Offences
Companies Act
Summary prosecutions
865. (1) Summary proceedings in relation to an offence under this Act may be brought and prosecuted by:
(a) the Director of Public Prosecutions; or
(b) the Director.
(2) Without prejudice to the generality of subsection (1), summary proceedings in relation to an offence under each of the following provisions may be brought and prosecuted by the Registrar:
(a) section 30 (8);
(b) section 137 (6);
(c) section 343 (11);
(d) section 430 (10), in so far as it relates to a default under section 430 (3);
(e) section 441 (3);
(f) section 530 (7);
(g) section 531 (8), (9) or (10);
(h) section 555 (2);
(i) section 592 (4);
(j) section 631 (4);
(k) section 651 ;
(l) section 669 (8) or (9);
(m) section 680 (9);
(n) section 681 (5);
(o) section 704 (6).
District court district within which summary proceedings may be brought
866. (1) Summary proceedings against a company or an officer of a company acting in his or her capacity as such (or a person purporting to so act) for an offence under this Act may be brought, heard and determined—
(a) before and by a judge of the District Court as provided for under section 79 or 79A of the Courts of Justice Act 1924 ,
(b) before and by a judge of the District Court for the time being assigned to the district court district in which the registered office of the company is situated immediately prior to the commencement of the proceedings, or
(c) where the offence is an offence under section 343 (11) (but without prejudice to the alternative venues provided under the preceding paragraphs) before a judge of the District Court for the time being assigned to—
(i) the Dublin Metropolitan District; or
(ii) the district court district of which the district court area of Carlow forms part;
but only to the extent, in the case of the district court district referred to in subparagraph (ii), that the judge so assigned is exercising jurisdiction in the district court area of Carlow so referred to.
(2) In this section “officer of a company” includes a director, shadow director, promoter, statutory auditor, receiver, liquidator or secretary of a company.
(3) For the purposes of this section, the place for the time being recorded by the Registrar as the situation of the registered office of the company shall be deemed to be the registered office of the company notwithstanding that the situation of its registered office may have changed.
Period within which summary proceedings may be commenced
867. (1) Notwithstanding (in the case of category 3 or 4 offences) section 10 (4) of the Petty Sessions (Ireland) Act 1851 , summary proceedings in relation to an offence under this Act may be commenced—
(a) at any time within 3 years after the date on which the offence was committed, or
(b) if, at the expiry of the period referred to in paragraph (a), the person against whom the proceedings are to be brought is outside the State, within 6 months after the date on which he or she next enters the State, or
(c) at any time within 3 years after the date on which evidence that, in the opinion of the person bringing the proceedings, is sufficient to justify the bringing of the proceedings comes to that person’s knowledge,
whichever is the later.
(2) For the purposes of subsection (1)(c), a certificate signed by or on behalf of the person bringing the proceedings as to the date on which the evidence referred to in that provision came to his or her knowledge shall be prima facie evidence of that date.
(3) In any proceedings, a document purporting to be a certificate issued for the purposes of subsection (2) and to be signed by the person bringing the proceedings shall be—
(a) deemed to be so signed, and
(b) admitted as evidence without further proof of the signature or of the person purporting to sign the certificate.
Prosecution of companies on indictment
868. (1) The following provisions of this section apply where a company is charged, either alone or with some other person, with an indictable offence.
(2) The company may appear, at all stages of the proceedings, by a representative and the answer to any question put to a person charged with an indictable offence may be made on behalf of the company by that representative but if the company does not so appear it shall not be necessary to put the questions and the District Court may, notwithstanding its absence, send forward the company for trial and exercise any of its other powers under Part 1A of the Criminal Procedure Act 1967 , including the power to take depositions.
(3) Any right of objection or election conferred upon the accused person by any enactment may be exercised on behalf of the company by its representative.
(4) Any plea that may be entered or signed by an accused person, whether before the District Court or before the trial judge, may be entered in writing on behalf of the company by its representative, and if the company does not appear by its representative or does appear but fails to enter any such plea, the trial shall proceed as though the company had duly entered a plea of not guilty.
