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50 2001

CRIMINAL JUSTICE (THEFT AND FRAUD OFFENCES) ACT, 2001

PART 9

Miscellaneous

Liability for offences by bodies corporate and unincorporated.

58. —(1) Where—

(a) an offence under this Act has been committed by a body corporate, and

(b) the offence is proved to have been committed with the consent or connivance of, or to have been attributable to any neglect on the part of, a person who was either—

(i) a director, manager, secretary or other officer of the body corporate, or

(ii) a person purporting to act in any such capacity,

that person, as well as the body corporate, is guilty of an offence and 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) shall apply in relation to the acts and defaults of a member in connection with the member's functions of management as if he or she were a director or manager of the body corporate.

(3) The foregoing provisions shall apply, with the necessary modifications, in relation to offences under this Act committed by an unincorporated body.

Reporting of offences.

59. —(1) In this section—

“firm” means a partnership, a corporate or unincorporated body or a self-employed individual;

“relevant person” means a person—

(a) who audits the accounts of a firm, or

(b) who otherwise with a view to reward assists or advises a firm in the preparation or delivery of any information, or of any declaration, return, account or other document, which the person knows will be, or is likely to be, used for the purpose of keeping or auditing the accounts of the firm,

but does not include an employee of a firm who—

(i) in that capacity so assists or advises the firm, and

(ii) whose income from so doing consists solely of emoluments chargeable to income tax under Schedule E, as defined in section 19 of the Taxes Consolidation Act, 1997 .

(2) Where the accounts of a firm, or as the case may be any information or document mentioned in subsection (1)(b), indicate that—

(a) an offence under this Act (other than sections 8, 12 to 15, 49(1) and 52(8)) may have been committed by the firm concerned, or

(b) such an offence may have been committed in relation to its affairs by a partner in the firm or, in the case of a corporate or unincorporated body, by a director, manager, secretary or other employee thereof, or by the self-employed individual concerned,

the relevant person shall, notwithstanding any professional obligations of privilege or confidentiality, report that fact to a member of the Garda Síochána.

(3) A disclosure in a report made in good faith by a relevant person to a member of the Garda Síochána under subsection (2) shall not be treated as a breach of any restriction imposed by statute or otherwise or involve the person in liability of any kind.

(4) A person who fails, without reasonable excuse, to comply with the duty imposed by subsection (2) is guilty of an offence and is liable on summary conviction to a fine not exceeding £1,500 or imprisonment for a term not exceeding 12 months or both.

Evidence in proceedings.

60. —(1) For the purposes of any provision of this Act relating to specified conduct outside the State—

(a) a document purporting to be signed by a lawyer practising in the state or a territorial unit within it where the conduct is alleged to have occurred and stating that the conduct is an offence under the law of that state or territorial unit, and

(b) a document purporting to be a translation of a document mentioned in paragraph (a) 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.

(2) For the purposes of section 45 a document purporting to be signed by an officer of the Department of Foreign Affairs and stating that a passport was issued by the Department to a specified person on a specified date and that, to the best of the officer's knowledge and belief, the person has not ceased to be an Irish citizen shall be admissible in any proceedings, without further proof, as evidence that the person was an Irish citizen on the date on which the offence under that section with which the person is charged was committed, unless the contrary is shown.

Jurisdiction of District Court in certain proceedings.

61. —For the purposes of the exercise of jurisdiction by a judge of the District Court in proceedings for an offence under this Act committed on a vessel or hovercraft or on an installation in the territorial seas or in a designated area (within the meaning of the Continental Shelf Act, 1968 ) the offence may be treated as having been committed in any place in the State.

Amendment of section 9 of Married Women's Status Act, 1957.

62. Section 9 of the Married Women's Status Act, 1957 , is hereby amended by the substitution for subsection (3) of the following subsection:

“(3) No criminal proceedings referred to in subsection (1) or (2) shall be taken by a spouse against the other spouse except by or with the consent of the Director of Public Prosecutions.”.

