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Criminal Justice (Theft and Fraud Offences) Act 2001

Type Act

Publication 2001-12-19

Last updated 2023-11-01

State In force

Source Irish Statute Book

articles 69

Reform history JSON API

PART 1 Preliminary

1. Short title and commencement.

1.—(1) This Act may be cited as the Criminal Justice (Theft and Fraud Offences) Act, 2001.

(2) Subject to subsection (3), this Act shall come into operation on such day or days as may be appointed by order or orders made by the Minister, either generally or with reference to any particular purpose or provision, and different days may be so appointed for different purposes and different provisions of this Act.

(3) Parts 5 and 7 and sections 23, 53, 58 and 60(1) shall come into operation on the passing of this Act.

2. Interpretation (general).

2.—(1) In this Act—

“appropriates” has the meaning given to it by section 4(5);

“deception” has the meaning given to it by subsection (2);

“dishonestly” means without a claim of right made in good faith;

“document” includes—

(a) a map, plan, graph, drawing, photograph or record, or

(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 F1[the territorial sea or in a designated area (within the meaning of the Maritime Jurisdiction Act 2021)] 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” has the meaning given to it by section 4(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—

(a) creates or reinforces a false impression, including a false impression as to law, value or intention or other state of mind,

(b) prevents another person from acquiring information which would affect that person's judgement of a transaction, or

(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—

(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,

(b) “gain” includes a gain by keeping what one has, as well as a gain by getting what one has not, and

(4) For the purposes of this Act—

(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);

(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;

(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;

(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;

(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) (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.

(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.

(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.

3. 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.

4. 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—

(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

(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) (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.

(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.

(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—

(i) there is a deficiency in the property or a sum representing it, and

(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—

(a) that he or she had not acted dishonestly, or

(b) that the owner of the property concerned had consented or would have consented to its appropriation, or

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.

5. 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—

(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

(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

(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)—

(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

(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.

6. 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.

7. 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.

8. 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.

9. 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.

10. 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—

(a) destroys, defaces, conceals or falsifies any account or any document made or required for any accounting purpose,

(b) fails to make or complete any account or any such document, or

(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—

(a) makes or concurs in making therein an entry which is or may be misleading, false or deceptive in a material particular, or

(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.

11. 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) (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.

(b) Paragraph (a) shall apply in relation to—

(i) the making, acceptance, endorsement, alteration, cancellation or destruction in whole or in part of a valuable security, and

(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—

(a) creating, transferring, surrendering or releasing any right to, in or over property,

(b) authorising the payment of money or delivery of any property, or

(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.

12. Burglary.

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

(a) enters any building or part of a building as a trespasser and with intent to commit an arrestable offence, or

(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.

13. 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:

(a) a lethal firearm or other lethal weapon of any description from which any shot, bullet or other missile can be discharged,

(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,

(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:

(a) any article which has a blade or sharp point,

(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,

(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.

14. 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.

15. 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—

(a) theft or burglary,

(b) an offence under section 6 or 7,

F2[(aa) robbery,]

(c) an offence under section 17 (blackmail, extortion, demanding money with menaces) of the Criminal Justice (Public Order) Act, 1994, or

(d) an offence under section 112 (taking a vehicle without lawful authority) of the Road Traffic Act, 1961,

is guilty of an offence.

F3[(1A) 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 inparagraphs (a)to(d)ofsubsection (1)is guilty of an offence.]

F4[(2) It is a defence for a person charged with an offence undersubsection (1)to prove that at the time of the alleged offence the article concerned was not in his or her possession for a purpose specified in that subsection.

(2A) It is a defence for a person charged with an offence undersubsection (1A)to prove that the article concerned was not made or adapted for use in the course of or in connection with the commission of an offence referred to inparagraphs (a)to(d)ofsubsection (1).]

(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

16. 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.

17. 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—

(a) receives or arranges to receive it, or

(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—

(a) receives or arranges to receive property, or

(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.

18. 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.

