) of that subsection in such circumstances that it is reasonable to conclude that the act was done with an intention specified in that paragraph, the person shall be taken to have done the act with that intention unless the court or jury, as the case may be, is satisfied having regard to all the evidence that there is a reasonable doubt as to whether the person did it with that intention.

(5)This section does not apply to a person in respect of anything done by the person in connection with the enforcement of any law.

(6)This Part shall apply whether the criminal conduct in question occurred before or after the commencement of this section and whether it was or is attributable to the person first mentioned in subsection

(1)or another.

(7)(

1. a)In this section— (
2. i)‘criminal conduct’ means conduct which— (I) constitutes an indictable offence, or (II) where the conduct occurs outside the State, would constitute such an offence if it occurred within the State and also constitutes an offence under the law of the country or territorial unit in which it occurs, and includes participation in such conduct; (
3. ii)‘reckless’ shall be construed in accordance with section 16

(2)of the Criminal Justice (Theft and Fraud Offences) Act, 2001; (iii) references to converting, transferring, handling or removing any property include references to the provision of any advice or assistance in relation to converting, transferring, handling or removing it; (

1. iv)references to believing that any property is or represents the proceeds of criminal conduct include references to thinking that the property was probably, or probably represented, such proceeds; (
2. v)references to any property representing the proceeds of criminal conduct include references to the property representing those proceeds in whole or in part directly or indirectly, and cognate references shall be construed accordingly. (
3. b)For the purposes of this section a person handles property if he or she, without a claim of right made in good faith— (
4. i)receives it, or (
5. ii)undertakes or assists in its retention, removal, disposal or realisation by or for the benefit of another person, or (iii) arranges to do any of the things specified in subparagraph (
6. i)or (ii). (
7. c)For the purposes of paragraph (a)(i)(II)— (
8. i)a document purporting to be signed by a lawyer practising in the state or territorial unit in which the criminal conduct concerned is alleged to have occurred and stating that such conduct is an offence under the law of that state or territorial unit, and (
9. ii)a document purporting to be a translation of a document mentioned in subparagraph (
10. i)and to be certified as correct by a person appearing to be competent to so certify, shall be admissible in any proceedings, without further proof, as evidence of the matters mentioned in those documents, unless the contrary is shown.

(8)Where— (

1. a)a report is made by a person or body to the Garda Síochána under section 57 of this Act in relation to property referred to in this section, or (
2. b)a person or body (other than a person or body suspected of committing an offence under this section) is informed by the Garda Síochána that property in the possession of the person or body is property referred to in this section, the person or body shall not commit an offence under this section or section 58 of this Act if and for as long as the person or body complies with the directions of the Garda Síochána in relation to the property.”. Amendment of section 56A of Criminal Justice Act, 1994. 22.—Section 56A (inserted by section 15 of the Criminal Justice (Miscellaneous Provisions) Act, 1997 ), which deals with revenue offences, of the Criminal Justice Act, 1994 , is hereby amended by the substitution, for “Part VII”, of “Part IV or this Part”. Amendment of Criminal Justice Act, 1994. 23.—The Criminal Justice Act, 1994 , is hereby amended by the insertion of the following section after section 57: “Designation of certain states or territorial units. 57A.—

(1)The Minister may by order, after consultation with the Minister for Finance, designate any state, or territorial unit within a state, that in his or her opinion has not in place adequate procedures for the detection of money laundering.

(2)Any person or body to whom or which section 32 of this Act applies (including any director, employee or officer thereof) shall report to the Garda Síochána any transaction connected with a state or territorial unit that stands designated under subsection

(1).

(3)A person charged by law with the supervision of a person or body to whom or which section 32 of this Act applies shall report to the Garda Síochána if the person suspects that a transaction referred to in subsection

(2)has taken place and that that subsection has not been complied with by the person or body with whose supervision the first-mentioned person is so charged.

(4)A report may be made to the Garda Síochána under this section in accordance with an internal reporting procedure established by an employer for the purpose of facilitating the operation of this section.

(5)In the case of a person who was in employment at the relevant time, it shall be a defence to a charge of committing an offence under this section that the person charged made a report of the type referred to in subsection

(2)or

(3)of this section, as the case may be, to another person in accordance with an internal reporting procedure established for the purpose specified in subsection

(4)of this section.

(6)A person who fails to comply with subsection

(2)or

(3)of this section is guilty of an offence and liable— (

1. a)on summary conviction, to a fine not exceeding £1,000 or to imprisonment for a term not exceeding 12 months or both, or (
2. b)on conviction on indictment, to a fine or to imprisonment for a term not exceeding 5 years or to both.

(7)In determining whether a person has complied with any of the requirements of this section, a court may take account of any relevant supervisory or regulatory guidance which applies to that person or any other relevant guidance issued by a body that regulates, or is representative of, any trade, profession, business or employment carried on by that person.

(8)Where a person or body discloses in good faith information in the course of making a report under subsection

(2)or

(3)of this section, the disclosure shall not be treated as a breach of any restriction on the disclosure of information imposed by statute or otherwise or involve the person or body making the disclosure (or any director, employee or officer of the body) in liability of any kind.

(9)The Minister may by order, after consultation with the Minister for Finance, amend or revoke an order under this section, including an order under this subsection.”. PART 4 Forgery Interpretation (Part 4). 24.—In this Part— “false” and “making”, in relation to an instrument, have the meanings assigned to these words by section 30 ; “instrument” means any document, whether of a formal or informal character (other than a currency note within the meaning of Part 5) and includes any— (

1. a)disk, tape, sound track or other device on or in which information is recorded or stored by mechanical, electronic or other means, (
2. b)money order, (
3. c)postal order, (
4. d)postage stamp issued or sold by An Post or any mark denoting payment of postage which is authorised by An Post to be used instead of an adhesive stamp, (
5. e)stamp of the Revenue Commissioners denoting any stamp duty or fee, whether it is an adhesive stamp or a stamp impressed by means of a die, (
6. f)licence or certificate issued by the Revenue Commissioners, (
7. g)cheque, including traveller's cheque, or bank draft, (
8. h)charge card, cheque card, credit card, debit card or any card combining two or more of the functions performed by such cards, (
9. i)share certificate, (
10. j)certified copy, issued by or on behalf of an tArd-Chláraitheoir, of an entry in any register of births, stillbirths, marriages or deaths or in the Adopted Children Register, (
11. k)certificate relating to such an entry, (
12. l)a certificate of insurance, (
13. m)passport or document which can be used instead of a passport, (
14. n)document issued by or on behalf of a Minister of the Government and permitting or authorising a person to enter or remain (whether temporarily or permanently) in the State or to enter employment therein, (
15. o)registration certificate issued under Article 11

(1)(e)(

1. i)of the Aliens Order, 1946 ( S.I. No. 395 of 1946 ), (
2. p)public service card, (
3. q)ticket of admission to an event to which members of the public may be admitted on payment of a fee; “prejudice” and “induce”, in relation to a person, have the meanings assigned to those words by section 31 ; “share certificate” means a document entitling or evidencing the title of a person to a share or interest— (
4. a)in any public stock, annuity, fund or debt of the Government or the State or of any government or state, including a state which forms part of another state, or (
5. b)in any stock, fund or debt of a body (whether corporate or unincorporated), wherever established. Forgery. 25.—

(1)A person is guilty of forgery if he or she makes a false instrument with the intention that it shall be used to induce another person to accept it as genuine and, by reason of so accepting it, to do some act, or to make some omission, to the prejudice of that person or any other person.

(2)A person guilty of forgery is liable on conviction on indictment to a fine or imprisonment for a term not exceeding 10 years or both. Using false instrument. 26.—

(1)A person who uses an instrument which is, and which he or she knows or believes to be, a false instrument, with the intention of inducing another person to accept it as genuine and, by reason of so accepting it, to do some act, or to make some omission, or to provide some service, to the prejudice of that person or any other person is guilty of an offence.

