REGULATION OF ARTIFICIAL INTELLIGENCE ACT 2026

• (2) Where a question has been referred under subsection (1), the adjudicator shall not, in adjudication proceedings to which the question relates—

• (a) make a finding under section 99 or 100 on the matter while the reference to the High Court is pending, or

• (b) proceed in a manner, or make a finding under section 99 or 100, that is inconsistent with the High Court’s decision on the question.

93. Rules in relation to adjudication proceedings

93. The Office may make rules on the conduct of adjudication proceedings.

94. Costs and expenses in adjudication proceedings

94. (1) Each party concerned shall bear their own costs in adjudication proceedings.

• (2) A person from whom information is requested under section 90 shall be liable for any expenses arising from responding to such a request.

95. Provision of false or misleading information to adjudicator

95. Where a person provides information or evidence to an adjudicator in connection with adjudication proceedings, that person shall be guilty of an offence if—

• (a) the information or evidence is false or misleading in a material respect, and

• (b) the person knows, or ought reasonably to know, that it is false or misleading in a material respect.

Chapter 4 Treatment of evidence and information in relation to adjudication proceedings

96. Evidence in adjudication proceedings

96. (1) A document, statement or any other thing may be treated as evidence by an adjudicator in adjudication proceedings if it would be admissible as evidence before a court.

• (2) If—

• (a) a document contains a statement by person A asserting that an act relating to an infringement of the Artificial Intelligence Regulation has been done, or is, or was, proposed to be done, by person B,

• (b) person A has done a similar act in relation to an infringement of the Artificial Intelligence Regulation (whether or not the same as the infringement person B is alleged to have done or proposed to do), and

• (c) the conditions in subsection (3) are satisfied,

the document and the statement shall be admissible in proceedings in respect of the infringement as evidence that the relevant act was done by person B or was proposed (at the time the statement was made, or, as the case may be, at a previous time) to be done by person B.

• (3) The conditions referred to in subsection (2) are that the document referred to in that subsection—

• (a) has come into existence before the matter was referred to an adjudicator under section 83, and

• (b) has been prepared otherwise than in response to any enquiry made or question put by a member or officer of an applicable market surveillance authority, a member of An Garda Síochána or an officer of a Member State market surveillance authority.

• (4) In estimating the weight, if any, to be attached to evidence admitted by virtue of this section, an adjudicator shall have regard to all the circumstances from which any inference can reasonably be drawn as to its accuracy or otherwise.

• (5) Where a statement by a person is given in evidence in a matter being dealt with by an adjudicator—

• (a) any evidence which, if the person who made the statement had been called as a witness, would have been admissible as relevant to his or her credibility as a witness shall be admissible for that purpose,

• (b) evidence may, with the leave of an adjudicator, be given of any matter which, if that person had been called as a witness, could have been put to him or her in cross-examination as relevant to his or her credibility as a witness but of which evidence could not be adduced by the cross-examining party, and

• (c) evidence tending to prove that that person, whether before or after making the statement, made (whether orally or not) a statement which is inconsistent with it shall, if not already admissible by virtue of any rule of law or other enactment, be admissible for the purpose of showing that he or she has contradicted himself or herself.

• (6) Nothing in this section shall prejudice the admissibility of any document, as evidence of any matters stated in it, that would be admissible before a court in civil proceedings by virtue of any rule of law or other enactment.

• (7) The provisions of Chapter 3 of Part 3 of the Civil Law and Criminal Law (Miscellaneous Provisions) Act 2020 shall apply to proceedings under this Part, subject to the following modifications:

• (a) a reference to “court” (other than in section 14(4) and 14(6)(a) of that Chapter) shall be taken to be a reference to an adjudicator,

• (b) a reference to “civil proceedings” shall be taken to be a reference to a matter being dealt with by an adjudicator, and

• (c) a reference to “civil trial” shall be taken to be a reference to an oral hearing before an adjudicator.

97. Use of certain information relevant to adjudication proceedings

97. (1) Subject to subsection (2), where a person receives information referred to in subsection (3) in relation to adjudication proceedings, the person shall not use, produce, or otherwise rely on the information in any proceedings before a court before such time as the adjudication is confirmed under section 111.

• (2) Subsection (1) shall not apply to proceedings relating to—

• (a) an application for a forfeiture order, or an appeal relating to such an application, or

• (b) an appeal under section 71(6), 72(6) or 77.

