[2001.] Criminal Justice (Theft and Fraud Offences) Act, 2001. [No. 50.] in any other state or a territorial unit within it and include a note Pt.5 S.32 denominated in euro and a coin denominated in euro or in cent and also any note or coin which has not been lawfully issued but which would, on being so issued, be a currency note or coin within the above meaning; and ‘‘lawfully issued’’ means issued— (a) by or under the authority of the European Central Bank, (b) by the Central Bank of Ireland or the Minister for Finance, or (c) by a body in a state (other than the State) or a territorial unit within it which is authorised under the law of that state or territorial unit to issue currency notes or coins. (2) For the purposes of this Part, a thing is a counterfeit of a currency note or coin— (a) if it is not a currency note or coin but resembles a currency note or coin (whether on one side only or on both) to such an extent that it is reasonably capable of passing for a currency note or coin of that description, or (b) if it is a currency note or coin which has been so altered that it is reasonably capable of passing for a note or coin of some other description. (3) For the purposes of this Part— (a) a thing consisting of or containing a representation of one side only of a currency note, with or without the addition of other material, is capable of being a counterfeit of such a currency note, and (b) a thing consisting— (i) of parts of two or more currency notes, or (ii) of parts of a currency note, or of parts of two or more currency notes, with the addition of other material, is capable of being a counterfeit of a currency note. 33.—(1) A person who makes a counterfeit of a currency note or coin, with the intention that he or she or another shall pass or tender it as genuine, is guilty of an offence. Counterfeiting currency notes and coins. (2) A person guilty of an offence under this section is liable on conviction on indictment to a fine or imprisonment for a term not exceeding 10 years or both. 34.—(1) A person who— (a) passes or tenders as genuine any thing which is, and which he or she knows or believes to be, a counterfeit of a currency note or coin, or 27 Passing, etc. counterfeit currency notes or coins.