Michael Noonan (Limerick City, Fine Gael) | Oireachtas source

I move amendment No. 25:

In page 14, before section 20, to insert the following new section:26.—(1) Subject to subsection (2), an authorised officer may at all reasonable times enter any premises—

(a) which the authorised officer has reasonable grounds to believe are or have been used for, or in relation to, the business of a person to whom this Part applies, or
(b) at, on or in which the authorised officer has reasonable grounds to believe that records relating to the business of a person to whom this Part applies are kept.

(2) An authorised officer shall not enter a dwelling, otherwise than—

(a) with the consent of the occupier, or
(b) pursuant to a warrant under section 28.

(3) In this Chapter “premises” includes vessel, aircraft, vehicle and any other means of transport, as well as land and any other fixed or moveable structure.”.