• (3) Subsection (1) applies to the following information:

• (a) information prepared by a person in connection with an investigation by an authorised officer and for no other purpose;

• (b) information prepared by a person in connection with adjudication proceedings and for no other purpose;

• (c) information prepared by, and sent to an adjudication subject by, an authorised officer in the course of an investigation;

• (d) information created by, and sent to a person by, an adjudicator in the course of adjudication proceedings.

98. Prohibition on unauthorised disclosure of confidential information by adjudicators

98. (1) Subject to subsection (2), a person who obtains confidential information while performing functions as an adjudicator under this Act shall not disclose that confidential information.

• (2) A person does not contravene subsection (1) by disclosing confidential information if the disclosure—

• (a) is made in the performance of functions under this Act or the Artificial Intelligence Regulation,

• (b) is made to or authorised by a party concerned,

• (c) is made by a person in the circumstances referred to in section 35(2) of the Ethics in Public Office Act 1995,

• (d) is a protected disclosure within the meaning of the Protected Disclosures Act 2014,

• (e) is required or permitted by law, or

• (f) is made to a member of An Garda Síochána and, in the opinion of the person making the disclosure, the information may relate to the commission of an offence (whether an offence under this Act or not).

• (3) A person who contravenes subsection (1) shall be guilty of an offence.

• (4) In this section, “confidential information” means—

• (a) information of a commercially sensitive nature submitted to the applicable market surveillance authority by contractors, consultants or any other person for the purposes of the performance of the applicable market surveillance authority’s functions, or

• (b) other information that is expressed by the applicable market surveillance authority to be confidential either as regards particular information or as regards information of a particular class or description.

Chapter 5 Finding of adjudicator

99. Finding of adjudicator in relation to breach

99. (1) In any matter referred to an adjudicator, the adjudicator shall make a finding on whether, on the balance of probabilities, a person has committed the infringement of the Artificial Intelligence Regulation referred to in section 84(1)(b).

• (2) In making a finding under this section, an adjudicator shall consider the following:

• (a) a notice under section 79 or 80 (if any) in relation to the suspected infringement;

• (b) the matters referred to in section 84;

• (c) any written submissions made by the adjudication subject under section 79, 80 or 88;

• (d) any submissions, statements, admissions, information, records or other evidence provided to the adjudicator in the course of the proceedings;

• (e) any prior adjudication that has been confirmed by the High Court under section 111 that the adjudicator considers relevant.

100. Finding of adjudicator in relation to administrative fine

100. Where an adjudicator finds under section 99 that a person has infringed a provision of the Artificial Intelligence Regulation referred to in paragraph (3) or (4) of Article 99 or has committed an infringement referred to in paragraph (5) of that Article, the adjudicator shall make a finding as to the amount of the administrative fine that should be imposed on the person and specify a date by which the person is required to pay the fine.

101. Notice of finding

101. As soon as practicable after making a finding under section 99 or 100, an adjudicator shall—

• (a) prepare a written record of the finding, which shall include—

• (i) the reasons for the finding,

• (ii) the material referred to in section 99(2), or a summary of any such matter as the adjudicator considers appropriate,

• (iii) information regarding appeals under Chapter 7,

• (iv) the name of—

• (I) the person responsible for the infringement, in the case of a finding that an infringement of the Artificial Intelligence Regulation took place, or

• (II) the adjudication subject, in the case of a finding that an infringement of the Artificial Intelligence Regulation did not take place,

as the case may be,

• (v) the nature of the infringement alleged, or found to have been committed,

• (vi) the amount of the administrative fine to be imposed, if any, and

• (vii) such other material as the adjudicator considers appropriate,

and

• (b) notify the applicable market surveillance authority of the finding and provide it with the written record referred to in paragraph (a).

102. Decision of applicable market surveillance authority in relation to finding

102. (1) Where the finding under section 99 is that a person has committed an infringement of the Artificial Intelligence Regulation, the applicable market surveillance authority shall, not later than 14 working days from the day on which the notice under section 101(b) is received—

• (a) adopt the finding in question (and a finding so adopted is referred to in this Part as an “adjudication”), or

• (b) where it is not satisfied that a breach of the Artificial Intelligence Regulation has taken place, decline to adopt the finding.

• (2) Where the finding under section 100 is that a person has not committed an infringement of the Artificial Intelligence Regulation, the applicable market surveillance authority shall, not later than 14 working days from the day on which the notice under section 101(b) is received, adopt the finding in question.

