Companies Act 2014 section 944M

Secondment to Authority of member of Garda Síochána

Section 944M sets out the rules that apply when a member of the Garda Síochána is seconded to the Corporate Enforcement Authority, ensuring they retain their police powers, duties and chain of command throughout the secondment.

  • A seconded Garda member remains under the general direction and control of the Garda Commissioner, despite working with the Authority
  • The seconded member retains all the powers and duties of a Garda Síochána member, both under the Companies Act and more broadly
  • The seconded member may continue to exercise those police powers and perform those duties during the secondment
  • Any Garda member already seconded to the Director of Corporate Enforcement before the Authority's establishment day transferred automatically to the Authority on the same terms and conditions

Access full legislation.And much more.

By becoming a member, your team gets full access to Tax World research tools and source-backed tax resources.