19. Withholding information regarding stolen property.

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

(a) has reasonable grounds for believing that an offence consisting of stealing property or of handling stolen property has been committed,

(b) finds any person in possession of any property,

(c) has reasonable grounds for believing that the property referred to in paragraph (b) includes, or may include, property referred to in paragraph (a) or part of it, or the whole or any part of the proceeds of that property or part, and

(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 F5[€5,000] 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).

20. Scope of offences relating to stolen property.

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

(a) whether the stealing occurred before or after the commencement of this Act, and

(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)—

(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

(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.

21. 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)—

(a) converts, transfers or handles the property, or removes it from the State, with the intention of—

(i) concealing or disguising its true nature, source, location, disposition, movement or ownership or any rights with respect to it, or

(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,

(b) conceals or disguises its true nature, source, location, disposition, movement or ownership or any rights with respect to it, or

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

(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

(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—

(a) converts, transfers, handles or removes from the State any property which is or represents the proceeds of criminal conduct,

(b) conceals or disguises its true nature, source, location, disposition, movement or ownership or any rights with respect to it, or

in such circumstances that it is reasonable to conclude that the person—

(i) knew or believed that the property was or represented the proceeds of criminal conduct, or

(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) (a) In this section—

(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;

(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;

(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;

(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.

(b) For the purposes of this section a person handles property if he or she, without a claim of right made in good faith—

(i) receives it, or

(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 (i) or (ii).

(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

(ii) a document purporting to be a translation of a document mentioned in subparagraph (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—

(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

(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.”.

22. Amendment of section 56A of Criminal Justice Act, 1994.

22.—F6[…]

23. 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:

PART 4 Forgery

24. 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—

(a) disk, tape, sound track or other device on or in which information is recorded or stored by mechanical, electronic or other means,

(b) money order,

(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,

(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,

(f) licence or certificate issued by the Revenue Commissioners,

(g) cheque, including traveller's cheque, or bank draft,

(h) charge card, cheque card, credit card, debit card or any card combining two or more of the functions performed by such cards,

(i) share certificate,

(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,

(k) certificate relating to such an entry,

(l) a certificate of insurance,

(m) passport or document which can be used instead of a passport,

(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 F7[or self-employment] therein,

(o) registration certificate issued under Article 11(1)(e)(i) of the Aliens Order, 1946 (S.I. No. 395 of 1946) F8[or the Immigration Act 2004],

(p) F9[public services card],

(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—

(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

(b) in any stock, fund or debt of a body (whether corporate or unincorporated), wherever established.

25. 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.

26. 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.

27. 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.

28. 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.

29. 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—

(a) that it would be used in the making of a false instrument, and

(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.

30. Meaning of “false” and “making”.

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

(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,

(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,

(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,

(e) to have been altered in any respect by a person who did not in fact alter it in that respect,

(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,

(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

(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).

31. 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—

(a) will result, as respects that person—

(i) in temporary or permanent loss of property,

(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,

(b) will result in another person being given an opportunity—

(i) to earn remuneration or greater remuneration from him or her, or

(ii) to gain a financial advantage from him or her otherwise than by way of remuneration,

(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

32. Interpretation (Part 5).

32.—(1) In this Part—

F10["currency note" means a currency note lawfully issued or customarily used as money in the State or in any other state or a territorial unit within it and includes a currency note denominated in euro;]

F11["coin" (other than in relation to a coin referred to in the definition of ‘designated’ and a coin to whichsubsection (2)(aa)applies) means a coin lawfully issued or customarily used as money in the State or in any other state or a territorial unit within it and includes a coin denominated in euro or in cent;]

F11["counterfeiting instrument" includes any instrument, article, computer programme or data, and any other means specially designed or adapted for making a counterfeit of a currency note or coin;]

F11["currency authority" means an authority or body referred to inparagraph (a),(b)or(c)of the definition of ‘lawfully issued’;]

F11["currency instrument" includes any instrument, article, computer programme or data, and any other means specially designed or adapted for making a currency note or coin;]

F11["designated" means, in relation to a note or coin, designated for circulation as legal tender but not yet lawfully issued;]

F11["Directive 2014/62/EU" means Directive 2014/62/EU of the European Parliament and of the Council of 15 May 2014 on the protection of the euro and other currencies against counterfeiting by criminal law, and replacing Council Framework Decision 2000/383/JHA;]

“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.

