Taxes Consolidation Act 1997 section 868

Execution of warrants

Section 868 provides for the execution of warrants issued under the income tax, corporation tax and capital gains tax legislation, and for Garda assistance in that process.

• Warrants issued under the Tax Acts (income tax and corporation tax) and the Capital Gains Tax Acts must be carried out by the person to whom they are directed.
• Members of the Garda Síochána are required to assist in the execution of those Acts.
• The section ensures that warrants have practical enforceability by placing a legal obligation on the named recipient to act on them.
• The Garda obligation extends to aiding in the execution of the Tax Acts and the Capital Gains Tax Acts generally.