• (3) Where an applicable market surveillance authority decides to adopt a finding under subsection (1)(a), it shall, as soon as practicable, by notice in writing to the adjudication subject—

• (a) inform the adjudication subject of its decision,

• (b) provide a copy of the written record of the finding referred to in section 101(a),

• (c) state that any administrative fine imposed shall not take effect unless confirmed by the High Court under section 111, and

• (d) state that, if the adjudication subject does not appeal the adjudication under section 107, the applicable market surveillance authority shall, as soon as is practicable after the expiration of the period referred to in subsection (1) of that section, make an application for confirmation of the adjudication in accordance with section 111.

• (4) Where the applicable market surveillance authority makes a decision referred to in subsection (1)(b), or adopts a finding under subsection (2), it shall, as soon as practicable—

• (a) inform the adjudication subject of its decision, and

• (b) take no further action in relation to that matter as it relates to the adjudication subject.

103. Publication of finding

103. An applicable market surveillance authority may, where it adopts a finding under section 102, publish the written record of the finding referred to in section 101(a) on a website maintained by it or on its behalf, subject to such exclusions or redactions as it considers appropriate.

104. Offence of disclosing certain material relevant to finding

104. (1) A person who receives a notice under section 102(3) shall not, without the prior authorisation of the applicable market surveillance authority, disclose the existence or the content of the notice to any other person.

• (2) Subject to subsection (3), a person who fails to comply with subsection (1) shall be guilty of an offence.

• (3) It shall not be an offence to disclose the existence or the content of a notice where a written record relating to that notice has been published under section 103.

Chapter 6 Administrative fines

105. Amount of administrative fine

105. (1) Where an adjudicator finds that an administrative fine should be imposed, the adjudicator shall determine the amount of the fine in accordance with this section.

• (2) Where an administrative fine is imposed for non-compliance with the prohibition of AI practices referred to in Article 5, the fine shall not exceed the limits referred to in Article 99(3).

• (3) Where an administrative fine is imposed for non-compliance with the provisions referred to in Article 99(4), the fine shall not exceed the limits referred to in that paragraph.

• (4) Where an administrative fine is imposed for supplying incorrect, incomplete or misleading information to a notified body or a national competent authority in reply to a request, including for supplying such information under section 48(3), 49(3), 56(1), 70, 71(4), 79(2) or 80(2), the fine shall not exceed the limits referred to in Article 99(5).

• (5) Notwithstanding subsections (2) to (4)—

• (a) where an adjudicator finds that an administrative fine should be imposed on a public body (within the meaning of section 10 of the Data Sharing and Governance Act 2019), the amount of the fine shall not exceed €1,000,000, and

• (b) where an adjudicator finds that an administrative fine should be imposed on an undertaking referred to in Article 99(6), the fine imposed shall not exceed the amount referred to in that Article.

• (6) Subject to the limits referred to in this section, the amount of an administrative fine shall be determined having regard to the Artificial Intelligence Regulation and in particular—

• (a) the need to ensure that the administrative fine is effective, proportionate and dissuasive,

• (b) the matters referred to in Article 99(7), and

• (c) to the extent they are relevant, any guidelines issued pursuant to Article 96.

• (7) An adjudicator shall, before determining the amount of the administrative fine—

• (a) by notice in writing invite the applicable market surveillance authority and the adjudication subject to make written submissions to the adjudicator on the amount of the administrative fine within such period as the adjudicator may specify in the notice, and

• (b) have regard to any such submissions validly received.

106. Treatment of amounts paid to applicable market surveillance authority

106. A payment made by an adjudication subject to an applicable market surveillance authority in respect of an administrative fine shall be paid into, or disposed of for the benefit of, the Exchequer in such manner as the Minister for Finance may direct.

Chapter 7 Appeals

107. Appeal against adjudication

107. (1) An adjudication subject may appeal to the High Court against an adjudication not later than 28 working days from the day on which the notice under section 102(3) is served.

• (2) On application, the High Court may extend the period within which an appeal may be brought under subsection (1), where it is satisfied—

• (a) that there are exceptional reasons for doing so,

• (b) that the circumstances that resulted in the failure to bring an appeal within the period referred to in subsection (1) were outside the control of the applicant for the extension, and

• (c) where an application for confirmation has been brought under section 111, that the High Court has neither heard nor determined such application.

• (3) The High Court may stay an application for confirmation under section 111 where the adjudication in relation to which the application is brought is appealed under this section.

108. Conduct of appeals

108. (1) The respondent to an appeal shall be the applicable market surveillance authority that served the notice under section 102(3).

