icon-grid
Better Regulation logo
Table of Contents

Table of Contents

Expand all headings Collapse all headings Expand side bar Collapse side bar
European Communities (Directive 2000/31/EC) Regulations 2003 [S.I. No. 68 of 2003]Introductory TextRegulation 1 Citation and commencement.Regulation 2 Non-application of Regulations.Regulation 3 Interpretation.Regulation 4 Freedom to provide relevant services.Regulation 5 Certain restrictions on right referred to in Regulation 4(2).Regulation 6 Supplemental provisions in relation to Regulation 5.Regulation 7 General information to be provided.Regulation 8 Commercial communications: information to be provided.Regulation 9 Unsolicited commercial communications.Regulation 10 Requirements of Regulations 7 to 9 additional to other Community requirements.Regulation 11 Regulated professions.Regulation 12 Report to the Commission regarding contracts that may not be concluded by electronic means.Regulation 13 Conclusion of contracts by electronic means: information to be provided.Regulation 14 Placing of orders pursuant to contracts concluded by electronic means.Regulation 15 References in Regulations to non-liability of certain providers.Regulation 16 Liability of intermediary service providers "mere conduit."Regulation 17 Caching.Regulation 18 Hosting.Regulation 19 Contact points for purposes of Article 19 of Directive and their functions.Regulation 20 Developments in State concerning relevant services to be reported to Commission.Regulation 21 Authorised officers.Regulation 22 Issue of warrants by District Court.Regulation 23 Interference with books, records or documents.Regulation 24 Offences by bodies corporate.Regulation 25 Penalties.Schedule 1Schedule 2Given underExplanatory Note
Document Overview
Tools
Set a date to view the document
Text comparison options
Full text - Date 1 vs Date 2 
Amendments requiring commencement - Current text vs Text requiring commencement
Draft proposed changes - Current text vs Text proposed by drafting documents
Recently generated comparisons
None generated
Print / Export options
Current page
Whole document
Selected pages
Consolidated PDF of the entire document as of 20th April 2026
Export
Export line by line
Export provision to provision
Report template
Create report template
Alert me to changes
Manage alerts
Bookmarks
This page
This document
Manage bookmarks
Search within this document
View previous searches
Share
Get page link
Share via email application

AI Summary of Regulation 23 Interference with books, records or documents.

PreviousNext
Version status: In force | Document consolidation status: Updated to reflect all known changes
Version date: 24 February 2003 - onwards

Regulation 23 Interference with books, records or documents.

(1) If any person interferes with any equipment, books, records or other documents, whether electronic or paper based, so as to affect, and with the intention of affecting, the outcome of any action taken under Regulation 21 or 22 or a prosecution for an offence under these Regulations, he or she shall be guilty of an offence.

(2) For the purposes of paragraph (1), a person shall be presumed to have intended the natural and probable consequences of his or her conduct; but this presumption may be rebutted.

PreviousNext