(2)A person guilty of an offence under this section is liable on conviction on indictment to a fine or imprisonment for a term not exceeding 10 years or both. Copying false instrument. 27.—

(1)A person who makes a copy of an instrument which is, and which he or she knows or believes to be, a false instrument with the intention that it shall be used to induce another person to accept it as a copy of a genuine instrument and, by reason of so accepting it, to do some act, or to make some omission, or to provide some service, to the prejudice of that person or any other person is guilty of an offence.

(2)A person guilty of an offence under this section is liable on conviction on indictment to a fine or imprisonment for a term not exceeding 10 years or both. Using copy of false instrument. 28.—

(1)A person who uses a copy of an instrument which is, and which he or she knows or believes to be, a false instrument with the intention of inducing another person to accept it as a copy of a genuine instrument and, by reason of so accepting it, to do some act, or to make some omission, or to provide some service, to the prejudice of that person or another person is guilty of an offence.

(2)A person guilty of an offence under this section is liable on conviction on indictment to a fine or imprisonment for a term not exceeding 10 years or both. Custody or control of certain false instruments, etc. 29.—

(1)A person who has in his or her custody or under his or her control an instrument which is, and which he or she knows or believes to be, a false instrument with the intention that it shall be used to induce another person to accept it as genuine and, by reason of so accepting it, to do some act, or to make some omission, or to provide some service, to the prejudice of that person or any other person is guilty of an offence.

(2)A person who, without lawful authority or excuse, has an instrument which is, and which he or she knows or believes to be, a false instrument in his or her custody or under his or her control is guilty of an offence.

(3)A person who makes or has in his or her custody or under his or her control a machine, stamp, implement, paper or any other material, which to his or her knowledge is or has been specially designed or adapted for the making of an instrument with the intention— (

1. a)that it would be used in the making of a false instrument, and (
2. b)that the instrument would be used to induce another person to accept it as genuine and, by reason of so accepting it, to do some act, or to make some omission, or to provide some service, to the prejudice of that person or any other person, is guilty of an offence.

(4)A person who, without lawful authority or excuse, has in his or her custody or under his or her control any machine, stamp, implement, paper or material which to his or her knowledge is or has been specially designed or adapted for the making of an instrument with the intention that it would be used for the making of a false instrument is guilty of an offence.

(5)In subsections

(3)and

(4), references to a machine include references to any disk, tape, drive or other device on or in which a program is recorded or stored by mechanical, electronic or other means, being a program designed or adapted to enable an instrument to be made or to assist in its making, and those subsections shall apply and have effect accordingly.

(6)A person guilty of an offence under this section is liable on conviction on indictment to a fine or imprisonment for a term not exceeding— (a) in the case of an offence under subsection

(2)or

(4), 5 years, (b) in the case of an offence under subsection

(1)or

(3), 10 years, or both. Meaning of “false” and “making”. 30.—

(1)An instrument is false for the purposes of this Part if it purports— (

1. a)to have been made in the form in which it is made by a person who did not in fact make it in that form, (
2. b)to have been made in the form in which it is made on the authority of a person who did not in fact authorise its making in that form, (
3. c)to have been made in the terms in which it is made by a person who did not in fact make it in those terms, (
4. d)to have been made in the terms in which it is made on the authority of a person who did not in fact authorise its making in those terms, (
5. e)to have been altered in any respect by a person who did not in fact alter it in that respect, (
6. f)to have been altered in any respect on the authority of a person who did not in fact authorise the alteration in that respect, (
7. g)to have been made or altered on a date on which, or at a place at which, or otherwise in circumstances in which, it was not in fact made or altered, or (
8. h)to have been made or altered by an existing person where that person did not in fact exist.

(2)A person shall be treated for the purposes of this Part as making a false instrument if he or she alters an instrument so as to make it false in any respect (whether or not it is false in some other respect apart from that alteration). Meaning of “prejudice” and “induce”. 31.—

(1)Subject to subsections

(2)and

(4), for the purposes of this Part, an act or omission intended to be induced shall be to a person's prejudice if, and only if, it is one which, if it occurs— (

1. a)will result, as respects that person— (
2. i)in temporary or permanent loss of property, (
3. ii)in deprivation of an opportunity to earn remuneration or greater remuneration, or (iii) in deprivation of an opportunity to gain a financial advantage otherwise than by way of remuneration, or (
4. b)will result in another person being given an opportunity— (
5. i)to earn remuneration or greater remuneration from him or her, or (
6. ii)to gain a financial advantage from him or her otherwise than by way of remuneration, or (
7. c)will be the result of his or her having accepted any false instrument as genuine, or any copy of it as a copy of a genuine instrument, in connection with his or her performance of any duty.

(2)An act which a person has an enforceable duty to do and an omission to do an act which a person is not entitled to do shall be disregarded for the purposes of this Part.

(3)In this Part references to inducing a person to accept a false instrument as genuine, or a copy of a false instrument as a copy of a genuine one, include references to inducing a machine to respond to the instrument or copy as if it were a genuine instrument or copy of a genuine one.

(4)Where subsection

(3)applies, the act or omission intended to be induced by the machine responding to the instrument or copy shall be treated as an act or omission to a person's prejudice. PART 5 Counterfeiting Interpretation (Part 5). 32.—

(1)In this Part— “currency note” and “coin” mean, respectively, a currency note and coin lawfully issued or customarily used as money in the State or in any other state or a territorial unit within it and include a note denominated in euro and a coin denominated in euro or in cent and also any note or coin which has not been lawfully issued but which would, on being so issued, be a currency note or coin within the above meaning; and “lawfully issued” means issued— (a) by or under the authority of the European Central Bank, (b) by the Central Bank of Ireland or the Minister for Finance, or (c) by a body in a state (other than the State) or a territorial unit within it which is authorised under the law of that state or territorial unit to issue currency notes or coins.

(2)For the purposes of this Part, a thing is a counterfeit of a currency note or coin— (

1. a)if it is not a currency note or coin but resembles a currency note or coin (whether on one side only or on both) to such an extent that it is reasonably capable of passing for a currency note or coin of that description, or (
2. b)if it is a currency note or coin which has been so altered that it is reasonably capable of passing for a note or coin of some other description.

(3)For the purposes of this Part— (

1. a)a thing consisting of or containing a representation of one side only of a currency note, with or without the addition of other material, is capable of being a counterfeit of such a currency note, and (
2. b)a thing consisting— (
3. i)of parts of two or more currency notes, or (
4. ii)of parts of a currency note, or of parts of two or more currency notes, with the addition of other material, is capable of being a counterfeit of a currency note. Counterfeiting currency notes and coins. 33.—

(1)A person who makes a counterfeit of a currency note or coin, with the intention that he or she or another shall pass or tender it as genuine, is guilty of an offence.

(2)A person guilty of an offence under this section is liable on conviction on indictment to a fine or imprisonment for a term not exceeding 10 years or both. Passing, etc. counterfeit currency notes or coins. 34.—

(1)A person who— (

1. a)passes or tenders as genuine any thing which is, and which he or she knows or believes to be, a counterfeit of a currency note or coin, or (
2. b)delivers any such thing to another person with the intention that that person or any other person shall pass or tender it as genuine, is guilty of an offence.

(2)A person who, without lawful authority or excuse, delivers to another person anything which is, and which he or she knows or believes to be, a counterfeit of a currency note or coin is guilty of an offence.