(5) In this section, “representative” in relation to a company means a person duly appointed by the company to represent it for the purpose of doing any act or thing which the representative of a company is authorised by this section to do.
(6) A representative of a company shall not, by virtue only of being appointed for the purpose referred to in subsection (5), be qualified to act on behalf of the company before any court for any other purpose.
(7) A representative for the purpose of this section need not be appointed under the seal of the company.
(8) A statement in writing purporting to be signed by a managing director of the company or some other person (by whatever name called) who manages, or is one of the persons who manage, the affairs of the company, to the effect that the person named in the statement has been appointed as the representative of the company for the purposes of this section shall be admissible without further proof as evidence that that person has been so appointed.
Offences by body committed with consent of its officer
869. (1) This section applies where an offence is committed by a body corporate under:
(a) section 785 ;
(b) section 790 ; or
(c) section 876 .
(2) In any case to which this section applies, if the offence under section 785 , 790 or 876 , as the case may be, is proved to have been committed with the consent or connivance of or to be attributable to any neglect on the part of any person who is a director, manager, secretary, or other officer of the body corporate, or any person who was purporting to act in any such capacity, that person as well as the body corporate shall be guilty of an offence and shall be liable to be proceeded against and punished as if he or she were guilty of the first-mentioned offence.
(3) Where the affairs of a body corporate are managed by its members, subsection (2) shall apply in relation to the acts and defaults of a member in connection with his or her functions of management as if he or she were a director or manager.
Further offence, where contravention continued after conviction for an offence, and penalties for such offence
870. If the contravention in respect of which a person is convicted of an offence under this Act is continued after the conviction, the person shall be guilty of a further offence on every day on which the contravention continues and for each such offence the person shall be liable—
(a) where the original contravention was a category 1 offence, whether prosecuted summarily or on indictment, on—
(i) conviction on indictment, to a fine not exceeding €5,000, or
(ii) summary conviction, to a class D fine,
(b) where the original contravention was a category 2 offence, whether prosecuted summarily or on indictment, on—
(i) conviction on indictment, to a fine not exceeding €1,000, or
(ii) summary conviction, to a fine not exceeding €100,
or
(c) where the original contravention was a category 3 offence or a category 4 offence, on summary conviction to a fine not exceeding €50.
Categories 1 to 4 offences — penalties
871. (1) A person guilty of an offence under this Act that is stated to be a category 1 offence shall be liable—
(a) on summary conviction, to a class A fine or imprisonment for a term not exceeding 12 months or both, or
(b) on conviction on indictment, to a fine not exceeding €500,000 or imprisonment for a term not exceeding 10 years or both.
(2) A person guilty of an offence under this Act that is stated to be a category 2 offence shall be liable—
(a) on summary conviction, to a class A fine or imprisonment for a term not exceeding 12 months or both, or
(b) on conviction on indictment, to a fine not exceeding €50,000 or imprisonment for a term not exceeding 5 years or both.
(3) A person guilty of an offence under this Act that is stated to be a category 3 offence shall be liable, on summary conviction, to a class A fine or imprisonment for a term not exceeding 6 months or both.
(4) A person guilty of an offence under this Act that is stated to be a category 4 offence shall be liable, on summary conviction, to a class A fine.
Court may order that convicted person remedy breach
872. The court in which a conviction for an offence under this Act is recorded or affirmed may order that the person convicted shall remedy the breach of this Act in respect of which that person was convicted.
Notice by Director to remedy default
873. (1) The Director may deliver a notice that complies with subsection (2) to a person if the Director has reasonable grounds for believing that the person has committed a category 3 or 4 offence.
(2) The notice referred to in subsection (1) is a notice that—
(a) is in the prescribed form,
(b) states that the person is alleged to have committed the offence,
(c) states that the person to whom the notice is delivered may during a period of 21 days beginning after the date of the notice, or such greater period as may be specified in the notice—
(i) remedy as far as practicable to the satisfaction of the Director any default that constitutes the offence, and
(ii) pay to the Director a prescribed amount which shall be accompanied by the notice,
and
(d) states that a prosecution of the person to whom the notice is delivered—
(i) will not be instituted during the period referred to in paragraph (c), and
(ii) will not be instituted in any event if, within the period referred to in paragraph (c), the default is remedied to the satisfaction of the Director and payment is made in accordance with the notice.
