[No. 50.] Pt.3 S.21 Criminal Justice (Theft and Fraud Offences) Act, 2001. [2001.] the person shall be taken to have done the act with that intention unless the court or jury, as the case may be, is satisfied having regard to all the evidence that there is a reasonable doubt as to whether the person did it with that intention. (5) This section does not apply to a person in respect of anything done by the person in connection with the enforcement of any law. (6) This Part shall apply whether the criminal conduct in question occurred before or after the commencement of this section and whether it was or is attributable to the person first mentioned in subsection (1) or another. (7) (a) In this section— (i) ‘criminal conduct’ means conduct which— (I) constitutes an indictable offence, or (II) where the conduct occurs outside the State, would constitute such an offence if it occurred within the State and also constitutes an offence under the law of the country or territorial unit in which it occurs, and includes participation in such conduct; (ii) ‘reckless’ shall be construed in accordance with section 16(2) of the Criminal Justice (Theft and Fraud Offences) Act, 2001; (iii) references to converting, transferring, handling or removing any property include references to the provision of any advice or assistance in relation to converting, transferring, handling or removing it; (iv) references to believing that any property is or represents the proceeds of criminal conduct include references to thinking that the property was probably, or probably represented, such proceeds; (v) references to any property representing the proceeds of criminal conduct include references to the property representing those proceeds in whole or in part directly or indirectly, and cognate references shall be construed accordingly. (b) For the purposes of this section a person handles property if he or she, without a claim of right made in good faith— (i) receives it, or (ii) undertakes or assists in its retention, removal, disposal or realisation by or for the benefit of another person, or (iii) arranges to do any of the things specified in subparagraph (i) or (ii). (c) For the purposes of paragraph (a)(i)(II)— (i) a document purporting to be signed by a lawyer practising in the state or territorial unit in which 20

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