(3)A person guilty of an offence under this section is liable on conviction on indictment to a fine or imprisonment for a term not exceeding— (a) in the case of an offence under subsection

(1), 10 years, or (b) in the case of an offence under subsection

(2), 5 years, or both. Custody or control of counterfeit currency notes and coins. 35.—

(1)A person who has in his or her custody or under his or her control any thing which is, and which he or she knows or believes to be, a counterfeit of a currency note or coin, intending either— (

1. a)to pass or tender it as genuine, or (
2. b)to deliver it to another with the intention that that person or any other person shall pass or tender it as genuine, is guilty of an offence.

(2)A person who, without lawful authority or excuse, has in his or her custody or under his or her control any thing which is, and which he or she knows or believes to be, a counterfeit of a currency note or coin is guilty of an offence.

(3)A person guilty of an offence under this section is liable on conviction on indictment to a fine or imprisonment for a term not exceeding— (a) in the case of an offence under subsection

(1), 10 years, or (b) in the case of an offence under subsection

(2), 5 years, or both. Materials and implements for counterfeiting. 36.—

(1)A person who makes, or has in his or her custody or under his or her control, any thing which he or she intends to use, or to permit any other person to use, for the purpose of making a counterfeit of a currency note or coin with the intention that it be passed or tendered as genuine is guilty of an offence.

(2)A person who, without lawful authority or excuse, has in his or her custody or under his or her control any thing which is or has been specially designed or adapted for making a counterfeit of a currency note or coin is guilty of an offence.

(3)A person guilty of an offence under this section is liable on conviction on indictment to a fine or imprisonment for a term not exceeding— (a) in the case of an offence under subsection

(1), 10 years, or (b) in the case of an offence under subsection

(2), 5 years, or both. Import and export of counterfeits. 37.—

(1)A person who without lawful authority or excuse imports into, or exports from, a member state of the European Union a counterfeit of a currency note or coin is guilty of an offence.

(2)A person guilty of an offence under this section is liable on conviction on indictment to a fine or imprisonment for a term not exceeding 10 years or both. Certain offences committed outside the State. 38.—

(1)A person who outside the State does any act referred to in section 33 , 34, 35, 36 or 37 is guilty of an offence and liable on conviction on indictment to the penalty specified for such an act in the section concerned.

(2)Section 46 shall apply in relation to an offence under subsection

(1)as it applies in relation to an offence under section 45 . Measures to detect counterfeiting. 39.—

(1)In this section— “designated body” means: (

1. a)a body licensed to carry on banking business under the Central Bank Act, 1971 , or authorised to carry on such business under the ACC Bank Acts, 1978 to 2001, or regulations under the European Communities Acts, 1972 to 1998, (
2. b)a building society within the meaning of the Building Societies Act, 1989 , (
3. c)a trustee savings bank within the meaning of the Trustee Savings Banks Acts, 1989 and 2001, (
4. d)An Post, (
5. e)a credit union within the meaning of the Credit Union Act, 1997 , (
6. f)a person or body authorised under the Central Bank Act, 1997 , to provide bureau de change business, (
7. g)a person who in the course of business provides a service of sorting and redistributing currency notes or coins, (
8. h)any other person or body— (
9. i)whose business consists of or includes the provision of services involving the acceptance, exchange, transfer or holding of money for or on behalf of other persons or bodies, and (
10. ii)who is designated for the purposes of this section by regulations made by the Minister after consultation with the Minister for Finance; and “recognised code of practice” means a code of practice drawn up for the purposes of this section— (
11. a)by a designated body or class of designated bodies and approved by the Central Bank of Ireland, or (
12. b)by the Central Bank of Ireland for a designated body or class of such bodies.

(2)A designated body shall— (

1. a)withdraw from circulation any notes or coins received by it or tendered to it which it knows or suspects to be counterfeit, and (
2. b)transmit them as soon as possible to the Central Bank of Ireland with such information as to the time, location and circumstances of their receipt as may be available.

(3)Counterfeit or suspect currency notes or coins may be transmitted to the Garda Síochána under subsection

(2)in accordance with a recognised code of practice.

(4)A recognised code of practice may include provision for— (

1. a)procedures to be followed by directors or other officers and employees of a designated body in the conduct of its business, (
2. b)instructions to them on the application of this section, (
3. c)standards of training in the identification of counterfeit notes and coins, (
4. d)procedures to be followed by them on perceiving or suspecting that currency notes or coins are counterfeit, (
5. e)different such procedures to be followed in respect of different currencies, (
6. f)the retention of documents required for the purposes of criminal proceedings.

(5)Without prejudice to section 58 , a designated body which contravenes a provision of subsection

(2)of this section or who provides false or misleading information on matters referred to in those subsections is guilty of an offence under this section and liable— (

1. a)on summary conviction, to a fine not exceeding £1,500 or imprisonment for a term not exceeding 12 months or both, or (
2. b)on conviction on indictment, to a fine or imprisonment for a term not exceeding 5 years or both.

(6)It shall be a defence in proceedings for an offence under this section— (

1. a)for a designated body to show— (
2. i)that it had established procedures to enable this section to be complied with, or (
3. ii)that it had complied with the relevant provisions of a recognised code of practice, and (
4. b)for a person employed by a designated body to show that he or she transmitted the currency notes or coins concerned, or gave the relevant information, to another person in accordance with an internal reporting procedure or a recognised code of practice.

(7)Where a designated body, a director, other officer or employee of the body— (

1. a)discloses in good faith to a member of the Garda Síochána or any person concerned in the investigation or prosecution of an offence under this Part a suspicion that a currency note or coin is counterfeit or any matter on which such a suspicion is based, or (
2. b)otherwise complies in good faith with subsection

(2)or with a recognised code of practice, such disclosure or compliance shall not be treated as a breach of any restriction imposed by statute or otherwise on the disclosure of information or involve the person or body making the disclosure in liability in any proceedings.

(8)Every regulation made 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 it is passed by either such House within the next 21 days on which that House has sat after the regulation is laid before it, the regulation shall be annulled accordingly, but without prejudice to the validity of anything previously done under it. PART 6 Convention on Protection of European Communities' Financial Interests Interpretation (Part 6). 40.—

(1)In this Part— “active corruption”

(2)For the purposes of sections 42(c) and 45

(1)(a)— (

1. a)a person benefits from fraud or money laundering if he or she obtains property as a result of or in connection with the commission of an offence under either of those provisions, and (
2. b)a person derives a pecuniary advantage from fraud or money laundering if he or she obtains a sum of money as a result of or in connection with the commission of such an offence. Convention and Protocols to have force of law. 41.—

(1)Subject to the provisions of this Part, the Convention (other than Article 7.2), the First Protocol, the Protocol on Interpretation (other than Article 2(b)) and the Second Protocol (other than Articles 8 and 9) shall have the force of law in the State and judicial notice shall be taken of them.

(2)Judicial notice shall also be taken of any ruling or decision of, or expression of opinion by, the Court of Justice of the European Communities on any question as to the meaning or effect of any provision of the Convention, the First Protocol, the Protocol on Interpretation and the Second Protocol.

