Firearms and Offensive Weapons Act 1990
5.— The Firearms Act, 1925, is hereby amended by the insertion in section 10 after subsection (3) of the following subsection:
“(3A) ( a) A person shall not sell, transfer or otherwise dispose of a firearm or ammunition for a firearm to a person who habitually resides, or to a body at an address, in a country that stands prescribed for the time being for the purposes of this section unless the superintendent of the Garda Síochána of the district in which the firearm or ammunition is kept, being satisfied that the transaction is authorised by the competent authorities of that country, also authorises it.
( b) This subsection is without prejudice to the other provisions of this section and to section 16 of this Act but subsection (4) of that section does not apply to a firearm or ammunition for a firearm carried by a person from the State for the purpose of transferring it permanently to such a country as aforesaid.
( c) In this subsection ‘ firearm’ does not include a firearm specified in paragraph (c) or (d) (or in paragraph (f) or (g) so far as either of those paragraphs relates to the said paragraph (c) or (d)) of section 4 (1) of the Firearms and Offensive Weapons Act, 1990.”.