(3) Where a notice is delivered under subsection (1)—
(a) a person to whom it is delivered may, during the period specified in the notice, make to the Director payment of the amount specified in the notice, accompanied by the notice,
(b) the Director may receive the payment and issue a receipt for it and no payment so received shall in any circumstances be recoverable by the person who made it, and
(c) a prosecution in respect of the alleged offence shall not be instituted in the period specified in the notice and if the default is remedied to the satisfaction of the Director and payment of the amount specified in the notice is made during that period, no prosecution in respect of the alleged offence shall be instituted in any event.
(4) In a prosecution for an offence to which this section applies, the defendant shall bear the onus of showing that a payment pursuant to a notice under this section has been made.
(5) All payments made to the Director in pursuance of this section shall be paid into or disposed of for the benefit of the Exchequer in such manner as the Minister for Public Expenditure and Reform may direct.
(6) If the person mentioned in subsection (1) is a company, then that subsection authorises the delivery of the notice mentioned in it to an officer of the company but, where the notice is delivered to that officer, the second reference in that subsection to person, and each reference in subsections (2) and (3) to the person to whom the notice is delivered or otherwise to person, is to be read as a reference to the company.
Special provisions applying where default in delivery of documents to Registrar
874. (1) The Registrar may deliver a notice that complies with subsection (2) to a person if the Registrar has reasonable grounds for believing that the person is in default in the delivery, filing or making to the Registrar of a return or similar document required under this Act (being a default that constitutes a category 3 or 4 offence).
(2) The notice referred to in subsection (1) is a notice that—
(a) is in the prescribed form,
(b) states that the person has failed to deliver, file or make a specified return or similar document to the Registrar under a specified provision of this Act,
(c) states that the person to whom the notice is delivered may during a period of 21 days beginning after the date of the notice, or such greater period as may be specified in the notice—
(i) remedy the default, and
(ii) pay to the Registrar a prescribed amount which shall be accompanied by the notice,
and
(d) states that a prosecution of the person to whom the notice is delivered—
(i) will not be instituted during the period referred to in paragraph (c), and
(ii) will not be instituted in any event if, within the period referred to in paragraph (c), the default is remedied and payment is made in accordance with the notice.
(3) Where a notice is delivered under subsection (1)—
(a) a person to whom it is delivered may, during the period specified in the notice, make to the Registrar payment of the amount specified in the notice, accompanied by the notice,
(b) the Registrar may receive the payment and issue a receipt for it and no payment so received shall in any circumstances be recoverable by the person who made it, and
(c) a prosecution in respect of the alleged offence shall not be instituted in the period specified in the notice and if the default is remedied to the satisfaction of the Registrar and payment of the amount specified in the notice is made during that period, no prosecution in respect of the alleged offence shall be instituted in any event.
(4) In a prosecution for an offence to which this section applies, the defendant shall bear the onus of showing that a payment pursuant to a notice under this section has been made.
(5) All payments made to the Registrar in pursuance of this section shall be paid into or disposed of for the benefit of the Exchequer in such manner as the Minister for Public Expenditure and Reform may direct.
(6) If the person mentioned in subsection (1) is a company, then that subsection authorises the delivery of the notice mentioned in it to an officer of the company but, where the notice is delivered to that officer, the second reference in that subsection to person, and each reference in subsections (2) and (3) to the person to whom the notice is delivered or otherwise to person, is to be read as a reference to the company.
