906 Authorised officers and Garda Síochána

This section allows an officer of the Revenue Commissioners who is authorised to enter premises to carry out inspection duties in relation to PAYE, Relevant Contracts Tax or Self Assessment audit may bring with him/her a member or members of the Garda Siochâna. If the Revenue officer is obstructed or interfered with, the Gardaí have the power of arrest without warrant.

Relevant Date: Finance Act 2021