Number 31 of 1996 CRIMINAL ASSETS BUREAU ACT 1996 REVISED Updated to 30 June 2016 This Revised Act is an administrative consolidation of the Criminal Assets Bureau Act 1996. It is prepared by the Law Reform Commission in accordance with its function under the Law Reform Commission Act 1975 (3/1975) to keep the law under review and to undertake revision and consolidation of statute law. All Acts up to and including Criminal Justice (Spent Convictions and Certain Disclosures) Act 2016 (4/2016), enacted 11 February 2016, and all statutory instruments up to and including European Union (Restrictive Measures concerning Libya) (No. 2) Regulations 2016 (S.I. No. 342 of 2016), made 30 June 2016, were considered in the preparation of this Revised Act. Disclaimer: While every care has been taken in the preparation of this Revised Act, the Law Reform Commission can assume no responsibility for and give no guarantees, undertakings or warranties concerning the accuracy, completeness or up to date nature of the information provided and does not accept any liability whatsoever arising from any errors or omissions. Please notify any errors, omissions and comments by email to [email protected]. Number 31 of 1996 CRIMINAL ASSETS BUREAU ACT 1996 REVISED Updated to 30 June 2016 Introduction This Revised Act presents the text of the Act as it has been amended since enactment, and preserves the format in which it was passed. Related legislation Criminal Assets Bureau Acts 1996 and 2005: this Act is one of a group of Acts included in this collective citation to be construed together as one (Proceeds of Crime Act 2005, s. 1(3)). The Acts in the group are: • Criminal Assets Bureau Act 1996 (31/1996) • Proceeds of Crime Act 2005 (1/2005), Part 3 Annotations This Revised Act is annotated and includes textual and non-textual amendments, statutory instruments made pursuant to the Act and previous affecting provisions. An explanation of how to read annotations is available at www.lawreform.ie/annotations. Material not updated in this revision Where other legislation is amended by this Act, those amendments may have been superseded by other amendments in other legislation, or the amended legislation may have been repealed or revoked. This information is not represented in this revision but will be reflected in a revision of the amended legislation if one is available. Where legislation or a fragment of legislation is referred to in annotations, changes to this legislation or fragment may not be reflected in this revision but will be reflected in a revision of the legislation referred to if one is available. A list of legislative changes to any Act, and to statutory instruments from 1999, may be found linked from the page of the Act or statutory instrument at www.irishstatutebook.ie. Acts which affect or previously affected this revision i • Value-Added Tax Consolidation Act 2010 (31/2010) • Civil Partnership and Certain Rights and Obligations of Cohabitants Act 2010 (24/2010) • Criminal Justice (Mutual Assistance) Act 2008 (7/2008) • Criminal Justice Act 2007 (29/2007) • Criminal Justice Act 2006 (26/2006) • Proceeds of Crime (Amendment) Act 2005 (1/2005) • Stamp Duties Consolidation Act 1999 (31/1999) • Taxes Consolidation Act 1997 (39/1997) All Acts up to and including Criminal Justice (Spent Convictions and Certain Disclo- sures) Act 2016 (4/2016), enacted 11 February 2016, were considered in the preparation of this revision. Statutory instruments which affect or previously affected this revision • Finance (Transfer of Departmental Administration and Ministerial Functions) Order 2011 (S.I. No. 418 of 2011) • Rules of the Superior Courts (Proceeds of Crime and Financing of Terrorism) 2006 (S.I. No. 242 of 2006) • Criminal Assets Bureau Act 1996 (Establishment Day) Order 1996 (S.I. No. 310 of 1996) All statutory instruments up to and including European Union (Restrictive Measures concerning Libya) (No. 2) Regulations 2016 (S.I. No. 342 of 2016), made 30 June 2016, were considered in the preparation of this revision. ii Number 31 of 1996 CRIMINAL ASSETS BUREAU ACT 1996 REVISED Updated to 30 June 2016 ARRANGEMENT OF SECTIONS Section 1. Interpretation. 2. Establishment day. 3. Establishment of Bureau. 4. Objectives of Bureau. 5. Functions of Bureau. 6. Conferral of additional functions on Bureau. 7. Chief Bureau Officer. 8. Bureau officers. 9. Staff of Bureau. 10. Anonymity. 11. Identification. 12. Obstruction. 13. Intimidation. 14. Search warrants. 14A. Order to make material available. 14B. Disclosure prejudicial to making available of material under section 14A. 14C. Property held in trust. 15. Assault. 16. Arrest. 17. Prosecution of offences under section 13 or 15. 18. Special leave and compensation, etc. 19. Advances by Minister to Bureau and audit of accounts of Bureau by Comptroller and Auditor General. 