F11["security feature" includes a hologram, watermark or other component of currency which serves to protect against counterfeiting;]

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

(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 F10[description,]

F11[(aa) if it is a note or coin which has been manufactured by use of legal facilities or materials in violation of the rights or the conditions under which a currency authority may issue currency notes or coins, or]

(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.

F12[(2A) A reference insection 34,35,36,37and38to a counterfeit of a currency note or coin shall be deemed to include a reference to a designated note or coin.]

(3) For the purposes of this Part—

(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

(b) a thing consisting—

(i) of parts of two or more currency notes, or

(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.

F12[(4) A word or expression used in this Part that is also used in Directive 2014/62/EU has, unless the contrary intention appears, the same meaning in this Part as it has in that Directive.]

33. 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.

F13[(1A) A person who makes or alters a designated 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.

34. Passing, etc. counterfeit currency notes or coins.

34.—(1) A person who—

(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

(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.

F14[(2A) A person who receives, obtains or transports anything which is, and which he or she knows or believes to be, 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.]

(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 F15[subsection (2)or(2A)], 5 years,

or both.

35. 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—

(a) to pass or tender it as genuine, or

(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.

36. Materials and implements for counterfeiting.

F16[36.—(1) A person who makes, receives, obtains or has in his or her custody or under his or her control a currency instrument, counterfeiting instrument or security feature, with the intention that he or she or another shall use the currency instrument, counterfeiting instrument or security feature 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 a currency instrument, counterfeiting instrument or security feature is guilty of an offence.

F17[(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 undersubsection (1), 10 years, or

(b) in the case of an offence undersubsection (2), five years,

or both.]]

37. Import and export of counterfeits.

37.—F18[(1) A person who imports or exports a counterfeit of a currency note or coin, which he or she knows or believes to be 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.

38. Certain offences committed outside the State.

F19[38.—(1) An Irish citizen who does an act in a place outside the State that, if done in the State, would constitute—

(a) an offence undersection 33,34,35,36,37or38A, or

(b) an offence of inciting, aiding and abetting, or attempting the commission of an offence referred to inparagraph (a),

is guilty of an offence.

(2) Subject tosubsection (4), a person other than an Irish citizen who does an act in a place outside the State that, if done in the State, would constitute—

(a) an offence undersection 33,34,35,36,37or38A, or

(b) an offence of inciting, aiding and abetting, or attempting the commission of an offence referred to inparagraph (a), is guilty of an offence.

(3) A person guilty of an offence undersubsection (1)or(2)is liable on conviction on indictment to the penalty to which he or she would have been liable if he or she had done the act that constitutes the offence in the State.

(4)Subsection (2)shall apply where the counterfeit of a currency note or coin to which the act related was a counterfeit of a currency note denominated in euro or a coin denominated in euro or in cent.

(5) Where a person is charged with an offence undersubsection (2), no further proceedings in the matter (other than a remand in custody or on bail) may be taken except by, or with the consent of, the Director of Public Prosecutions.

(6) The Director of Public Prosecutions may take proceedings for an offence undersubsection (2)if satisfied that—

(a) a request for a person’s surrender for the purpose of trying him or her for an offence in respect of the conduct concerned has been made by a state in relation to which Part II of the Extradition Act 1965 applies, and that request has been finally refused (whether as a result of a decision of a court or otherwise),

(b) a European arrest warrant has been received from an issuing state for the purpose of bringing proceedings against the person for an offence in respect of the conduct concerned, and a final determination has been made that the European arrest warrant should not be endorsed for execution in the State under the European Arrest Warrant Act 2003 or that the person should not be surrendered to the issuing state concerned, or

(c) a counterfeit of a currency note denominated in euro or a coin denominated in euro or in cent related to the offence has been detected in the State.

(7) Proceedings for an offence undersubsection (1)or(2)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.]