(3)For convenience of reference there are set out in Schedules 2 to 9 respectively— (

1. a)the text in the English language of the Convention; (
2. b)the text in the Irish language of the Convention; (
3. c)the text in the English language of the First Protocol; (
4. d)the text in the Irish language of the First Protocol; (
5. e)the text in the English language of the Protocol on Interpretation; (
6. f)the text in the Irish language of the Protocol on Interpretation; (
7. g)the text in the English language of the Second Protocol; (
8. h)the text in the Irish language of the Second Protocol. Fraud affecting European Communities' financial interests. 42.—A person who— (
9. a)commits in whole or in part any fraud affecting the European Communities' financial interests, (
10. b)participates in, instigates or attempts any such fraud, or (
11. c)obtains the benefit of, or derives any pecuniary advantage from, any such fraud, is guilty of an offence and is liable on conviction on indictment to a fine or imprisonment for a term not exceeding 5 years or both. Active corruption. 43.—A person who commits active corruption is guilty of an offence and is liable on conviction on indictment to a fine or imprisonment for a term not exceeding 5 years or both. Passive corruption. 44.—An official who commits passive corruption is guilty of an offence and is liable on conviction on indictment to a fine or imprisonment for a term not exceeding 5 years or both. Extra-territorial jurisdiction in case of certain offences. 45.—

(1)It is an offence for a person to commit fraud affecting the Communities' financial interests or to commit the offence of money laundering, or to participate in, instigate or attempt any such fraud or offence, outside the State if— (

1. a)the benefit of the fraud or offence is obtained, or a pecuniary advantage is derived from it, by a person within the State, or (
2. b)a person within the State knowingly assists or induces the commission of the fraud or offence, or (
3. c)the offender is an Irish citizen, a national official or a Community official working for a European Community institution or a body set up in accordance with the Treaties establishing the European Communities which has its headquarters in the State.

(2)Active or passive corruption committed by a person outside the State is an offence if— (

1. a)the offender is an Irish citizen, a national official or a Community official working for a European Community institution or a body set up in accordance with the Treaties establishing the European Communities which has its headquarters within the State, or (
2. b)in the case of active corruption, it is directed against an official, or a member of one of the institutions mentioned in paragraphs (
3. i)to (
4. iv)of the definition of “national official” in section 40 , who is an Irish citizen.

(3)A person guilty of an offence under this section is liable on conviction on indictment to a fine or imprisonment for a term not exceeding 5 years or both. Restriction on certain proceedings. 46.—

(1)Where a person is charged with an offence under section 45 , no further proceedings (other than a remand in custody or on bail) shall be taken except by or with the consent of the Director of Public Prosecutions.

(2)Where the Director of Public Prosecutions considers that another member state of the European Union has jurisdiction to try a person charged with an offence under section 45 , the Director shall cooperate with the appropriate authorities in the member state concerned with a view to centralising the prosecution of the person in a single member state where possible.

(3)Proceedings for an offence to which this section applies may be taken in any place in the State, and the offence may for all incidental purposes be treated as having been committed in that place.

(4)Proceedings shall not be taken under section 38 of the Extradition Act, 1965, in respect of an act that is an offence under both that section and section 45 of this Act. Extradition for revenue offences. 47.—For the purposes of the application in the State of Article 5.3 of the Convention, as applied by Article 12.1 of the Second Protocol, extradition for the offence of fraud against the European Communities' financial interests or money laundering shall not be refused, notwithstanding section 13 of the Extradition Act, 1965, solely on the ground that the offence constitutes a revenue offence as defined in that Act. PART 7 Investigation of Offences Search warrants. 48.—

(1)This section applies to an offence under any provision of this Act for which a person of full age and capacity and not previously convicted may be punished by imprisonment for a term of five years or by a more severe penalty and to an attempt to commit any such offence.

(2)A judge of the District Court, on hearing evidence on oath given by a member of the Garda Síochána, may, if he or she is satisfied that there are reasonable grounds for suspecting that evidence of, or relating to the commission of, an offence to which this section applies is to be found in any place, issue a warrant for the search of that place and any persons found there.

(3)A warrant under this section shall be expressed and shall operate to authorise a named member of the Garda Síochána, alone or accompanied by such other persons as may be necessary— (

1. a)to enter, within 7 days from the date of issuing of the warrant (if necessary by the use of reasonable force), the place named in the warrant, (
2. b)to search it and any persons found there, (
3. c)to examine, seize and retain any thing found there, or in the possession of a person present there at the time of the search, which the member reasonably believes to be evidence of or relating to the commission of an offence to which this section applies, and (
4. d)to take any other steps which may appear to the member to be necessary for preserving any such thing and preventing interference with it.

(4)The authority conferred by subsection

(3)(

1. c)to seize and retain any thing includes, in the case of a document or record, authority— (
2. a)to make and retain a copy of the document or record, and (
3. b)where necessary, to seize and, for as long as necessary, retain any computer or other storage medium in which any record is kept.

(5)A member of the Garda Síochána acting under the authority of a warrant under this section may— (

1. a)operate any computer at the place which is being searched or cause any such computer to be operated by a person accompanying the member for that purpose, and (
2. b)require any person at that place who appears to the member to have lawful access to the information in any such computer— (
3. i)to give to the member any password necessary to operate it, (
4. ii)otherwise to enable the member to examine the information accessible by the computer in a form in which the information is visible and legible, or (iii) to produce the information in a form in which it can be removed and in which it is, or can be made, visible and legible.

(6)Where a member of the Garda Síochána has entered premises in the execution of a warrant issued under this section, he may seize and retain any material, other than items subject to legal privilege, which is likely to be of substantial value (whether by itself or together with other material) to the investigation for the purpose of which the warrant was issued.

(7)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.

(8)In this section, unless the context otherwise requires— “commission”, in relation to an offence, includes an attempt to commit the offence; “computer at the place which is being searched” includes any other computer, whether at that place or at any other place, which is lawfully accessible by means of that computer; “place” includes a dwelling; “thing” includes an instrument (within the meaning of Part 4), a copy of such instrument, a document or a record. Obstruction of Garda acting on warrant. 49.—

(1)A person who— (

1. a)obstructs or attempts to obstruct a member of the Garda Síochána acting under the authority of a warrant issued under this Part, or (
2. b)is found in or at the place named in the warrant by a member of the Garda Síochána so acting and fails or refuses to give the member his or her name and address when required by the member to do so or gives the member a name and address that is false or misleading, or (
3. c)fails without lawful authority or excuse to comply with a requirement under paragraph (
4. b)or section 48

(5)(b), is guilty of an offence and is liable on summary conviction to a fine not exceeding £500 or imprisonment for a term not exceeding 6 months or both.

(2)A member of the Garda Síochána may arrest without warrant any person who is committing an offence under this section or whom the member suspects, with reasonable cause, of having done so. Forfeiture of seized property. 50.—

(1)This section applies to any thing which has been seized by a member of the Garda Síochána (whether the seizure was effected by virtue of a warrant under section 48 or otherwise) and which the member suspects to be— (

1. a)any thing used (whether before or after the commencement of this section), or intended to be used, for the making of any false instrument, or any copy of a false instrument, in contravention of section 25 or 27 respectively, (
2. b)any false instrument or any copy of a false instrument used (whether before or after the commencement of this section), or intended to be so used, in contravention of section 26 or 28 respectively, (
3. c)any thing the custody or control of which, without lawful authority or excuse, is an offence under section 29 , (
4. d)any thing which is a counterfeit of a currency note or coin, (
5. e)any thing used, whether before or after the commencement of this section, or intended to be used, for the making of any such counterfeit.

(2)A member of the Garda Síochána may, at any time after the seizure of any thing to which this section applies, apply to the judge of the District Court for the time being assigned to the district in which the seizure was effected for an order under this subsection with respect to it; and the judge may, if satisfied both that the thing is one to which this section applies and that it is in the public interest to do so, subject to subsection

(4), make such order as the judge thinks fit for its forfeiture and subsequent destruction or disposal.

(3)Subject to subsection

(4), the court by or before which a person is convicted of an offence under Part 4 or 5 may order any thing shown to the satisfaction of the court to relate to the offence to be forfeited and either destroyed or dealt with in such other manner as the court may order.