CHAPTER 8
Provision for enforcement of section 27(1) and additional general offences
Civil enforcement of prohibition on trading under misleading name
875. (1) On the application of the Registrar or the Director, the court may order that a person shall cease, within the time specified in the order, to carry on any trade, profession or business in contravention of section 27 (1) if that person has—
(a) been convicted of an offence under section 27 (2),
(b) been served with a notice by the Registrar or Director requiring that person to cease to carry on a trade, profession or business in contravention of section 27 (1), and
(c) failed to comply with the notice within 14 days after the date of service of the notice, or such greater period as may be specified in the notice in that behalf.
(2) In making an order under subsection (1) the court may order that all costs of and incidental to the application shall be borne by the person against whom the order is made.
Offence of providing false information
876. (1) A person shall be guilty of a category 2 offence if that person—
(a) in purported compliance with a provision of this Act, answers a question, provides an explanation, makes a statement or completes, signs, produces, lodges or delivers any return, report, certificate, balance sheet or other document that is false in a material particular, and
(b) knows that it is false in a material particular or is reckless as to whether it is or not,
but this subsection is subject to subsection (3) which provides for greater maximum penalties in certain cases.
(2) A person shall be guilty of a category 2 offence if—
(a) the person provides false information to an electronic filing agent knowing it to be false or being reckless as to whether it is so, and
(b) that information is subsequently transmitted in a return made, on that person’s behalf, to the Registrar,
but this subsection is subject to subsection (3) which provides for greater maximum penalties in certain cases.
(3) Where a person is convicted on indictment of an offence under subsection (1) or (2) and the court is of the opinion that any act, omission or conduct which constituted that offence has—
(a) substantially contributed to a company being unable to pay its debts,
(b) prevented or seriously impeded the orderly winding up of a company, or
(c) substantially facilitated the defrauding of the creditors of a company or creditors of any other person,
then, notwithstanding that it is a category 2 offence of which he or she has been convicted, the maximum term of imprisonment and the maximum amount of fine to which the person shall be liable for the offence shall be that as provided for in section 871 (1)(b) in relation to a category 1 offence.
Offence of destruction, mutilation or falsification of book or document
877. (1) Subject to subsection (2), an officer of a company shall be guilty of a category 2 offence who—
(a) destroys, mutilates or falsifies, or is privy to the destruction, mutilation or falsification, of any book or document affecting or relating to the property or affairs of the company, or
(b) makes or is a party to the making of a false entry in any such book or document.
(2) In any proceedings against a person in respect of an offence under subsection (1), it shall be a defence to prove that, in carrying out the destruction, mutilation or other act concerned, the person had no intention to defeat the process of the law and, in particular, the enforcement of this Act.
Offence of fraudulently parting with, altering or making omission in book or document
878. An officer of a company shall be guilty of a category 2 offence who—
(a) fraudulently parts with, alters, or makes an omission in any book or document affecting or relating to the property or affairs of the company, or
(b) is a party to the fraudulent parting with, fraudulent altering or fraudulent making of an omission in any such book or document.
CHAPTER 9
Evidential matters
Proof of certificate as to overseas incorporation
879. (1) This section applies where in any proceedings under, or for any other purpose of, this Part or Parts 1 to 13 or Part 15 , the existence of a body corporate or undertaking outside the State is alleged or is otherwise in issue.
(2) In subsection (3) “relevant certificate” means a certificate that—
(a) is signed by any person purporting to hold the office of registrar of companies or assistant registrar of companies or any similar office in any country prescribed for the purposes of this section, and
(b) certifies that the body corporate or undertaking named in the certificate has been incorporated or registered in that country.
(3) A relevant certificate shall be prima facie evidence of the incorporation or registration of the named body corporate or undertaking in the country concerned without proof of the signature of the person signing the certificate and without proof that the person signing the certificate holds the office purported to be held.
Proof of incorporation under overseas legislation
880. (1) This section applies where in any proceedings under, or for the purposes of, this Part or Parts 1 to 13 or Part 15 the incorporation, by virtue of any Act passed in any country, not being the State, of a corporation is alleged or is otherwise in issue.
(2) A copy of any Act by which a corporation is incorporated purporting—
(a) to be passed in any country prescribed for the purposes of this section, and
(b) to be published by the Government publishers of that country,
shall, without further proof, be prima facie evidence of the incorporation of the corporation.