• (2) The appellant shall, on the same date as the appeal is made, notify the respondent of the fact that it has made the appeal and of the grounds on which it has made the appeal.

• (3) An appellant shall, when making an appeal, state all of the grounds in law and fact upon which the appeal is made and shall provide the High Court with all documents and evidence that it is alleged support the granting of the appeal or upon which the appellant intends to rely to support those grounds.

• (4) The respondent shall, when responding to an appeal, state all of the grounds upon which it responds to the appeal and provide the High Court with all documents and evidence upon which the respondent intends to rely to support those grounds.

• (5) Subject to subsection (6), a party to an appeal shall not be entitled during the course of an appeal to make submissions to the High Court other than submissions related to the grounds stated, or documents and evidence provided, under subsection (3) or (4), as the case may be.

• (6) The High Court may, upon application and where it considers it necessary for the fair and proper determination of an appeal, require or permit a party to an appeal to—

• (a) make submissions to the High Court other than submissions related to the grounds stated, or documents and evidence provided, under subsection (3) or (4), and

• (b) provide documents or evidence to the High Court other than documents or evidence provided under subsection (3) or (4).

• (7) Notwithstanding subsection (6), the High Court shall refuse to consider submissions, documents or evidence where it considers that the submissions, documents or evidence are not relevant to the appeal.

• (8) Where the High Court has granted leave to deliver submissions, documents or evidence on an application under subsection (6), the High Court may give directions as to the scope, form and time frame for delivery of such additional submissions, documents or evidence.

• (9) The High Court may, on the hearing of an appeal against an adjudication—

• (a) confirm the adjudication, or

• (b) where it is satisfied that—

• (i) a serious and significant error of law or fact was made in making the adjudication,

• (ii) a series of minor errors of law or fact which, when taken together, amount to a serious and significant error, was made in making the adjudication, or

• (iii) the adjudication was made without complying with fair procedures,

annul the adjudication in whole or in part.

• (10) Where the High Court annuls an adjudication, in whole or in part, under subsection (9)(b), it may make such orders as it sees fit, including orders—

• (a) remitting the matter for reconsideration by an adjudicator subject to such directions as the High Court considers appropriate, including that the matter should be reconsidered by another adjudicator, or

• (b) varying the adjudication and substituting such other decision as the High Court considers appropriate.

• (11) Where the High Court confirms an adjudication that imposes an administrative fine or substitutes its own decision for the adjudication and, as part of such substitution, imposes an administrative fine, the High Court may order that the payment of the administrative fine must be made before a specified date.

• (12) The High Court shall, in determining an appeal, act as expeditiously as possible consistent with the administration of justice.

109. Appeals to Court of Appeal

109. (1) Subject to subsection (2), no appeal shall lie to the Court of Appeal from a decision of the High Court on an appeal under this Chapter or a reference under section 92.

• (2) The High Court may grant leave to appeal its decision on an appeal under this Chapter or a reference under section 92 where it certifies that its decision involves a point of law of exceptional public importance and that it is desirable in the public interest that an appeal should be taken to the Court of Appeal.

Chapter 8 Confirmation of adjudication

110. Application for confirmation of adjudication

110. (1) Subject to section 113, where a person does not appeal to the High Court against an adjudication within the period provided for in section 107(1), the applicable market surveillance authority shall, as soon as practicable after the expiration of that period, make an application to the High Court for the confirmation of the adjudication.

• (2) When making an application under subsection (1), the applicable market surveillance authority shall provide a copy of the adjudication together with the documents and evidence that were before the adjudicator.

• (3) Not later than 7 working days from the day on which the application under subsection (1) is made, the applicable market surveillance authority shall—

• (a) serve notice of the application on the adjudication subject, and

• (b) provide the adjudication subject with all documents and papers that accompanied the application.

111. Confirmation of adjudication

111. (1) On the hearing of an application to confirm an adjudication, the High Court shall confirm the adjudication unless the High Court determines that—

• (a) the adjudication contains an error of law which is—

• (i) manifest from the record of the adjudication, and

• (ii) fundamental so as to deprive the adjudication of its basis,

or

• (b) the administrative fine imposed was manifestly—

• (i) disproportionate,

• (ii) in excess of the fine required to be dissuasive, or

• (iii) in excess of the fine required to be effective.