(4)The court shall not order any thing to be forfeited under subsection

(3)or

(4)where a person claiming to be the owner of or otherwise interested in it applies to be heard by the court, unless an opportunity has been given to the person to show cause why the order should not be made. Concealing facts disclosed by documents. 51.—

(1)Any person who— (

1. a)knows or suspects that an investigation by the Garda Síochána into an offence under this Act is being or is likely to be carried out, and (
2. b)falsifies, conceals, destroys or otherwise disposes of a document or record which he or she knows or suspects is or would be relevant to the investigation or causes or permits its falsification, concealment, destruction or disposal, is guilty of an offence.

(2)Where a person— (

1. a)falsifies, conceals, destroys or otherwise disposes of a document, or (
2. b)causes or permits its falsification, concealment, destruction or disposal, in such circumstances that it is reasonable to conclude that the person knew or suspected— (
3. i)that an investigation by the Garda Síochána into an offence under this Act was being or was likely to be carried out, and (
4. ii)that the document was or would be relevant to the investigation, he or she shall be taken for the purposes of this section to have so known or suspected, unless the court or the jury, as the case may be, is satisfied having regard to all the evidence that there is a reasonable doubt as to whether he or she so knew or suspected.

(3)A person guilty of an offence under this section is liable on conviction on indictment to a fine or imprisonment for a term not exceeding 5 years or both. Order to produce evidential material. 52.—

(1)This section applies to any offence under this Act which is punishable by imprisonment for a term of five years or by a more severe penalty.

(2)A judge of the District Court, on hearing evidence on oath given by a member of the Garda Síochána, may, if he or she is satisfied that— (

1. a)the Garda Síochána are investigating an offence to which this section applies, (
2. b)a person has possession or control of particular material or material of a particular description, and (
3. c)there are reasonable grounds for suspecting that the material constitutes evidence of or relating to the commission of the offence, order that the person shall— (
4. i)produce the material to a member of the Garda Síochána for the member to take away, or (
5. ii)give such a member access to it, either immediately or within such period as the order may specify.

(3)Where the material consists of or includes information contained in a computer, the order shall have effect as an order to produce the information, or to give access to it, in a form in which it is visible and legible and in which it can be taken away.

(4)An order under this section— (

1. a)in so far as it may empower a member of the Garda Síochána to take away a document, or to be given access to it, shall also have effect as an order empowering the member to take away a copy of the document (and for that purpose the member may, if necessary, make a copy of the document), (
2. b)shall not confer any right to production of, or access to, any document subject to legal privilege, and (
3. c)shall have effect notwithstanding any other obligation as to secrecy or other restriction on disclosure of information imposed by statute or otherwise.

(5)Any material taken away by a member of the Garda Síochána, under this section may be retained by the member for use as evidence in any criminal proceedings.

(6)(

1. a)Information contained in a document which was produced to a member of the Garda Síochána, or to which such a member was given access, in accordance with an order under this section shall be admissible in any criminal proceedings as evidence of any fact therein of which direct oral evidence would be admissible unless the information— (
2. i)is privileged from disclosure in such proceedings, (
3. ii)was supplied by a person who would not be compellable to give evidence at the instance of the prosecution, (iii) was compiled for the purposes or in contemplation of any— (I) criminal investigation, (II) investigation or inquiry carried out pursuant to or under any enactment, (III) civil or criminal proceedings, or (IV) proceedings of a disciplinary nature, or unless the requirements of the provisions mentioned in paragraph (
4. b)are not complied with. (
5. b)References in sections 7 (notice of documentary evidence to be served on accused), 8 (admission and weight of documentary evidence) and 9 (admissibility of evidence as to credibility of supplier of information) of the Criminal Evidence Act, 1992 , to a document or information contained in it shall be construed as including references to a document mentioned in paragraph (
6. a)and the information contained in it, and those provisions shall have effect accordingly with any necessary modifications. (
7. c)The Criminal Procedure Act, 1967 , is amended both in section 6

(1)(e) (as amended by section 10 of the Criminal Evidence Act, 1992 ) and in section 11 (as so amended) by the insertion, after “1992”, of “or section 52

(6)(b) of the Criminal Justice (Theft and Fraud Offences) Act, 2001,”.

(7)A judge of the District Court may, on the application of any person to whom an order under this section relates or a member of the Garda Síochána, vary or discharge the order.

(8)A person who without reasonable excuse fails or refuses to comply with an order under this section is guilty of an offence and liable on summary conviction to a fine not exceeding £1,500 or imprisonment for a term not exceeding 12 months or both. PART 8 Trial of Offences Summary trial of indictable offences. 53.—

(1)The District Court may try summarily a person charged with an indictable offence under this Act if— (

1. a)the Court is of opinion that the facts proved or alleged constitute a minor offence fit to be tried summarily, (
2. b)the accused, on being informed by the Court of his or her right to be tried with a jury, does not object to being tried summarily, and (
3. c)the Director of Public Prosecutions consents to the accused being tried summarily for the offence.

(2)On conviction by the District Court for an indictable offence tried summarily under subsection

(1)the accused shall be liable to a fine not exceeding £1,500 or imprisonment for a term not exceeding 12 months or both such fine and imprisonment. Trial procedure. 54.—

(1)In any proceedings for an offence or attempted offence under any of sections 6 and 7 and sections 9 to 11 it shall not be necessary to prove an intention dishonestly to cause a loss to, or make a gain at the expense of, a particular person, and it shall be sufficient to prove that the accused did the act charged dishonestly with the intention of causing such a loss or making such a gain.

(2)Any number of persons may be charged in one indictment, with reference to the same theft, with having at different times or at the same time handled or possessed all or any of the stolen property, and the persons so charged may be tried together.

(3)Any person who— (

1. a)is a member of a partnership or is one of two or more beneficial owners of any property, and (
2. b)steals any property of or belonging to the partnership or such beneficial owners, is liable to be dealt with, tried and punished as if he or she had not been or was not a member of the partnership or one of such beneficial owners.

(4)If on the trial of a person for stealing any property it appears that the property alleged to have been stolen at one time was taken at different times, the separate takings may, unless the trial judge directs otherwise, be tried together, to a number not exceeding 3, provided that not more than 6 months elapsed between the first and the last of the takings.

(5)Charges of stealing, handling or possessing any property or any part thereof may be included in separate counts of the same indictment and such counts may be tried together.

(6)Any person or persons charged in separate counts of the same indictment with stealing any property or any part thereof may be severally found guilty of stealing, handling or possessing the property or any part thereof.

(7)On the trial of two or more persons indicted for jointly handling or possessing any stolen property the court or jury, as the case may be, may find any of the accused guilty if satisfied that he or she handled or possessed all or any part of such property, whether or not he or she did so jointly with the other accused or any of them. Alternative verdicts. 55.—

(1)If, on the trial of a person for theft or for unlawfully obtaining property otherwise, it is proved that the person handled or possessed the property in such circumstances as to constitute an offence under section 17 or 18, he or she may be convicted of that offence.

(2)If, on the trial of a person for an offence under section 17 or 18 of handling or possessing stolen or otherwise unlawfully obtained property, it is proved that the person stole or otherwise unlawfully obtained the property, he or she may be convicted of the theft of the property or of the offence consisting of unlawfully obtaining the property. Orders for restitution. 56.—

(1)Where property has been stolen and either— (

1. a)a person is convicted of an offence with reference to the theft (whether or not the stealing is the essential ingredient of the offence), or (
2. b)a person is convicted of any other offence but the first-mentioned offence is taken into consideration in determining his or her sentence, the court by or before which the person is convicted may on the conviction (whether or not the passing of sentence is in other respects deferred)— (
3. i)order anyone having possession or control of the property to restore it to any person entitled to recover it from the convicted person, (
4. ii)on the application of a person entitled to recover from the convicted person any other property directly or indirectly representing the first-mentioned property (as being the proceeds of any disposal or realisation of the whole or part of it or of property so representing it), order that other property to be delivered or transferred to the applicant, or (iii) order that a sum not exceeding the value of the first-mentioned property shall be paid, out of any money of the convicted person which was taken out of his or her possession when arrested, to any person who, if that property were in the possession of the convicted person, would be entitled to recover it from him or her.

