[2001.] Criminal Justice (Theft and Fraud Offences) Act, 2001. [No. 50.] (3) Proceedings for an offence to which this section applies may Pt.6 S.46 be taken in any place in the State, and the offence may for all incidental purposes be treated as having been committed in that place. (4) Proceedings shall not be taken under section 38 of the Extradition Act, 1965, in respect of an act that is an offence under both that section and section 45 of this Act. 47.—For the purposes of the application in the State of Article 5.3 of the Convention, as applied by Article 12.1 of the Second Protocol, extradition for the offence of fraud against the European Communities’ financial interests or money laundering shall not be refused, notwithstanding section 13 of the Extradition Act, 1965, solely on the ground that the offence constitutes a revenue offence as defined in that Act. Extradition for revenue offences. PART 7 Investigation of Offences 48.—(1) This section applies to an offence under any provision of this Act for which a person of full age and capacity and not previously convicted may be punished by imprisonment for a term of five years or by a more severe penalty and to an attempt to commit any such offence. (2) A judge of the District Court, on hearing evidence on oath given by a member of the Garda Sı́ochána, may, if he or she is satisfied that there are reasonable grounds for suspecting that evidence of, or relating to the commission of, an offence to which this section applies is to be found in any place, issue a warrant for the search of that place and any persons found there. (3) A warrant under this section shall be expressed and shall operate to authorise a named member of the Garda Sı́ochána, alone or accompanied by such other persons as may be necessary— (a) to enter, within 7 days from the date of issuing of the warrant (if necessary by the use of reasonable force), the place named in the warrant, (b) to search it and any persons found there, (c) to examine, seize and retain any thing found there, or in the possession of a person present there at the time of the search, which the member reasonably believes to be evidence of or relating to the commission of an offence to which this section applies, and (d) to take any other steps which may appear to the member to be necessary for preserving any such thing and preventing interference with it. (4) The authority conferred by subsection (3)(c) to seize and retain any thing includes, in the case of a document or record, authority— (a) to make and retain a copy of the document or record, and (b) where necessary, to seize and, for as long as necessary, retain any computer or other storage medium in which any record is kept. 35 Search warrants.