38A. F20[Liability for offences by body corporate, etc. (Part 5)

38A.—(1) Where a relevant offence is committed for the benefit of a body corporate by a relevant person and the commission of the relevant offence is attributable to the failure, by a director, manager, secretary or other officer of the body corporate, or a person purporting to act in that capacity, to exercise, at the time of the commission of the relevant offence and in all the circumstances of the case, the requisite degree of supervision or control of the relevant person, the body corporate shall be guilty of an offence.

(2) In proceedings for an offence undersubsection (1), it shall be a defence for a body corporate against which such proceedings are brought to prove that it took all reasonable steps and exercised all due diligence to avoid the commission of the offence.

(3) Where a relevant offence is committed by a body corporate and it is proved that the offence was committed with the consent or connivance, or was attributable to any wilful neglect, of a person who was a director, manager, secretary or other officer of the body corporate, or a person purporting to act in that capacity, that person shall, as well as the body corporate, be guilty of an offence and shall be liable to be proceeded against and punished as if he or she were guilty of the first-mentioned offence.

(4) Where the affairs of a body corporate are managed by its members,subsection (3)shall apply in relation to the acts and defaults of a member in connection with his or her functions of management as if he or she were a director or manager of the body corporate.

(5)Subsection (1)—

(a) is without prejudice to the other circumstances, under the general law, whereby acts of a natural person are attributed to a body corporate resulting in criminal liability of that body corporate for those acts, and

(b) does not exclude criminal proceedings against natural persons who are involved as perpetrators, inciters or accessories in an offence referred to in that subsection.

(6) A person guilty of an offence undersubsection (1)is liable on conviction on indictment to a fine.

(7) In this section—

"relevant person", in relation to a body corporate, means—

(a) a director, manager, secretary or other officer of the body corporate, or a person purporting to act in that capacity, or

(b) an employee, subsidiary or agent of the body corporate;

"relevant offence" means an offence—

(a) undersection 33,34,35,36or37, or

(b) of inciting, aiding and abetting, or attempting the commission of an offence referred to inparagraph (a);

"subsidiary", in relation to a body corporate, has the same meaning as it has in the Companies Act 2014.]

39. Measures to detect counterfeiting.

39.—(1) In this section—

F21[‘credit institution’ means a credit institution as defined in point (1) of Article 4(1) of Regulation (EU) No. 575/2013^8of the European Parliament and of the Council of 26 June 2013 on prudential requirements for credit institutions and investment firms and amending Regulation (EU) No. 648/2012;]

F22[‘designated body’ means—

(a) a credit institution,

(b) within the limits of its payment activity, a payment service provider,

(d) any other person engaged in the processing and distribution to the public of currency notes or coins, or both, including—

(i) a person whose activity consists of exchanging currency notes and coins of different currencies, including a person or body authorised under the Central Bank Act 1997 to carry on bureau de change business,

(ii) a transporter of funds, and

(iii) a person who is engaged on a secondary basis in the processing and distribution to the public of currency notes via automated teller machines (ATMs), within the limit of that secondary basis;]

F21["payment service provider" means a person referred to in Regulation 6(1) of the European Union (Payment Services) Regulations 2018 ( S.I. No. 6 of 2018);]

“recognised code of practice” means a code of practice drawn up for the purposes of this section—

(a) by a designated body or class of designated bodies and approved by the Central Bank of Ireland, or

(b) by the Central Bank of Ireland for a designated body or class of such bodies.

F21["transporter of funds" has the same meaning as it has in Regulation (EC) No. 1338/2001 of 28 June 2001 laying down measures necessary for the protection of the euro against counterfeiting, as amended by Council Regulation (EC) No. 44/2009 of 18 December 2008;]

F21[(1A) A reference in this section to a note or coin does not include a reference to a note or coin that is denominated, or purports to be denominated, in euro or in cent.]