Amendment of Defence Act, 1954.

63. —The Defence Act, 1954 , is hereby amended by the substitution for section 156 (as substituted by the Larceny Act, 1990 ) of the following section:

“156.—(1) Every person subject to military law who—

(a) steals or otherwise unlawfully obtains any property belonging to a person subject to military law or any public service property or service property, or

(b) handles or possesses (within the meaning of section 17 or 18 of the Criminal Justice (Theft and Fraud Offences) Act, 2001) any such property,

is guilty of an offence against military law and shall, on conviction by court-martial, be liable to suffer imprisonment for any term not exceeding two years or any less punishment awardable by a court martial.

(2) The said sections 17 and 18 shall apply to the offences of handling and possessing under subsection (1)(b) of this section as they apply to the offences of handling and possessing stolen or otherwise unlawfully obtained property.”.

Amendment of Bail Act, 1997.

64. —The Schedule to the Bail Act, 1997 , is hereby amended by the substitution, for the matter contained in paragraph 17, of “Any offence under the Criminal Justice (Theft and Fraud Offences) Act, 2001.” and by the deletion of the section headed “Forgery etc. offences.”.

Effect of Act and transitional provisions.

65. —(1) This Act, save as otherwise provided by it, shall, as regards offences under any of its provisions, have effect only in relation to offences wholly or partly committed on or after the commencement of any such provision.

(2) No repeal or amendment by this Act of any enactment relating to procedure or evidence or to the jurisdiction or powers of any court or to the effect of a conviction shall affect the operation of the enactment in relation to offences committed before the commencement of this Act or to proceedings for any such offence.

(3) If—

(a) a person is charged in the alternative with having committed an offence under a statute or rule of law in force immediately before the commencement of this Act and an offence under this Act, and

(b) it is proved that the person did acts which would constitute either of the offences charged, but it is not proved whether those acts were done before or after such commencement,

the person may be convicted of the first-mentioned offence but shall not be liable to a penalty greater than the lesser of the maximum penalties provided for the two offences with which the person was charged.

(4) Except as regards offences committed before the commencement of this Act and except where the context otherwise requires—

(a) references in any enactment passed before this Act to an offence abolished by this Act shall, subject to any express amendment or repeal made by this Act, have effect as references to the corresponding offence under this Act, and

(b) without prejudice to paragraph (a), references, however expressed, in any enactment, whenever passed, to theft or stealing (including references to stolen goods) or related offences, and references to robbery, burglary, aggravated burglary, receiving or handling stolen property, forgery or counterfeiting shall be construed in accordance with the provisions of this Act, and any such enactment shall have effect accordingly, with any necessary modifications.

(5) (a) The repeal by section 3 (1) of sections 23 (robbery), 23A (burglary) and 23B (aggravated burglary) of the Larceny Act, 1916, shall not affect the operation of those sections for the purposes of section 2 of, and paragraph 9 of the Schedule to, the Criminal Law (Jurisdiction) Act, 1976 , and accordingly that section and that paragraph shall have effect as if section 3 (1) had not been enacted.

(b) References in paragraph (a) to sections 23, 23A and 23B of the Larceny Act, 1916, are to those sections as substituted, or as the case may be inserted, by sections 5 to 7 of the Criminal Law (Jurisdiction) Act, 1976 .

(6) On the commencement of this subsection—

(a) subsection (5) shall cease to have effect,

(b) sections 5 to 7 of the Criminal Law (Jurisdiction) Act, 1976 , shall be repealed, and

(c) the following paragraph shall be substituted for paragraph 9 of the Schedule to the Criminal Law (Jurisdiction) Act, 1976 :

Robbery and burglary

9. Any offence under the following provisions of the Criminal Justice (Theft and Fraud Offences) Act, 2001:

(a) section 13 (aggravated burglary);

(b) section 14 (robbery).”.