• (2) The High Court, where it makes a determination referred to in subsection (1)(a), or both a determination referred to in subsection (1)(a) and a determination referred to in subsection (1)(b), shall remit the matter for reconsideration by an adjudicator, subject to such directions as the court considers appropriate including, as the court sees fit, directions as to whether or not—

• (a) the adjudicator should be limited to reconsidering a specific aspect of an adjudication, and

• (b) the matter should be reconsidered by another adjudicator.

• (3) The High Court, where it makes a determination referred to in subsection (1)(b), but does not make a determination referred to in subsection (1)(a), may—

• (a) order that a lesser amount be substituted for the amount of the administrative fine, and confirm the adjudication subject to such substitution, and

• (b) order that the fine so substituted shall be paid within a specified period.

• (4) Where the High Court does not make an order referred to in subsection (3) and considers that the interests of justice so require, it may remit the matter for reconsideration by an adjudicator, subject to such directions as the court considers appropriate including, as the court sees fit, directions as to whether or not—

• (a) the adjudicator should be limited to reconsidering a specific aspect of an adjudication, and

• (b) the matter should be reconsidered by another adjudicator.

112. Evidence in confirmation hearing

112. (1) The High Court shall not, in relation to an application for confirmation of an adjudication, hear evidence other than evidence that was before the adjudicator in relation to that adjudication.

• (2) In hearing an application to confirm an adjudication, the High Court shall accept the findings of fact in the adjudication as final.

113. Ex parte application for confirmation of adjudication

113. (1) An applicable market surveillance authority shall, prior to making an application under section 110, seek the written consent of the adjudication subject to the confirmation of the adjudication.

• (2) Where the adjudication subject so consents, the application under section 110 may be made ex parte, and subsection (2) and (3) of that subsection shall not apply in such a case.

114. Adjudication to take effect when confirmed by High Court

114. (1) An adjudication shall take effect at the time it is confirmed by the High Court under section 111, subject to any order made by a court on an appeal of the adjudication or on an application for leave to appeal the adjudication.

• (2) Where an adjudication has taken effect in accordance with subsection (1), any administrative fine imposed by such adjudication may—

• (a) be enforced without the need for any further judgment of a court, and

• (b) be enforced by the applicable market surveillance authority as a judgment debt.

• (3) Where a person fails to comply with an administrative fine imposed by an adjudication that has taken effect in accordance with subsection (1), the High Court may, on an application to it by the applicable market surveillance authority—

• (a) compel compliance with the administrative fine imposed, or

• (b) grant any injunctive relief that the court considers necessary.

• (4) The High Court shall not require an applicable market surveillance authority to give an undertaking as to damages as a condition of granting any injunctive relief under subsection (3)(b).

115. Publication of adjudication

115. The applicable market surveillance authority may publish an adjudication confirmed by the High Court under section 111 on a website maintained by it or on its behalf, subject to such redactions or exclusions as it considers appropriate.

Chapter 9 Nomination and appointment of adjudicators

116. Nomination of adjudicators

116. (1) Subject to subsection (4), the Office shall nominate, for appointment by the Minister under section 117, such and so many persons for appointment as adjudicators whom the Office is satisfied meet the criteria prescribed under subsection (2).

• (2) The Minister shall prescribe criteria a person must meet in order to be nominated under this section.

• (3) In prescribing criteria referred to in subsection (2), the Minister—

• (a) shall have regard to the functions of adjudicators under this Act,

• (b) shall have regard to the need for adjudicators to be independent in the performance of their functions, and

• (c) may prescribe such criteria by reference to categories of person, professional qualifications or any other matter the Minister considers appropriate.

• (4) The Office shall not nominate an authorised officer under this section.

117. Appointment and removal of adjudicators

117. (1) The Minister shall, by instrument in writing, appoint a person nominated by the Office under section 116 to be an adjudicator unless the Minister—

• (a) considers that the nominated person does not satisfy the criteria prescribed under section 116(2), or

• (b) considers that the nominated person does not have the independence necessary to be appointed as an adjudicator.

• (2) An adjudicator shall, unless the adjudicator sooner dies, resigns, is appointed an authorised officer or is removed in accordance with this section, be appointed for such term as the Minister may specify in the instrument appointing the adjudicator.

• (3) An adjudicator may resign by notice in writing addressed to the Minister and the resignation shall take effect on the date the Minister receives the notice, or, if a date is specified in the notice and the Minister agrees to that date, on that date.

• (4) Where a person standing appointed as an adjudicator under this section is appointed an authorised officer, the person’s appointment as adjudicator shall end on the date of their appointment as an authorised officer.