(2) A designated body shall—

(a) withdraw from circulation any notes or coins received by it or tendered to it which it knows or suspects to be counterfeit, and

(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—

(a) procedures to be followed by directors or other officers and employees of a designated body in the conduct of its business,

(b) instructions to them on the application of this section,

(d) procedures to be followed by them on perceiving or suspecting that currency notes or coins are counterfeit,

(e) different such procedures to be followed in respect of different currencies,

(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 F23[that subsection] is guilty of an offence under this section and liable—

(a) on summary conviction, to a fine not exceeding £1,500 or imprisonment for a term not exceeding 12 months or both, or

(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—

(a) for a designated body to show—

(i) that it had established procedures to enable this section to be complied with, or

(ii) that it had complied with the relevant provisions of a recognised code of practice,

and

(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—

(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

(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) F24[…]

PART 6 Convention on Protection of European Communities' Financial Interests

40. Interpretation (Part 6)

F25[40.—(1) In this Part—

"Act of 2018" means theCriminal Justice (Corruption Offences) Act 2018;

"corruption offence" means an offence under section 5 of the Act of 2018;

"Directive" means Directive (EU) 2017/1371 of the European Parliament and of the Council of 5 July 2017 on the fight against fraud to the Union’s financial interests by means of criminal law, the text of which is, for convenience of reference, set out in Schedule 1A;

"fraud affecting the financial interests of the European Union" has the same meaning as "fraud affecting the Union’s financial interests" in Article 3(2) of the Directive;

"misappropriation" has the same meaning as it has in Article 4(3) of the Directive;

"money laundering offence" means an offence under Part 2 of theCriminal Justice (Money Laundering and Terrorist Financing) Act 2010;

"national official", for the purposes of the application of Article 4(4)(a) of the Directive, means an Irish official within the meaning of section 2(1) of the Act of 2018;

"public official" means—

(a) a Union official within the meaning of Article 4(4)(a)(i) of the Directive,

(b) a national official,

(d) a person referred to in Article 4(4)(b) of the Directive.

(2) A word or expression that is used in this Part and that is also used in the Directive has, unless the context otherwise requires, the same meaning in this Part as it has in the Directive.]

41. Convention and Protocols to have force of law.

41.—F26[…]

3.. Fraud affecting financial interests of European Union

F27[42.(1) Subject tosubsection (2), a person who intentionally commits any fraud affecting the financial interests of the European Union is guilty of an offence and is liable on conviction on indictment to a fine or to imprisonment for a term not exceeding 5 years or both.

(2) Where an offence undersubsection (1)relates to acts or omissions to which Article 3(2)(d) of the Directive applies, the offence is not committed unless such acts or omissions are connected with the territory of two or more Member States and involve a total damage of not less than€10,000,000.]

42A. F28[ Misappropriation

42A.—A public official who intentionally commits misappropriation is guilty of an offence and is liable on conviction on indictment to a fine or to imprisonment for a term not exceeding 5 years or both.]

5.. F29[Liability for offences by body corporate, etc. (Part 6)

42B.—(1) Where a relevant offence is committed for the benefit of a body corporate by a relevant person and the commission of the relevant offence is attributable to the failure, by a director, manager, secretary or other officer of the body corporate, or a person purporting to act in that capacity, to exercise, at the time of the commission of the relevant offence and in all the circumstances of the case, the requisite degree of supervision or control of the relevant person, the body corporate shall be guilty of an offence.

(3) Where an offence undersection 42or42A, or an offence of inciting, aiding and abetting, or attempting the commission of such an offence, is committed by a body corporate and it is proved that the offence was committed with the consent or connivance, or was attributable to any wilful neglect, of a person who was a director, manager, secretary or other officer of the body corporate, or a person purporting to act in that capacity, that person shall, as well as the body corporate, be guilty of an offence and shall be liable to be proceeded against and punished as if he or she were guilty of the first-mentioned offence.

(5)Subsection (1)—

(a) is without prejudice to the other circumstances, under the general law, whereby acts or omissions of a natural person are attributed to a body corporate resulting in criminal liability of that body corporate for those acts or omissions, and

(b) does not exclude criminal proceedings against natural persons who are involved as perpetrators, inciters or accessories in an offence referred to in that subsection.

(6) A person guilty of an offence undersubsection (1)is liable on conviction on indictment to a fine.