Admissibility in evidence of certain matters
881. (1) Where an answer is given by an individual to a question put to that individual in the exercise of powers conferred by any of the provisions specified in subsection (2), that answer—
(a) may be used in evidence against that individual in any civil proceedings,
(b) shall not be used in evidence against that individual in any criminal proceedings except a prosecution for perjury in respect of an answer given.
(2) The provisions referred to in subsection (1) are the following:
(a) sections 753 to 757 ;
(b) sections 753 , 756 and 757 as applied by section 765 ;
(c) rules made in respect of the winding up of companies (whether by the court or voluntarily) by the rule making authority referred to in section 564 .
(3) A statement required by section 593 —
(a) may be used in evidence, in any civil proceedings, against any individual who makes or concurs in the making of the statement,
(b) shall not be used in evidence against that individual in any criminal proceedings except a prosecution for perjury in respect of any matter contained in the statement.
(4) A document purporting to be a copy of a report of an inspector appointed under Part 13 shall be admissible in any civil proceedings as evidence—
(a) of the facts set out in it without further proof, unless the contrary is shown, and
(b) of the opinion of the inspector in relation to any matter contained in the report.
Provision of information to juries
882. (1) In a trial on indictment of an offence under this Act, the trial judge may order that copies of all or any of the following documents be given to the jury in any form that the judge considers appropriate:
(a) any document admitted in evidence at the trial;
(b) the transcript of the opening speeches of counsel;
(c) any charts, diagrams, graphics, schedules or summaries of evidence produced at trial;
(d) the transcript of the whole or part of the evidence given at the trial;
(e) the transcript of the trial judge’s charge to the jury;
(f) any other document that in the opinion of the trial judge would assist the jury in its deliberations including, where appropriate, an affidavit by an accountant summarising, in a form that is likely to be comprehended by the jury, any transactions by the accused or other persons relevant to the offence.
(2) If the prosecutor proposes to apply to the trial judge for an order that a document referred to in subsection (1)(f) shall be given to the jury, the prosecutor shall give a copy of the document to the accused in advance of the trial and, on the hearing of the application, the trial judge shall take into account any representations made by or on behalf of the accused in relation to it.
(3) Where the trial judge has made an order that an affidavit referred to in subsection (1) (f) shall be given to the jury, the judge may in an appropriate case, with a view to assisting the jury in its deliberations, require the accountant who prepared the affidavit to explain to the jury any relevant accounting procedures or principles.
Certificate evidence
883. (1) In any legal proceedings (including proceedings relating to an offence), a certificate signed by an appropriate officer in the course of performing his or her functions is, in the absence of evidence to the contrary, proof of the following:
(a) if it certifies that the officer has examined the relevant records and that it appears from them that during a stated period an item was not received from a stated person, proof that the person did not during that period provide the item and that the item was not received;
(b) if it certifies that the officer has examined the relevant records and that it appears from them that a stated notice was not issued to a stated person, proof that the person did not receive the notice;
(c) if it certifies that the officer has examined the relevant records and that it appears from them that a stated notice was duly given to a stated person on a stated date, proof that the person received the notice on that date;
(d) if it certifies that the officer has examined the relevant records and that it appears from them that a stated notice was posted to a stated person at a stated address on a stated date, proof that the notice was received by that person at that address on a date 3 days after the date on which the document was posted;
(e) if it certifies that the officer has examined the relevant records and that it appears from them that a document was filed or registered with or delivered at a stated place, on a stated date or at a stated time, proof that the document was filed or registered with or delivered at that place, on that date or at that time.
(2) A certificate referred to in subsection (1) that purports to be signed by an appropriate officer is admissible in evidence in any legal proceedings without proof of the officer’s signature or that the officer was the proper person to sign the certificate.