• (5) An adjudicator may be removed from office by the Government where the adjudicator—

• (a) has become incapable, through ill-health, of effectively performing the functions of an adjudicator,

• (b) has engaged in serious misconduct,

• (c) in the opinion of the Government, has failed, without reasonable cause, to perform the functions of an adjudicator for a continuous period of at least 3 months, or

• (d) has a conflict of interest of such significance that, in the opinion of the Government, it is not appropriate for the adjudicator to perform functions as an adjudicator.

• (6) The appointment of a person as an adjudicator shall not, in itself, cause the person to be—

• (a) employed by or within the Office, or

• (b) a civil servant in the Civil Service of the State.

118. Independence of adjudicators

118. (1) Adjudicators shall be independent in the performance of their functions.

• (2) Where an adjudicator believes that it is not possible to carry out his or her functions in relation to adjudication proceedings in an independent manner, the adjudicator shall recuse himself or herself from the proceedings in question and shall notify the Office and the parties concerned of the recusal.

119. Terms on which adjudicators are engaged

119. (1) The Minister shall, with the consent of the Minister for Public Expenditure, Infrastructure, Public Service Reform and Digitalisation, prescribe the terms of a contract to be entered into between—

• (a) the applicable market surveillance authority, and

• (b) the adjudicator assigned under section 83,

in relation to each matter referred for adjudication.

• (2) Without prejudice to the generality of subsection (1), the Minister shall, with the consent of the Minister for Public Expenditure, Infrastructure, Public Service Reform and Digitalisation, prescribe terms providing for the payment of an adjudicator by the applicable market surveillance authority in accordance with subsection (3).

• (3) Adjudicators shall be paid a prescribed amount per day for—

• (a) the day the adjudicator is assigned under section 83(2),

• (b) the day of the notification under section 101(b), and

• (c) each working day between those days,

and the same amount shall be prescribed in relation to each such day and in relation to all adjudicators.

120. Register of adjudicators

120. The Office shall maintain a register, in accordance with Schedule 3, of all persons standing appointed by the Minister as adjudicators under this Part.

PART 7 Penalties and Miscellaneous Provisions

121. Penalties for offences

121. (1) A person guilty of an offence under section 36(3), 64(3), 70(10), 75(4), 89(3)(b), 95, 98(3) or 104(2) shall be liable—

• (a) on summary conviction, to a class A fine or imprisonment for a term not exceeding 12 months, or both, or

• (b) on conviction on indictment, to a fine not exceeding €250,000 or imprisonment for a term not exceeding 5 years, or both.

• (2) A person guilty of an offence under section 54(2) or 89(3)(a) shall be liable—

• (a) on summary conviction, to a class A fine or imprisonment for a term not exceeding 6 months, or both, or

• (b) on conviction on indictment, to a fine not exceeding €50,000 or imprisonment for a term not exceeding 5 years, or both.

• (3) A person guilty of an offence under section 58(3), 71(10) or 72(12) shall be liable on summary conviction to a class A fine or imprisonment for a term not exceeding 6 months, or both.

122. Defence

122. In proceedings for an offence referred to in section 121, it shall be a defence for a person against whom such proceedings are brought to show that he or she made all reasonable efforts to ensure compliance with such provisions of this Act or the Artificial Intelligence Regulation as are alleged to have been contravened.

123. Liability for offences by body corporate

123. (1) Where an offence under this Act is committed by a body corporate and is proved to have been so committed with the consent, connivance or approval of, or to be attributable to any 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 purporting to act in any such capacity, that person, as well as the body corporate, shall 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.

• (2) Where the affairs of a body corporate are managed by its members, subsection (1) applies 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.

124. Summary proceedings and costs of prosecution

124. (1) Summary proceedings for an offence under this Act may be brought and prosecuted by a relevant market surveillance authority.

• (2) Where a person is convicted of an offence under this Act, the court shall, unless it is satisfied that there are special and substantial reasons for not so doing, order the person to pay to the relevant market surveillance authority concerned, where appropriate, the costs and expenses, measured by the court, reasonably incurred by the relevant market surveillance authority concerned in relation to the investigation, detection and prosecution of the offence including costs incurred in the taking of samples, the carrying out of tests, examinations and analyses and in respect of the remuneration and other expenses of employees, consultants and advisers.