(7) In this section—

"relevant person", in relation to a body corporate, means—

(a) a director, manager, secretary or other officer of the body corporate, or a person purporting to act in that capacity, or

(b) an employee, subsidiary or agent of the body corporate;

"relevant offence" means—

(a) an offence undersection 42or42A,

(b) a money laundering offence involving property derived from the proceeds of an offence referred to inparagraph (a),(c)or(d),

(d) an offence of inciting, aiding and abetting, or attempting the commission of an offence referred to inparagraph (a),(b)or(c);

"subsidiary", in relation to a body corporate, has the same meaning as it has in theCompanies Act 2014.

43. Active corruption.

43.—F30[…]

44. Passive corruption.

44.—F31[…]

45. Extra-territorial jurisdiction in case of certain offences.

45.—F32[(1) An Irish citizen who engages in conduct in a place outside the State that, if engaged in in the State, would constitute an offence undersection 42,42Aor42B, or would constitute an offence of inciting, aiding and abetting, or attempting the commission of such an offence, shall be guilty of an offence.]

F33[(1A) A—

(a)company formed and registered under theCompanies Act 2014, an existing company within the meaning of that Act, or any other body corporate established under the law of the State, or

(b)person who has had his or her principal residence in the State for the period of 12 months immediately preceding the doing of the act concerned,

who engages in conduct in a place outside the State that, if done in the State, would constitute—

(i) an offence undersection 42,42Aor42B, or

(ii) an offence of inciting, aiding and abetting, or attempting the commission of an offence referred to inparagraph (i),

shall be guilty of an offence.]

(2) F34[…]

(3) F32[A person guilty of an offence under this section is liable on conviction to the penalty to which the person would have been liable had the person engaged in the conduct that constitutes the offence in the State.]

46. 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) F35[…]

47. Extradition for revenue offences.

47.—F36[…]

PART 7 Investigation of Offences

48. 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.

F37[(2) If a Judge of the District Court is satisfied by information on oath of a member of the Garda Síochána 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, the judge may issue a warrant for the search of that place and any person 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—

(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,

(b) to search it and any persons found there,

(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

(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)(c) to seize and retain any thing includes, in the case of a document or record, authority—

(a) to make and retain a copy of the document or record, and

(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—

(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

(b) require any person at that place who appears to the member to have lawful access to the information in any such computer—

(i) to give to the member any password necessary to operate it,

(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.

49. Obstruction of Garda acting on warrant.

49.—(1) A person who—

(a) obstructs or attempts to obstruct a member of the Garda Síochána acting under the authority of a warrant issued under this Part, or

(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

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.

50. 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—

(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,

(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,

(d) any thing which is a counterfeit of a currency note or coin,

(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.

51. Concealing facts disclosed by documents.

51.—(1) Any person who—

(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

(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—

(a) falsifies, conceals, destroys or otherwise disposes of a document, or

(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—

(i) that an investigation by the Garda Síochána into an offence under this Act was being or was likely to be carried out, and

(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.

52. 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.

F38[(2) If a Judge of the District Court is satisfied by information on oath of a member of the Garda Síochána that—

(a) the Garda Síochána are investigating an offence to which this section applies,

(b) a person has possession or control of particular material or material of a particular description, and

(c) there are reasonable grounds for suspecting that the material constitutes evidence of or relating to the commission of the offence,

the judge may order the person to—

(i) produce the material to a member of the Garda Síochána for the member to take away, or

(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—

(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),

(b) shall not confer any right to production of, or access to, any document subject to legal privilege, and

(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) (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—

(i) is privileged from disclosure in such proceedings,

(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 (b) are not complied with.

(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 (a) and the information contained in it, and those provisions shall have effect accordingly with any necessary modifications.

(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

53. Summary trial of indictable offences.

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

(a) the Court is of opinion that the facts proved or alleged constitute a minor offence fit to be tried summarily,

(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

(2) On conviction by the District Court for an indictable offence tried summarily under subsection (1) the accused shall be liable to a F39[class A fine within the meaning ofPart 2of the Fines Act 2010] or imprisonment for a term not exceeding 12 months or both such fine and imprisonment.

54. 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—

(a) is a member of a partnership or is one of two or more beneficial owners of any property, and

(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.

