Companies Act 2014
Period within which summary proceedings may be commenced
867. (1) Notwithstanding (in the case of category 3 or 4 offences) section 10(4) of the Petty Sessions (Ireland) Act 1851, summary proceedings in relation to an offence under this Act may be commenced—
(a) at any time within 3 years after the date on which the offence was committed, or
(b) if, at the expiry of the period referred to in paragraph (a), the person against whom the proceedings are to be brought is outside the State, within 6 months after the date on which he or she next enters the State, or
(c) at any time within 3 years after the date on which evidence that, in the opinion of the person bringing the proceedings, is sufficient to justify the bringing of the proceedings comes to that person’s knowledge,
whichever is the later.
(2) For the purposes of subsection (1)(c), a certificate signed by or on behalf of the person bringing the proceedings as to the date on which the evidence referred to in that provision came to his or her knowledge shall be prima facie evidence of that date.
(3) In any proceedings, a document purporting to be a certificate issued for the purposes of subsection (2) and to be signed by the person bringing the proceedings shall be—
(a) deemed to be so signed, and
(b) admitted as evidence without further proof of the signature or of the person purporting to sign the certificate.
Modifications (not altering text):
Application of section extended (12.03.2015) by Irish Collective Asset-management Vehicles Act 2015 (2/2015), s. 178(1), S.I. No. 85 of 2015; this section commenced (1.06.2015) by Companies Act 2014 (Commencement) Order 2015 (S.I. No. 169 of 2015).
Application of other provisions relating to offences
178. (1) Sections 867 and 870 of the Companies Act 2014 shall apply in relation to offences under this Act as in relation to offences under that Act.