Taxes Consolidation Act, 1997 (Number 39 of 1997) 868Execution of warrants. [ITA67 s536; F(MP)A68 s3(4) and Sch PtIII, s3(5) and Sch PtIV; CTA76 s147(1) and (2)] (1) Warrants issued under the authority of the Tax Actsthe Tax Acts and the Capital Gains Tax Acts shall be executed by the respective persons to whom they are directed. (2) Members of the Garda Síochána shall aid in the execution of the Tax Actsthe Tax Acts and the Capital Gains Tax Acts.