125. Time limit where offence may be prosecuted in summary proceedings

125. Notwithstanding section 10(4) of the Petty Sessions (Ireland) Act 1851, summary proceedings for an offence under this Act may be instituted at any time within 12 months from the date on which the offence was alleged to have been committed.

126. Relevance of certain statements made in criminal proceedings

126. (1) Subject to subsection (2), where an individual is required by an adjudicator or an authorised officer to provide a statement or admission, any such statement or admission shall not be admissible in evidence against that person in criminal proceedings.

• (2) Subsection (1) shall not apply to criminal proceedings relating to the following:

• (a) an offence under section 70(10);

• (b) failure to comply with a request under section 90;

• (c) an offence under section 95;

• (d) an offence under paragraph 15 of Schedule 1;

• (e) proceedings for perjury in circumstances where the statement or admission was provided on oath or affirmation.

127. Legal privilege

127. (1) Subject to subsection (2), nothing in this Act shall compel the disclosure by any person of privileged legal material or authorise the taking of privileged legal material.

• (2) The disclosure of information may be compelled, or possession of it taken, pursuant to this Act, notwithstanding that it is apprehended that the information is privileged legal material, provided that the compelling of its disclosure or the taking of its possession is done by means whereby the confidentiality of the information can be maintained (as against the person compelling such disclosure or taking such possession) pending the determination by the High Court of the issue as to whether the information is privileged legal material.

• (3) Without prejudice to subsection (4), where, in the circumstances referred to in subsection (2), information has been disclosed or taken possession of pursuant to this Act, the person—

• (a) to whom such information has been so disclosed, or

• (b) who has taken possession of it,

shall (unless the person has, within the period subsequently mentioned in this subsection, been served with notice of an application under subsection (4) in relation to the matter concerned) apply to the High Court for a determination as to whether the information is privileged legal material and an application under this section shall be made not later than 30 working days from the date on which the disclosure or the taking of possession occurred.

• (4) A person who, in the circumstances referred to in subsection (2), is compelled to disclose information, or from whose possession information is taken, pursuant to this Act, may apply to the High Court for a determination as to whether the information is privileged legal material.

• (5) Pending the making of a final determination of an application under subsection (3) or (4), the High Court may give such interim or interlocutory directions as the court considers appropriate including, without prejudice to the generality of the foregoing, directions as to—

• (a) the preservation of the information, in whole or in part, in a safe and secure place in any manner specified by the court, or

• (b) the appointment of a person with suitable legal qualifications possessing the level of experience, and the independence from any interest falling to be determined between the parties concerned, that the court considers to be appropriate for the purpose of—

• (i) examining the information, and

• (ii) preparing a report for the court with a view to assisting or facilitating the court in the making by the court of its determination as to whether the information is privileged legal material.

• (6) An application under subsection (3) or (4) shall be by motion and may, if the High Court directs, be heard otherwise than in public.

• (7) In this section—

“computer” includes a personal organiser or any other electronic means of information storage or retrieval;

“information” means information contained in a book, document, record, a computer or otherwise;

“privileged legal material” means information which, in the opinion of the High Court, a person is entitled to refuse to produce on the grounds of legal professional privilege.

PART 8 Application to Central Bank of Ireland

128. Definitions

128. In this Part—

“Act of 1942” means the Central Bank Act 1942;

“Central Bank” means the Central Bank of Ireland.

129. Application to Central Bank

129. Parts 5, 6 and 7 shall not apply to the Central Bank.

130. Amendment of section 2 of Act of 1942

130. Section 2 of the Act of 1942 is amended, in subsection (2A)—

• (a) in paragraph (bm), by the substitution of “2012;” for “2012.”, and

• (b) by the insertion of the following paragraph after paragraph (bm):

• “(bn) Regulation (EU) 2024/1689 of the European Parliament and of the Council of 13 June 2024⁵.”.

131. Amendment of section 33AK of Act of 1942

131. Section 33AK of the Act of 1942 is amended—

• (a) in subsection (5)—

• (i) in paragraph (bb), by the substitution of “2013/36/EU),” for “2013/36/EU), or”,

• (ii) in paragraph (bc), by the substitution of “2025), or” for “2025).”, and

• (iii) by the insertion of the following paragraph after paragraph (bc):

• “(bd) for any purpose connected to the functions of the Bank as a market surveillance authority under Regulation (EU) 2024/1689 of the European Parliament and of the Council of 13 June 2024⁶.”,

and

• (b) in subsection (10), in the definition of “supervisory EU legal acts”—

• (i) in paragraph (ar), by the substitution of “2011),” for “2011);”, and

• (ii) by the insertion of the following paragraph after paragraph (ar):

• “(as) Regulation (EU) 2024/1689 of the European Parliament and of the Council of 13 June 2024⁷;”.

