Notice of the making of this Statutory Instrument was published in |
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"Iris Oifigiúil" of 10th September, 2010. |
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I, BRENDAN SMITH, Minister for Agriculture, Fisheries and Food in exercise of the powers conferred on me by section 3 of the section 858 of the section 858 of the Taxes Consolidation Act 1997 . |
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(8) Nothing in section 17 of the Industrial and Provident Societies Act 1893 (56 & 57 Vict. c39) prevents an authorised officer from exercising a power conferred on him or her by these Regulations. |
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6. (1) If a judge of the District Court is satisfied by information on oath of an authorised officer that there are reasonable grounds for suspecting- |
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(a) an offence is being or has been committed under these Regulations or the Council Regulation, or |
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(b) evidence of an offence or contravention or intended contravention to which subparagraph (a) relates may be, is or has been on a premises, |
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the judge may issue a search warrant. |
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(2) A search warrant under this Regulation shall be expressed and operate to authorise a named authorised officer, accompanied by such authorised officers or other persons as the named authorised officer thinks necessary, at any time, within one month from the date of issue of the warrant, on production if so requested of the warrant, to enter (if necessary by use of reasonable force) the premises, vehicle, vessel or aircraft named in the warrant. |
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(3) If a premises is entered under a warrant issued under this Regulation, an authorised officer so entering may exercise all or any of the powers conferred on an authorised officer under these Regulations. |
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7. (1) A person shall not forge or utter knowing it to be forged- |
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(a) a record or other document, |
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(b) a direction or requirement of an authorised officer under Regulation 5 if the direction or requirement is in documentary form. |
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(2) A person shall not alter with intent to defraud or deceive, or to utter knowing it to be so altered- |
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(a) a record or other document, |
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(b) a direction or requirement of an authorised officer under Regulation 5 where the requirement or direction is in documentary form. |
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(3) A person shall not have, without lawful authority (the proof of which lies on him or her), in his or her possession or under his or her control a forged or altered record or other document. |
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8. A person who- |
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(a) obstructs or impedes an authorised officer in the exercise of his or her powers under Regulation 5 or Regulation 6, |
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(b) fails, without reasonable cause, to comply with a requirement or direction of an authorised officer under Regulation 5 or Regulation 6, or |
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(c) in purporting to give information to an authorised officer for the performance of the officer's powers under Regulation 5 or Regulation 6- |
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(i) makes a statement that he or she knows to be false in a material particular or recklessly makes a statement which is false in a material particular, or |
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(ii) fails to disclose a material particular, |
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commits an offence. |
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9. (1) A person who contravenes- |
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(a) Article 4, which requires that commercial documents are kept for three years, |
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(b) Article 5(1), which requires that commercial documents and additional information be made available, |
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(c) Article 5(2), which requires that extracts or copies of commercial documents and additional information be supplied, or |
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(d) Article 5(3), which provides that a person be directed to maintain such records as may be required, |
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of the Council Regulation commits an offence. |
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(2) A person who contravenes Regulation 3(1), 7 or 8 of these Regulations commits an offence. |
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(3) A person found guilty of an offence under paragraphs (1) or (2) is liable on summary conviction to a fine not exceeding €5,000 or to a term of imprisonment not exceeding 6 months or to both. |
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(4) An offence under these Regulations may be prosecuted by the Minister. |
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(5) If an offence under these Regulations is committed by a body corporate and is proven to have been so committed with the consent, connivance or approval of or to have been attributable to the wilful neglect on the part of any person, being a director, manager, secretary or other officer of the body corporate or a person who was purported to act in any such capacity, that person, as well as the body corporate, commits an offence and is liable to be proceeded against and punished as if he or she was guilty of the offence. |
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(6) If the affairs of a body corporate are managed by its members, paragraph (5) applies in relation to the acts and defaults of a member in connection with the functions of management as if the member were a director or manager of the body corporate. |
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10. (1) The European Communities (Common Agricultural Policy) (Scrutiny of Transactions) Regulations 1994 ( S.I. No. 274 of 1994 ) and the European Communities (Common Agriculture Policy)(Scrutiny of Transactions) (Amendment) Regulations 1995 ( S.I. No. 218 of 1995 ) are revoked. |
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(2) An officer appointed under Regulation 9 of the European Communities (Common Agricultural Policy) (Scrutiny of Transactions) Regulations 1994 shall continue to be an authorised officer as though appointed under Regulation 4 of these Regulations. |
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(3) Any document or other thing created for the purposes of Article 11 of the Council Regulation are deemed to be property of the Minister. |
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GIVEN under my Official Seal, |
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3 September 2010. |
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BRENDAN SMITH, |
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Minister for Agriculture, Fisheries and Food. |
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EXPLANATORY NOTE. |
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(This note is not part of the Instrument and does not purport to be a legal interpretation) |
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These Regulations deal with the scrutiny of transactions forming part of the system of financing by the European Agricultural Guarantee Fund as required by Council Regulation (EEC) No. 485/2008. They provide authorised officers with the powers to examine the commercial documents of undertakings receiving from or making payment to the Fund so as to ensure the effective protection of the financial interests of the Community. |
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