Section 906 Authorised officers and Garda Síochána
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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.
What powers do Revenue have to allow a member of An Garda Síochána to accompany an authorised officer to an audit?
An authorised officer means a Revenue officer who has a written authorisation from the Revenue Commissioners to inspect records relating PAYE (section 903), relevant contracts (section 904), or any tax (section 905)....
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