132. Amendment of Schedule 2 to Act of 1942

132. Schedule 2 of the Act of 1942 is amended in Part 1, by the insertion of the following item after item 52:

“

53	No. X of 2026	Regulation of Artificial Intelligence Act 2026	Part 4

”.

133. Administrative fines that may be imposed by Central Bank

133. (1) Where the provisions of the Act of 1942 are invoked in relation to a contravention of this Act or any of the following (each of which is referred to in this section as a “relevant infringement”):

• (a) an infringement of Article 5;

• (b) an infringement of obligations of providers pursuant to Article 16;

• (c) an infringement of obligations of authorised representatives pursuant to Article 22;

• (d) an infringement of obligations of importers pursuant to Article 23;

• (e) an infringement of obligations of distributors pursuant to Article 24;

• (f) an infringement of obligations of deployers pursuant to Article 26;

• (g) an infringement of transparency obligations for providers and deployers pursuant to Article 50;

• (h) an infringement referred to in paragraph (5) of Article 99,

the administrative fine specified in the paragraph of Article 99 corresponding to the relevant infringement may be imposed by the Central Bank—

• (i) following an inquiry under section 33AO or 33AR of the Act of 1942, or

• (ii) in accordance with section 33AR or 33AV of the Act of 1942.

• (2) The power of the Central Bank to impose any of the administrative fines specified in Article 99 is in addition to and not in substitution for its power to impose any of the sanctions specified in section 33AQ of the Act of 1942.

• (3) For the purposes of a contravention of this Act, or for the purposes of a relevant infringement, any reference in the Act of 1942 to the sanctions set out in section 33AQ of that Act is to be read as including a reference to the administrative fines specified in respect of the relevant infringement concerned.

• (4) In the case of a relevant infringement by an undertaking referred to in Article 99(6), the fine imposed shall not exceed the amount referred to in that Article.

• (5) Where an administrative fine is imposed by the Central Bank in respect of a contravention of this Act or in respect of a relevant infringement, the Central Bank shall have regard to the matters in Article 99(7) when determining the amount of the administrative fine.

PART 9 Amendment of Act of 2014

134. Amendment of section 2 of Act of 2014

134. Section 2 of the Act of 2014 is amended—

• (a) in the definition of “relevant statutory provisions”, by the insertion of the following paragraph after paragraph (a):

• “(aa) a relevant Regulation;”,

and

• (b) by the insertion of the following definitions:

“ ‘Artificial Intelligence Regulation’ means Regulation (EU) 2024/1689 of the European Parliament and of the Council of 13 June 2024⁸ laying down harmonised rules on artificial intelligence and amending Regulations (EC) No 300/2008, (EU) No 167/2013, (EU) No 168/2013, (EU) 2018/858, (EU) 2018/1139 and (EU) 2019/2144 and Directives 2014/90/EU, (EU) 2016/797 and (EU) 2020/1828 (Artificial Intelligence Act);

‘Artificial Intelligence Regulation infringement’ means an infringement of the following Articles of the Artificial Intelligence Regulation:

• (a) Articles 16 to 27;

• (b) Article 43;

• (c) Articles 47 to 50;

• (d) Article 72;

• (e) Article 73;

‘Artificial Intelligence Regulation investigation’ means an investigation pursuant to a direction under section 46B where there is a suspected Artificial Intelligence Regulation infringement;

‘Member State competent authority’ means an authority that is designated by a Member State (other than the State) as a competent authority for the purposes of the Artificial Intelligence Regulation;

‘relevant Regulation’ means the Artificial Intelligence Regulation;”.

135. Amendment of section 10 of Act of 2014

135. Section 10 of the Act of 2014 is amended, in subsection (1), by the insertion of the following paragraph after paragraph (c):

• “(ca) to carry out an Artificial Intelligence Regulation investigation into any suspected Artificial Intelligence Regulation infringement that may be occurring or has occurred, either—

  • (i) on its own initiative, or

  • (ii) as part of its market surveillance activities,

  in response to a complaint made to it by any person, or at the request of a Member State competent authority or public authority of a Member State (other than the State) under the Artificial Intelligence Regulation,”.

136. Administrative fines

136. The Act of 2014 is amended by the insertion of the following Part after Part 2: