32. Section 37 of the Act of 2006 is amended—

(a) in subsection (1) —

(i) by inserting the following paragraph after paragraph (a):

“(aa) the Garda Síochána;”,

and

(ii) by inserting “or the Garda Síochána” after “or, as the case may be, the Revenue Commissioners”,

and

(b) in subsection (2) —

(i) by inserting the following paragraph after paragraph (a):

“(aa) the Garda Síochána,”,

and

(ii) by inserting “or the Garda Síochána” after “or, as the case may be, the Revenue Commissioners”.