Charities Act 2009
Entry and search of premises.
69.— (1) Upon the application of an inspector or an officer or member of staff of the Authority, a judge of the District Court may, if satisfied that there are reasonable grounds for believing that there has been a failure to comply with a requirement under section 68 in respect of any books, documents or other records and such books, documents or other records are on any premises (including a dwelling), issue a warrant authorising a named inspector or a named officer or member of staff of the Authority, accompanied by such officers or members of staff of the Authority or members of the Garda Síochána as may be necessary, at any time or times (not later than the expiration of one month from the date of the issue of the warrant), to—
(a) enter the premises (if necessary by the use of reasonable force),
(b) search the premises and inspect and take possession of all books, documents or records as appear to be the books, documents or records that are the subject of a requirement under section 68, and
(c) take all necessary measures to ensure that such books, documents or other records are preserved and not interfered with.
(2) Subject to subsection (3), any books, documents or other records of which possession is taken in accordance with a warrant under this section may be retained for a period of 3 months.
(3) If, within the period specified in subsection (2), proceedings for an offence are brought against any person and books, documents or other records of which possession is taken in accordance with a warrant under this section are required for the purposes of those proceedings, those books, documents or records may be retained until final judgment is entered in those proceedings.
(4) Any person who obstructs or interferes with an inspector or an officer or member of the staff of the Authority or a member of the Garda Síochána in the course of exercising a power conferred on him or her by a warrant under this section or impedes the exercise by the inspector, officer, member of staff or member, as the case may be, of such power shall be guilty of an offence.