387. Deputy Marian Harkin asked the Minister for Finance if the power of seizure pursuant to section 141 of the Finance Act 2001 as amended may only be lawfully used when the Revenue Commissioners VRT enforcement officers have adequate evidence to make a determination of liability to forfeiture; if the power of detention pursuant to section 140 of the Finance Act 2001 as amended must be used instead in cases in which enforcement officers of the Revenue Commissioners VRT reasonably suspect a VRT offence has been committed but require further evidence in order to make such a determination; and if he will make a statement on the matter. [40305/21]

Summary

387. Deputy Marian Harkin asked the Minister for Finance if the power of seizure pursuant to section 141 of the Finance Act 2001 as amended may only be lawfully used when the Revenue Commissioners VRT enforcement officers have adequate evidence to make a determination of liability to forfeiture; if the power of detention pursuant to section 140 of the Finance Act 2001 as amended must be used instead in cases in which enforcement officers of the Revenue Commissioners VRT reasonably suspect a VRT offence has been committed but require further evidence in order to make such a determination; and if he will make a statement on the matter. [40305/21]

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• Revenue Commissioners

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