54A. F40[Consecutive sentencing for burglary of dwelling

54A.—(1) Subject to this section, where a person—

(a) is convicted of a relevant offence and is being sentenced to a term of imprisonment in respect of that offence where that offence was committed—

(i) in a dwelling, and

(ii) after he or she has attained the age of 18 years,

(b) has a conviction for a relevant offence (other than the relevant offence referred to inparagraph (a)) whether or not any sentence (whether of imprisonment or otherwise) was imposed in respect of that conviction and where that offence was committed—

(i) in a dwelling,

(ii) in the period of 5 years immediately prior to the commission of the relevant offence referred to inparagraph (a), and

(iii) after he or she attained the age of 18 years,

and

(c) has a conviction for a relevant offence and was sentenced to a term of imprisonment in respect of that conviction, where that relevant offence was committed by the person—

(i) in a dwelling,

(ii) within a period commencing 6 months before and ending 6 months after the commission of the relevant offence referred to in paragraph (a), and

(iii) after he or she attained the age of 18 years,

any sentence of imprisonment imposed on the person for the relevant offence referred to inparagraph (a)shall be consecutive on the sentence referred to inparagraph (c)or, if a sentence of imprisonment has been imposed in respect of a relevant offence referred to inparagraphs (b)and(c), the last of those sentences due to expire.

(2) Where, in relation to a person referred to insubsection (1), a relevant offence committed by the person would come withinparagraphs (b)and(c)of that subsection, then, that relevant offence may be considered for the purpose of satisfying eitherparagraph (b)or(c)of that subsection but not both.

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Criminal Justice (Theft and Fraud Offences) Act 2001

PART 1 Preliminary

1. Short title and commencement.

2. Interpretation (general).

3. Repeals, etc.

PART 2 Theft and Related Offences

4. Theft.

5. Exceptions to theft.

6. Making gain or causing loss by deception.

7. Obtaining services by deception.

8. Making off without payment.

9. Unlawful use of computer.

10. False accounting.

11. Suppression, etc., of documents.

12. Burglary.

13. Aggravated burglary.

14. Robbery.

15. Possession of certain articles.

PART 3 Handling, etc. Stolen Property and Other Proceeds of Crime

16. Interpretation (Part 3).

17. Handling stolen property.

18. Possession of stolen property.

19. Withholding information regarding stolen property.

20. Scope of offences relating to stolen property.

21. Amendment of section 31 of Criminal Justice Act, 1994.

22. Amendment of section 56A of Criminal Justice Act, 1994.

23. Amendment of Criminal Justice Act, 1994.

PART 4 Forgery

24. Interpretation (Part 4).

25. Forgery.

26. Using false instrument.

27. Copying false instrument.

28. Using copy of false instrument.

29. Custody or control of certain false instruments, etc.

30. Meaning of “false” and “making”.

31. Meaning of “prejudice” and “induce”.

PART 5 Counterfeiting

32. Interpretation (Part 5).

33. Counterfeiting currency notes and coins.

34. Passing, etc. counterfeit currency notes or coins.

35. Custody or control of counterfeit currency notes and coins.

36. Materials and implements for counterfeiting.

37. Import and export of counterfeits.

38. Certain offences committed outside the State.

38A. F20[Liability for offences by body corporate, etc. (Part 5)

39. Measures to detect counterfeiting.

PART 6 Convention on Protection of European Communities' Financial Interests

40. Interpretation (Part 6)

41. Convention and Protocols to have force of law.

3.. Fraud affecting financial interests of European Union

42A. F28[ Misappropriation

5.. F29[Liability for offences by body corporate, etc. (Part 6)

43. Active corruption.

44. Passive corruption.

45. Extra-territorial jurisdiction in case of certain offences.

46. Restriction on certain proceedings.

47. Extradition for revenue offences.

PART 7 Investigation of Offences

48. Search warrants.

49. Obstruction of Garda acting on warrant.

50. Forfeiture of seized property.

51. Concealing facts disclosed by documents.

52. Order to produce evidential material.

PART 8 Trial of Offences

53. Summary trial of indictable offences.

54. Trial procedure.

54A. F40[Consecutive sentencing for burglary of dwelling