20. Accounting for tax. 21. Reports and information to Minister. 1 [No. 31.] Criminal Assets Bureau Act [1996.] 1996 Section 22. Expenses. 23. Amendment of section 19A (anonymity) of Finance Act, 1983. 24. Amendment of certain taxation provisions. 25. Amendment of section 5 (enquiries or action by inspector or other officer) of the Waiver of Certain Tax, Interest and Penalties Act, 1993. 26. Short title. 2 Number 31 of 1996 CRIMINAL ASSETS BUREAU ACT 1996 REVISED Updated to 30 June 2016 AN ACT TO MAKE PROVISION FOR THE ESTABLISHMENT OF A BODY TO BE KNOWN AS THE CRIMINAL ASSETS BUREAU AND TO DEFINE ITS FUNCTIONS AND TO AMEND THE FINANCE ACT, 1983, AND THE WAIVER OF CERTAIN TAX, INTEREST AND PENALTIES ACT, 1993, AND TO PROVIDE FOR RELATED MATTERS. [11th October, 1996] BE IT ENACTED BY THE OIREACHTAS AS FOLLOWS: Interpretation. 1.—(1) In this Act— “the Bureau” means the Criminal Assets Bureau established by section 3; “the bureau legal officer” means the legal officer of the Bureau; “bureau officer” means a person appointed as a bureau officer under section 8; “the Chief Bureau Officer” means the chief officer of the Bureau; “the Commissioner” means the Commissioner of the Garda Síochána; F1[‘criminal conduct’ means any conduct which— (a) constitutes an offence or more than one offence, or (b) where the conduct occurs outside the State, constitutes an offence under the law of the state or territory concerned and would constitute an offence or more than one offence if it occurred within the State;] “the establishment day” means the day appointed by the Minister under section 2; “Garda functions” means any power or duty conferred on any member of the Garda Síochána by or under any enactment (including an enactment passed after the passing of this Act) or the common law; “member of the family”, in relation to an individual who is a bureau officer or a member of the staff of the Bureau, means the spouse, parent, grandparent, step- parent, child (including a step-child or an adopted child), grandchild, brother, sister, half-brother, half-sister, uncle, aunt, nephew or niece of the individual or of the individual's spouse, or any person who is cohabiting or residing with the individual; “the Minister” means the Minister for Justice; F1[‘place’ includes a dwelling;] 3 S. 1 [No. 31.] Criminal Assets Bureau Act [1996.] 1996 “proceedings” includes any hearing before the Appeal Commissioners (within the meaning of the Revenue Acts) or before an appeals officer or the Social Welfare Tribunal under the Social Welfare Acts or a hearing before any committee of the Houses of the Oireachtas; “Revenue Acts” means— (a) the Customs Acts, (b) the statutes relating to the duties of excise and to the management of those duties, (c) the Tax Acts, (d) the Capital Gains Tax Acts, (e) the F2[Value-Added Tax Consolidation Act 2010], (f) the Capital Acquisitions Tax Act, 1976, (g) the statutes relating to stamp duty and to the management of that duty, (h) Part VI of the Finance Act, 1983, (i) Chapter IV of Part II of the Finance Act, 1992, and any instruments made thereunder and any instruments made under any other enactment and relating to tax; “tax” means any tax, duty, levy or charge under the care and management of the Revenue Commissioners. (2) In this Act— (a) a reference to a section is a reference to a section of this Act unless it is indi- cated that reference to some other enactment is intended, (b) a reference to a subsection, paragraph or subparagraph is a reference to the subsection, paragraph or subparagraph of the provision in which the reference occurs unless it is indicated that reference to some other provision is intended, and (c) a reference to an enactment shall be construed as a reference to that enactment as amended or extended by any other enactment. Annotations Amendments: F1 Inserted (12.02.2005) by Proceeds of Crime (Amendment) Act 2005 (1/2005), s. 13, commenced on enactment. F2 Substituted (1.11.2010) by Value-Added Tax Consolidation Act 2010 (31/2010), s. 123(1) and sch. 7, commenced as per s. 125. Establishment 2.—The Minister may, after consultation with the Minister for Finance, by order day. appoint a day to be the establishment day for the purposes of this Act. 4 S. 2 [No. 31.] Criminal Assets Bureau Act [1996.] 1996 Annotations Modifications (not altering text): C1 Functions transferred and references to “Department of Finance” and “Minister for Finance” construed (29.07.2011) by Finance (Transfer of Departmental Administration and Ministerial Functions) Order 2011 (S.I. No. 418 of 2011), arts. 2, 3, 5 and sch. 1. part 2, in effect as per art. 1(2), subject to transitional provisions in arts. 6-9. 2. (1) The administration and business in connection with the performance of any functions transferred by this Order are transferred to the Department of Public Expenditure and Reform.