1.—(1) In this Act—

“the Bureau” means the Criminal Assets Bureau established by section 3;

“the bureau legal officer” means the legal officer of the Bureau;

“bureau officer” means a person appointed as a bureau officer under section 8;

“the Chief Bureau Officer” means the chief officer of the Bureau;

“the Commissioner” means the Commissioner of the Garda Síochána;

F1["criminal conduct" means any conduct which—

(a) constitutes an offence or more than one offence, or

(b) where the conduct occurs outside the State, constitutes an offence under the law of the state or territory concerned and would constitute an offence or more than one offence if it occurred within the State;]

“the establishment day” means the day appointed by the Minister under section 2;

“Garda functions” means any power or duty conferred on any member of the Garda Síochána by or under any enactment (including an enactment passed after the passing of this Act) or the common law;

“member of the family”, in relation to an individual who is a bureau officer or a member of the staff of the Bureau, means the spouse, parent, grandparent, step-parent, child (including a step-child or an adopted child), grandchild, brother, sister, half-brother, half-sister, uncle, aunt, nephew or niece of the individual or of the individual's spouse, or any person who is cohabiting or residing with the individual;

“the Minister” means the Minister for Justice;

F1["place" includes a dwelling;]

“proceedings” includes any hearing before the Appeal Commissioners (within the meaning of the Revenue Acts) or before an appeals officer or the Social Welfare Tribunal under the Social Welfare Acts or a hearing before any committee of the Houses of the Oireachtas;

“Revenue Acts” means—

(a) the Customs Acts,

(b) the statutes relating to the duties of excise and to the management of those duties,

(c) the Tax Acts,

(d) the Capital Gains Tax Acts,

(e) the F2[Value-Added Tax Consolidation Act 2010],

(f) the Capital Acquisitions Tax Act, 1976,

(g) the statutes relating to stamp duty and to the management of that duty,

(h) Part VI of the Finance Act, 1983,

(i) Chapter IV of Part II of the Finance Act, 1992,

and any instruments made thereunder and any instruments made under any other enactment and relating to tax;

“tax” means any tax, duty, levy or charge under the care and management of the Revenue Commissioners.

(2) In this Act—

(a) a reference to a section is a reference to a section of this Act unless it is indicated that reference to some other enactment is intended,

(b) a reference to a subsection, paragraph or subparagraph is a reference to the subsection, paragraph or subparagraph of the provision in which the reference occurs unless it is indicated that reference to some other provision is intended, and

(c) a reference to an enactment shall be construed as a reference to that enactment as amended or extended by any other enactment.