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Copyright and Related Rights Act 2000
Power of Revenue Commissioners to make regulations.
148.—(1) The Revenue Commissioners may prescribe the form in which notice is to be given under section 147 and require a person giving notice—
(a) to furnish the Revenue Commissioners with such evidence as may be prescribed, either on giving notice or when the goods are imported, or at both these times, and
(b) to comply with such other conditions as may be prescribed.
(2) Regulations made under this section may require a person giving a notice under section 147—
(a) to pay such fees in respect of the notice as may be specified by the Revenue Commissioners from time to time,
(b) to give such security as may be specified by the Revenue Commissioners in respect of any liability or expense which the Revenue Commissioners may incur in consequence of the notice given by reason of the detention of any infringing copy, article or device or anything done to any infringing copy, article or device detained, and
(c) to indemnify the Revenue Commissioners against any such liability or expense whether security has been given or not.
(3) Regulations made under this section may make different provisions in respect of different classes of case to which they apply and may include such incidental and supplementary provisions as the Revenue Commissioners consider expedient from time to time.
(4) Any fees paid pursuant to regulations made under this section shall be accounted for in such manner as shall be prescribed by the Minister for Finance.
Annotations
Modifications (not altering text):
C11
Functions transferred and references to “Minister for Finance” construed as "Minister for Public Expenditure and Reform" (29.07.2011) by Finance (Transfer of Departmental Administration and Ministerial Functions) Order 2011 (S.I. No. 418 of 2011), arts. 3, 5 and sch. 1 part 2, in operation as per art. 1(2).
3. The functions conferred on the Minister for Finance by or under the provisions of —
(a) the enactments specified in Schedule 1, and
...
are transferred to the Minister for Public Expenditure and Reform.
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5. References to the Minister for Finance contained in any Act or instrument under an Act and relating to any functions transferred by this Order shall, from the commencement of this Order, be construed as references to the Minister for Public Expenditure and Reform.
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Schedule 1
Enactments
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Part 2
1922 to 2011 Enactments
|
Number and Year |
Short Title |
Provision |
|
(1) |
(2) |
(3) |
|
... |
... |
... |
|
No. 28 of 2000 |
Copyright and Related Rights Act 2000 |
Sections 8, 148(4), 175, 280, 355, 363 and 365 |
|
... |
... |
... |
The history of the Ministers concerned with Finance aspects of the Copyright and Related Rights Act 2000 can be traced as follows:
• Functions transferred and title of Minister for Finance changed to Public Expenditure and Reform (29.07.2011) by Finance (Transfer of Departmental Administration and Ministerial Functions) Order 2011 (S.I. No. 418 of 2025);
• Title of Minister for Public Expenditure and Reform changed to Public Expenditure, National Development Plan Delivery and Reform (1.02.2023) by Public Expenditure and Reform (Alteration of Name of Department and Title of Minister) Order 2023 (S.I. No. 19 of 2023), in operation as per art. 1(2);
• Title of Minister for Public Expenditure, National Development Plan Delivery and Reform changed to Public Expenditure, Infrastructure, Public Service Reform and Digitalisation (5.06.2025) by Public Expenditure, National Development Plan Delivery and Reform (Alteration of Name of Department and Title of Minister) Order 2025 (S.I. No. 243 of 2025).