(2)Where the court has power on a person's conviction to make an order against him or her under both paragraph (ii) and paragraph (iii) of subsection

(1)with reference to the stealing of the same property, the court may make orders under both paragraphs, if the person in whose favour the orders are made does not thereby recover more than the value of that property.

(3)Where— (a) the court makes an order under subsection

(1)(

1. i)for the restoration of any property, and (
2. b)it appears to the court that the convicted person has sold the property to a person acting in good faith or has borrowed money on the security of it from a person so acting, then, on the application of the purchaser or lender the court may order that there shall be paid to the applicant, out of any money of the convicted person which was taken out of his or her possession when arrested, a sum not exceeding the amount paid for the purchase by the applicant or, as the case may be, the amount owed to the applicant in respect of the loan.

(4)(

1. a)The court shall not exercise the powers conferred by this section unless in its opinion the relevant facts sufficiently appear from evidence given at the trial or the available documents, together with admissions made by or on behalf of any person in connection with any proposed exercise of the powers. (
2. b)In paragraph (
3. a)“available documents” means— (
4. i)any written statements or admissions which were made for use, and would have been admissible in evidence, at the trial, (
5. ii)any depositions taken in any proceedings before the trial, and (iii) any written statements or admissions used as evidence at the trial or in any such proceedings.

(5)The provisions of section 20 in relation to property which has been stolen shall have effect also in relation to the property referred to in this section.

(6)This section is without prejudice to the Police (Property) Act, 1897 (disposal of property in the possession of the Garda Síochána). Provision of information to juries. 57.—

(1)In a trial on indictment of an offence under this Act, the trial judge may order that copies of any or all of the following documents shall be given to the jury in any form that the judge considers appropriate: (

1. a)any document admitted in evidence at the trial, (
2. b)the transcript of the opening speeches of counsel, (
3. c)any charts, diagrams, graphics, schedules or agreed summaries of evidence produced at the trial, (
4. d)the transcript of the whole or any part of the evidence given at the trial, (
5. e)the transcript of the closing speeches of counsel, (
6. f)the transcript of the trial judge's charge to the jury, (
7. g)any other document that in the opinion of the trial judge would be of assistance to the jury in its deliberations including, where appropriate, an affidavit by an accountant summarising, in a form which is likely to be comprehended by the jury, any transactions by the accused or other persons which are relevant to the offence.

(2)If the prosecutor proposes to apply to the trial judge for an order that a document mentioned in subsection

(1)(g) shall be given to the jury, the prosecutor shall give a copy of the document to the accused in advance of the trial and, on the hearing of the application, the trial judge shall take into account any representations made by or on behalf of the accused in relation to it.

(3)Where the trial judge has made an order that an affidavit mentioned in subsection

(1)(

1. g)shall be given to the jury, the accountant concerned— (
2. a)shall be summoned by the prosecutor to attend at the trial as an expert witness, and (
3. b)may be required by the trial judge, in an appropriate case, to give evidence in regard to any relevant accounting procedures or principles. PART 9 Miscellaneous Liability for offences by bodies corporate and unincorporated. 58.—

(1)Where— (

1. a)an offence under this Act has been committed by a body corporate, and (
2. b)the offence is proved to have been committed with the consent or connivance of, or to have been attributable to any neglect on the part of, a person who was either— (
3. i)a director, manager, secretary or other officer of the body corporate, or (
4. ii)a person purporting to act in any such capacity, that person, as well as the body corporate, is guilty of an offence and liable to be proceeded against and punished as if he or she were guilty of the first-mentioned offence.

(2)Where the affairs of a body corporate are managed by its members, subsection

(1)shall apply in relation to the acts and defaults of a member in connection with the member's functions of management as if he or she were a director or manager of the body corporate.

(3)The foregoing provisions shall apply, with the necessary modifications, in relation to offences under this Act committed by an unincorporated body. Reporting of offences. 59.—

(1)In this section— “firm” means a partnership, a corporate or unincorporated body or a self-employed individual; “relevant person” means a person— (

1. a)who audits the accounts of a firm, or (
2. b)who otherwise with a view to reward assists or advises a firm in the preparation or delivery of any information, or of any declaration, return, account or other document, which the person knows will be, or is likely to be, used for the purpose of keeping or auditing the accounts of the firm, but does not include an employee of a firm who— (
3. i)in that capacity so assists or advises the firm, and (
4. ii)whose income from so doing consists solely of emoluments chargeable to income tax under Schedule E, as defined in section 19 of the Taxes Consolidation Act, 1997 .

(2)Where the accounts of a firm, or as the case may be any information or document mentioned in subsection

(1)(b), indicate that— (a) an offence under this Act (other than sections 8, 12 to 15, 49

(1)and 52

(8)) may have been committed by the firm concerned, or (b) such an offence may have been committed in relation to its affairs by a partner in the firm or, in the case of a corporate or unincorporated body, by a director, manager, secretary or other employee thereof, or by the self-employed individual concerned, the relevant person shall, notwithstanding any professional obligations of privilege or confidentiality, report that fact to a member of the Garda Síochána.

(3)A disclosure in a report made in good faith by a relevant person to a member of the Garda Síochána under subsection

(2)shall not be treated as a breach of any restriction imposed by statute or otherwise or involve the person in liability of any kind.

(4)A person who fails, without reasonable excuse, to comply with the duty imposed by subsection

(2)is guilty of an offence and is liable on summary conviction to a fine not exceeding £1,500 or imprisonment for a term not exceeding 12 months or both. Evidence in proceedings. 60.—

(1)For the purposes of any provision of this Act relating to specified conduct outside the State— (

1. a)a document purporting to be signed by a lawyer practising in the state or a territorial unit within it where the conduct is alleged to have occurred and stating that the conduct is an offence under the law of that state or territorial unit, and (
2. b)a document purporting to be a translation of a document mentioned in paragraph (
3. a)and to be certified as correct by a person appearing to be competent to so certify, shall be admissible in any proceedings, without further proof, as evidence of the matters mentioned in those documents, unless the contrary is shown.

(2)For the purposes of section 45 a document purporting to be signed by an officer of the Department of Foreign Affairs and stating that a passport was issued by the Department to a specified person on a specified date and that, to the best of the officer's knowledge and belief, the person has not ceased to be an Irish citizen shall be admissible in any proceedings, without further proof, as evidence that the person was an Irish citizen on the date on which the offence under that section with which the person is charged was committed, unless the contrary is shown. Jurisdiction of District Court in certain proceedings. 61.—For the purposes of the exercise of jurisdiction by a judge of the District Court in proceedings for an offence under this Act committed on a vessel or hovercraft or on an installation in the territorial seas or in a designated area (within the meaning of the Continental Shelf Act, 1968 ) the offence may be treated as having been committed in any place in the State. Amendment of section 9 of Married Women's Status Act, 1957. 62.— Section 9 of the Married Women's Status Act, 1957 , is hereby amended by the substitution for subsection

(3)of the following subsection: “

(3)No criminal proceedings referred to in subsection

(1)or

(2)shall be taken by a spouse against the other spouse except by or with the consent of the Director of Public Prosecutions.”. Amendment of Defence Act, 1954. 63.—The Defence Act, 1954 , is hereby amended by the substitution for section 156 (as substituted by the Larceny Act, 1990 ) of the following section: “156.—

(1)Every person subject to military law who— (

1. a)steals or otherwise unlawfully obtains any property belonging to a person subject to military law or any public service property or service property, or (
2. b)handles or possesses (within the meaning of section 17 or 18 of the Criminal Justice (Theft and Fraud Offences) Act, 2001) any such property, is guilty of an offence against military law and shall, on conviction by court-martial, be liable to suffer imprisonment for any term not exceeding two years or any less punishment awardable by a court martial.

