27. —(1) The Minister for Justice may by regulations provide for the recording by electronic or other similar means of the questioning of persons by members of the Garda Síochána at Garda Síochána stations or elsewhere in connection with the investigation of offences.

(2) The regulations may be made so as to apply generally or to questioning at such places, to such extent, in relation to such offences or in such circumstances, as may be prescribed therein.

(3) The regulations shall include provision for the preservation, for such time and in such manner as may be prescribed therein, of every recording made in accordance with the regulations.

(4) Any failure to comply with a provision of the regulations shall not by itself render a person liable to civil or criminal proceedings, and (without prejudice to the power of the court to exclude evidence at its discretion) shall not by itself render inadmissible in evidence anything said during such questioning.