(3) In this section—
“appropriate officer” means—
(a) in respect of functions that, under this Act, are to be performed by the Minister, the Minister or an officer of the Minister;
(b) in respect of functions that, under this Act, are to be performed by the Director, the Director or an officer of the Director;
(c) in respect of functions that, under this Act, are to be performed by the inspector or inspectors appointed under Part 13 , an inspector or, where more than one inspector is appointed, any inspector;
(d) in respect of functions that, under this Act, are to be performed by the Registrar, an assistant registrar or any other person authorised by the Minister under section 887 (9);
(e) in respect of functions that, under this Act, are to be performed by the Central Bank—
(i) the Head of Financial Regulation (within the meaning given by the Central Bank Act 1942 ); or
(ii) a person appointed by some other person to whom the Head of Financial Regulation has delegated responsibility for appointing persons for the purposes of this section;
“item” includes a document and any other thing;
“notice” includes—
(a) any request, notice, letter, demand or other document; and
(b) any form of obligation that an individual may have under this Act by reason of a demand or request made by an appropriate officer, whether communicated in writing, orally or by other means.
Documentary evidence
884. (1) A document prepared pursuant to any provision of this Act and purporting to be signed by any person is deemed, in the absence of evidence to the contrary, to have been signed by that person.
(2) A document submitted under this Act on behalf of any person is deemed to have been submitted by that person unless that person proves that it was submitted without that person’s consent or knowledge.
(3) A document that purports to be a copy of, or an extract from, any document kept by or on behalf of the Director and that purports to be certified by the Director, an officer of the Director or any person authorised by the Director to be a true copy of or extract from the original document is, without proof of the official position of the person certifying the document, admissible in evidence in all legal proceedings and of the same evidential effect as the original document.
(4) A document that purports to be a copy of, or an extract from, any document kept by the Minister and that purports to be certified by the Minister, an officer of the Minister or any person authorised by the Minister to be a true copy of or extract from the original document is, without proof of the official position of the person certifying the document, admissible in evidence in all legal proceedings and of the same evidential effect as the original document.
(5) A document that purports to be a copy of, or an extract from, any document kept by an inspector and that purports to be certified by the inspector or any person authorised by the inspector to be a true copy of or extract from the original document is, without proof of the official position of the person certifying the document, admissible in evidence in all legal proceedings and of the same evidential effect as the original document.
(6) A document that purports to be a copy of, or an extract from, any document kept by the Central Bank and certified by—
(a) the Head of Financial Regulation (within the meaning given by the Central Bank Act 1942 ), or
(b) a person authorised by the Head of Financial Regulation,
to be a true copy of or extract from the original document is, without proof of the official position of the person certifying the document, admissible in evidence in all legal proceedings and of the same evidential effect as the original document.
(7) For the purposes of this Act, a document that purports to have been created by a person is deemed, in the absence of evidence to the contrary, to have been created by that person, and any statement contained in the document is presumed to have been made by that person unless the document expressly attributes its making to some other person.
(8) This section, and in particular subsection (1), is in addition to, and does not derogate from, any other provision of this Act that provides for the receiving in evidence of a particular document and, in particular, its being received in evidence without proof of the signature of the person who purported to sign it, or that he or she possessed or held the capacity or position concerned.
Saving for privileged communications in context of requirements under section 724
885. Where proceedings are brought under this Act against any person, nothing in section 447 or 724 shall be taken to require any person who has acted as solicitor for the company to disclose any privileged communication made to him or her in that capacity.
Statutory declaration made in foreign place
886. (1) A statutory declaration made in a foreign place (in pursuance of, or for the purposes of, this Act) shall be deemed to have been validly made (in pursuance of, or for the purposes of, this Act) if—
(a) it is made in that place before a person entitled under the Solicitor’s Act 1954 to practise as a solicitor in the State, or
(b) it is made before a person authorised under the law of that place to administer oaths in that place and subsection (3), (4) or (5), whichever applies, is complied with.
(2) Subsection (1) is—
(a) without prejudice to the circumstances set out in the Statutory Declarations Act 1938 in which a statutory declaration may be made, and
(b) in addition to, and not in substitution for, the circumstances provided under the Diplomatic and Consular Officers (Provision of Services) Act 1993 or any other enactment in which a statutory declaration made by a person outside the State is regarded as a statutory declaration validly made (whether for purposes generally or any specific purpose).