(2)The said sections 17 and 18 shall apply to the offences of handling and possessing under subsection

(1)(b) of this section as they apply to the offences of handling and possessing stolen or otherwise unlawfully obtained property.”. Amendment of Bail Act, 1997. 64.—The Schedule to the Bail Act, 1997 , is hereby amended by the substitution, for the matter contained in paragraph 17, of “Any offence under the Criminal Justice (Theft and Fraud Offences) Act, 2001.” and by the deletion of the section headed “Forgery etc. offences.”. Effect of Act and transitional provisions. 65.—

(1)This Act, save as otherwise provided by it, shall, as regards offences under any of its provisions, have effect only in relation to offences wholly or partly committed on or after the commencement of any such provision.

(2)No repeal or amendment by this Act of any enactment relating to procedure or evidence or to the jurisdiction or powers of any court or to the effect of a conviction shall affect the operation of the enactment in relation to offences committed before the commencement of this Act or to proceedings for any such offence.

(3)If— (

1. a)a person is charged in the alternative with having committed an offence under a statute or rule of law in force immediately before the commencement of this Act and an offence under this Act, and (
2. b)it is proved that the person did acts which would constitute either of the offences charged, but it is not proved whether those acts were done before or after such commencement, the person may be convicted of the first-mentioned offence but shall not be liable to a penalty greater than the lesser of the maximum penalties provided for the two offences with which the person was charged.

(4)Except as regards offences committed before the commencement of this Act and except where the context otherwise requires— (

1. a)references in any enactment passed before this Act to an offence abolished by this Act shall, subject to any express amendment or repeal made by this Act, have effect as references to the corresponding offence under this Act, and (
2. b)without prejudice to paragraph (a), references, however expressed, in any enactment, whenever passed, to theft or stealing (including references to stolen goods) or related offences, and references to robbery, burglary, aggravated burglary, receiving or handling stolen property, forgery or counterfeiting shall be construed in accordance with the provisions of this Act, and any such enactment shall have effect accordingly, with any necessary modifications.

(5)(a) The repeal by section 3

(1)of sections 23 (robbery), 23A (burglary) and 23B (aggravated burglary) of the Larceny Act, 1916 , shall not affect the operation of those sections for the purposes of section 2 of, and paragraph 9 of the Schedule to, the Criminal Law (Jurisdiction) Act, 1976 , and accordingly that section and that paragraph shall have effect as if section 3

(1)had not been enacted. (

1. b)References in paragraph (
2. a)to sections 23, 23A and 23B of the Larceny Act, 1916 , are to those sections as substituted, or as the case may be inserted, by sections 5 to 7 of the Criminal Law (Jurisdiction) Act, 1976 .

(6)On the commencement of this subsection— (a) subsection

(5)shall cease to have effect, (

1. b)sections 5 to 7 of the Criminal Law (Jurisdiction) Act, 1976 , shall be repealed, and (
2. c)the following paragraph shall be substituted for paragraph 9 of the Schedule to the Criminal Law (Jurisdiction) Act, 1976 : “Robbery and burglary 9. Any offence under the following provisions of the Criminal Justice (Theft and Fraud Offences) Act, 2001: (
3. a)section 13 (aggravated burglary); (
4. b)section 14 (robbery).”. SCHEDULE 1 Section 3 . Enactments Repealed Session & Chapter or Number & Year Short Title Extent of repeal

(3)24 & 25 Vict., c. 96 Larceny Act, 1861 The whole Act, except sections 12 to 16 and 24 and 25 24 & 25 Vict., c. 98 Forgery Act, 1861 The whole Act 24 & 25 Vict., c. 99 Coinage Offences Act, 1861 The whole Act 24 & 25 Vict., c. 50 Summary Jurisdiction (Ireland) Act, 1862 Sections 4 to 8 35 & 36 Vict., c. 57 Debtors (Ireland) Act, 1872 Section 13 38 & 39 Vict., c. 24 Falsification of Accounts Act, 1875 The whole Act 56 & 57 Vict., c. 71 Sale of Goods Act, 1893 Section 24 3 & 4 Geo. 5, c. 27 Forgery Act, 1913 The whole Act 6 & 7 Geo. 5, c. 50 Larceny Act, 1916 The whole Act No. 2 of 1951 Criminal Justice Act, 1951 Sections 10 and 13 and ref. nos. 8, 11, 14, 15 and 20 of First Schedule No. 2 of 1956 Gaming and Lotteries Act, 1956 Section 11 No. 1 of 1963 Official Secrets Act, 1963 Sections 7 and 8 No. 22 of 1984 Criminal Justice Act, 1984 Section 16 No. 9 of 1990 Larceny Act, 1990 The whole Act SCHEDULE 2 Section 41 . Text in the English language of the Convention drawn up on the basis of Article K.3 of the Treaty on European Union, on the protection of the European Communities' financial interests done at Brussels ON 26 July 1995 CONVENTION Drawn up on the basis of Article K.3 of the Treaty on European Union, on the protection of the European Communities' financial interests THE HIGH CONTRACTING PARTIES to this Convention, Member States of the European Union, REFERRING to the Act of the Council of the European Union of 26 July 1995; DESIRING to ensure that their criminal laws contribute effectively to the protection of the financial interests of the European Communities; NOTING that fraud affecting Community revenue and expenditure in many cases is not confined to a single country and is often committed by organized criminal networks; CONVINCED that protection of the European Communities' financial interests calls for the criminal prosecution of fraudulent conduct injuring those interests and requires, for that purpose, the adoption of a common definition; CONVINCED of the need to make such conduct punishable with effective, proportionate and dissuasive criminal penalties, without prejudice to the possibility of applying other penalties in appropriate cases, and of the need, at least in serious cases, to make such conduct punishable with deprivation of liberty which can give rise to extradition; RECOGNIZING that businesses play an important role in the areas financed by the European Communities and that those with decision-making powers in business should not escape criminal responsibility in appropriate circumstances; DETERMINED to combat together fraud affecting the European Communities' financial interests by undertaking obligations concerning jurisdiction, extradition, and mutual cooperation, HAVE AGREED ON THE FOLLOWING PROVISIONS: Article 1 General provisions 1. For the purposes of this Convention, fraud affecting the European Communities' financial interests shall consist of: (a) in respect of expenditure, any intentional act or omission relating to: — the use or presentation of false, incorrect or incomplete statements or documents, which has as its effect the misappropriation or wrongful retention of funds from the general budget of the European Communities or budgets managed by, or on behalf of, the European Communities, — non-disclosure of information in violation of a specific obligation, with the same effect, — the misapplication of such funds for purpose other than those for which they were originally granted; (b) in respect of revenue, any intentional act or omission relating to: — the use or presentation of false, incorrect or incomplete statements or documents, which has as its effect the illegal diminution of the resources of the general budget of the European Communities or budgets managed by, or on behalf of, the European Communities, — non-disclosure of information in violation of a specific obligation, with the same effect, — misapplication of a legally obtained benefit, with the same effect. 2. Subject to Article 2

(2), each Member State shall take the necessary and appropriate measures to transpose paragraph 1 into their national criminal law in such a way that the conduct referred to therein constitutes criminal offences. 3. Subject to Article 2

(2), each Member State shall also take the necessary measures to ensure that the intentional preparation or supply of false, incorrect or incomplete statements or documents having the effect described in paragraph 1 constitutes a criminal offence if it is not already punishable as a principal offence or as participation in, instigation of, or attempt to commit, fraud as defined in paragraph

