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Taxes Consolidation Act, 1997 (Number 39 of 1997)

906Authorised officers and Garda Síochána.

[FA92 s236]

Where an authorised officer (within the meaning of section 903, 904 or 905, as the case may be) in accordance with section 903, 904 or 905 enters any premises or place, the authorised officer may be accompanied by a member or members of the Garda Síochána, and any such member may arrest without warrant any person who obstructs or interferes with the authorised officer in the exercise or performance of his or her powers or duties under any of those sections.