(3) In a case falling within subsection (1)(b), and if the foreign place in question is situate in a state that is a contracting party to the EC Convention, then (unless that Convention does not extend to that particular place), the provisions of the EC Convention with regard to authentication shall apply in relation to the statutory declaration concerned, including the procedures for verification of any matter in circumstances where serious doubts, with good reason, arise in respect of that matter.
(4) In a case falling within subsection (1)(b), and if the foreign place in question is situate in a state that is a contracting party to the Hague Convention but is not a contracting party to the EC Convention, then (unless the Hague Convention does not extend to that particular place), the provisions of the Hague Convention with regard to authentication shall apply in relation to the statutory declaration concerned, including the procedures for verification of any matter in circumstances where serious doubts, with good reason, arise in respect of that matter.
(5) In a case falling within subsection (1)(b) to which neither subsection (3) nor (4) applies, the following shall be authenticated in accordance with the law of the foreign place in question:
(a) the signature of the person making the declaration (the “declarer”); and
(b) to the extent that that law requires either or both of the following to be authenticated—
(i) the capacity in which the declarer has acted in making the declaration;
(ii) the seal or stamp of the person who has administered the oath to the declarer.
(6) The Registrar may, in respect of a statutory declaration that purports to have been authenticated in the manner specified in subsection (5) and to be made in pursuance of or for the purposes of this Act, require such proof as the Registrar considers appropriate of any particular requirements of the law referred to in subsection (5).
(7) In this section—
“EC Convention” means the Convention Abolishing the Legalisation of Documents in the Member States of the European Communities of 25 May 1987;
“foreign place” means a place outside the State;
“Hague Convention” means the Convention Abolishing the Requirement of Legalisation for Foreign Public Documents done at the Hague on 5 October 1961;
“statutory declaration”, in addition to the meaning assigned to it by the Interpretation Act 2005 , means a declaration that conforms with the requirements of the Statutory Declarations Act 1938 , except for any requirements contained in section 1 of that Act or any other provision of it, expressly or impliedly limiting—
(a) the class of persons who may take and receive a declaration; or
(b) the places in which a declaration may be taken or received.
(8) A statutory declaration made—
(a) before 24 December 2006,
(b) in a place outside the State,
(c) before—
(i) if the place is not a place in England and Wales, Northern Ireland or Scotland, a person authorised under the law of that place to administer oaths or a person entitled under the Solicitor’s Act 1954 to practise as a solicitor in the State, or
(ii) if the place is a place in England and Wales, Northern Ireland or Scotland—
(I) a person entitled under the law of England and Wales, Northern Ireland or Scotland, as the case may be, to practise as a solicitor in England and Wales, Northern Ireland or Scotland, as the case may be, or to administer oaths there, or
(II) a person entitled under the Solicitor’s Act 1954 to practise as a solicitor in the State,
and
(d) purporting to be made in pursuance of or for the purposes of the Companies Acts (being the collective citation, with respect to enactments concerning companies, as stood provided, for the time being, by statute),
shall, if the declaration was delivered to the Registrar before 24 December 2006, be valid and deemed always to have been valid notwithstanding anything in the Diplomatic and Consular Officers (Provision of Services) Act 1993 or any other enactment and anything done on foot of that declaration’s delivery to the Registrar, including any subsequent registration of that declaration by the Registrar, shall be valid and be deemed always to have been valid notwithstanding anything in that Act or any other enactment.
(9) Nothing in subsection (8) affects any proceedings commenced before 24 December 2006.
The text in italics on this page is sourced from the Irish Statute Book and is re-published under the Licence for Re-Use of Public Sector Information made pursuant to Directive 2003/98/EC Directive 2013/37/EU of the European Parliament and of the Council on the re-use of public sector information transposed into Irish law by the European Communities (Re-Use of Public Sector Information) Regulations 2005 to 2015.