2. The intentional nature of an act or omission as referred to in paragraphs 1 and 3 may be inferred from objective, factual circumstances. Article 2 Penalties
3. Each Member State shall take the necessary measures to ensure that the conduct referred to in Article 1, and participating in, instigating, or attempting the conduct referred to in Article 1

(1), are punishable by effective, proportionate and dissuasive criminal penalties, including, at least in cases of serious fraud, penalties involving deprivation of liberty which can give rise to extradition, it being understood that serious fraud shall be considered to be fraud involving a minimum amount to be set in each Member State. This minimum amount may not be set at a sum exceeding ECU 50

2. However in cases of minor fraud involving a total amount of less than ECU 4 000 and not involving particularly serious circumstances under its laws, a Member State may provide for penalties of a different type from those laid down in paragraph
4. The Council of the European Union, acting unanimously, may alter the amount referred to in paragraph
5. Article 3 Criminal liability of heads of businesses Each Member State shall take the necessary measures to allow heads of businesses or any persons having power to take decisions or exercise control within a business to be declared criminally liable in accordance with the principles defined by its national law in cases of fraud affecting the European Community's financial interests, as referred to in Article 1, by a person under their authority acting on behalf of the business. Article 4 Jurisdiction
6. Each Member State shall take the necessary measures to establish its jurisdiction over the offences it has established in accordance with Article 1 and 2

(1)when: — fraud, participation in fraud or attempted fraud affecting the European Communities' financial interests is committed in whole or in part within its territory, including fraud for which the benefit was obtained in that territory, — a person within its territory knowingly assists or induces the commission of such fraud within the territory of any other State, — the offender is a national of the Member State concerned, provided that the law of that Member State may require the conduct to be punishable also in the country where it occurred. 2. Each Member State may declare, when giving the notification referred to in Article 11

(2), that it will not apply the rule laid down in the third indent of paragraph 1 of this Article. Article 5 Extradition and prosecution 1. Any Member State which, under its law, does not extradite its own nationals shall take the necessary measures to establish its jurisdiction over the offences it has established in accordance with Articles 1 and 2

(1), when committed by its own nationals outside its territory. 2. Each Member State shall, when one of its nationals is alleged to have committed in another Member State a criminal offence involving the conduct described in Articles 1 and 2

(1), and it does not extradite that person to that other Member State solely on the ground of his or her nationality, submit the case to its competent authorities for the purpose of prosecution if appropriate. In order to enable prosecution to take place, the files, information and exhibits relating to the offence shall be transmitted in accordance with the procedures laid down in Article 6 of the European Convention on Extradition. The requesting Member State shall be informed of the prosecution initiated and of its outcome. 3. A Member State may not refuse extradition in the event of fraud affecting the European Communities' financial interests for the sole reason that it concerns a tax or customs duty offence. 4. For the purposes of this Article, a Member State's own nationals shall be construed in accordance with any declaration made by it under Article 6

(1)(

1. b)of the European Convention on Extradition and with paragraph 1 (
2. c)of the Article. Article 6 Cooperation 1. If a fraud as defined in Article 1 constitutes a criminal offence and concerns at least two Member States, those States shall cooperate effectively in the investigation, the prosecution and in carrying out the punishment imposed by means, for example, of mutual legal assistance, extradition, transfer of proceedings or enforcement of sentences passed in another Member State. 2. Where more than one Member State has jurisdiction and has the possibility of viable prosecution of an offence based on the same facts, the Member States involved shall cooperate in deciding which shall prosecute the offender or offenders with a view to centralizing the prosecution in a single Member State where possible. Article 7 Ne bis in idem 1. Member States shall apply in their national criminal laws the ‘ne bis in idem’ rule, under which a person whose trial has been finally disposed of in a Member State may not be prosecuted in another Member State in respect of the same facts, provided that if a penalty was imposed, it has been enforced, is actually in the process of being enforced or can no longer be enforced under the laws of the sentencing State. 2. A Member State may, when giving the notification referred to in Article 11

(2), declare that it shall not be bound by paragraph 1 of this Article in one or more of the following cases: (

1. a)if the facts which were the subject of the judgement rendered abroad took place on its own territory either in whole or in part; in the latter case this exception shall not apply if those facts took place partly on the territory of the Member State where the judgement was rendered; (
2. b)if the facts which were the subject of the judgment rendered abroad constitute an offence directed against the security or other equally essential interests of that Member State; (
3. c)if the facts which were the subject of the judgment rendered abroad were committed by an official of the Member State contrary to the duties of his office. 3. The exceptions which may be the subject of a declaration under paragraph 2 shall not apply if the Member State concerned in respect of the same facts requested the other Member State to bring the prosecution or granted extradition of the person concerned. 4. Relevant bilateral or multilateral agreements concluded between Member States and relevant declarations shall remain unaffected by this Article. Article 8 Court of Justice 1. Any dispute between Member States on the interpretation or application of this Convention must in an initial stage be examined by the Council in accordance with the procedure set out in Title VI of the Treaty on European Union with a view to reaching a solution. If no solution is found within six months, the matter may be referred to the Court of Justice of the European Communities by a party to the dispute. 2. Any dispute between one or more Member States and the Commission of the European Communities concerning the application of Article 1 or 10 of this Convention which it has proved impossible to settle through negotiation may be submitted to the Court of Justice. Article 9 Internal provisions No provision in this Convention shall prevent Member States from adopting internal legal provisions which go beyond the obligations deriving from this Convention. Article 10 Transmission 1. Member States shall transmit to the Commission of the European Communities the text of the provisions transposing into their domestic law the obligations imposed on them under the provisions of this Convention. 2. For the purposes of implementing this Convention, the High Contracting Parties shall determine, within the Council of the European Union, the information to be communicated or exchanged between the Member States or between the Member States and the Commission, and also the arrangements for doing so. Article 11 Entry into force 1. This Convention shall be subject to adoption by the Member States in accordance with their respective constitutional requirements. 2. Member States shall notify the Secretary-General of the Council of the European Union of the completion of their constitutional requirements for adopting this Convention. 3. This Convention shall enter into force 90 days after the notification, referred to in paragraph 2, by the last Member State to fulfil that formality. Article 12 Accession 1. This Convention shall be open to accession by any State that becomes a member of the European Union. 2. The text of this Convention in the language of the acceding State, drawn up by the Council of the European Union, shall be authentic. 3. Instruments of accession shall be deposited with the depositary. 4. This Convention shall enter into force with respect to any State that accedes to it 90 days after the deposit of its instrument of accession or on the date of entry into force of the Convention if it has not already entered into force at the time of expiry of the said period 90 days. Article 13 Depositary 1. The Secretary-General of the Council of the European Union shall act as depositary of this Convention. 2. The depositary shall publish in the Official Journal of the European Communities information on the progress of adoptions and accessions, declarations and reservations, and also any other notification concerning this Convention. SCHEDULE 3 Section 41 . Text in the Irish language of the Convention drawn up on the basis of Article K.3 of the Treaty on European Union, on the protection of the European Communities' financial interests done at Brussels on 26 July 1995 COINBHINSIÚN arna dhréachtú ar bhonn Airteagal K.3 den Chonradh ar an Aontas Eorpach maidir le leasanna airgeadais na gComhphobal Eorpach a chosaint TÁ NA hARDPHÁIRTITHE CONARTHACHA sa Choinbhinsiún seo, Ballstáit den Aontas Eorpach, AG TAGAIRT DÓIBH do Ghníomh ó Chomhairle an Aontais Eorpaigh an 29 Meitheamh 1995; ÓS MIAN LEO a áirithiú go gcuidíonn a ndlíthe coiriúla go héifeachtach le l