The Act completely replaces previous anti-corruption acts:

• Public Bodies Corrupt Practices Act (Public Bodies Corrupt Practices Act, 1889);
• Prevention ofCorruption Act, 1906;
• Prevention of CorruptionAct, 1916 (Prevention of CorruptionAct, 1916);
• Prevention of Corruption(Amendment) Act, 2001;
• Prevention of Corruption (Amendment) Act, 2010.

In a country where there is no unified Criminal Code, criminal justice regulation is implemented through the issuance of laws and regulatory documents relating to specific types of crimes. The adopted Law criminalizes acts of corruption, establishes sanctions for their commission and determines the specifics of law enforcement of the relevant norms.

At the same time, criminal offenses include:

• active and passive bribery;
• active and passive influence peddling;
• unlawful use of official position and confidential information;
• giving gifts, rewards or advantages that can be used to encourage the commission of a crime;
• preparation and use of forged documents;
• coercion to corruption.

These offenses may be punishable by a fine, imprisonment, forfeiture of misappropriated property/remuneration or any combination of such sanctions, and a person may be convicted not only if the offense is committed within Ireland, but also for acts committed outside of Ireland if they constitute corruption offenses under Irish law.

It should be noted that the new Act expands the previously defined range of officials by whom or in respect of whom a corruption offence may be committed to include local government officials. In addition, the Act recognizes as passive bribery and passive influence peddling not only the receipt or acceptance of remuneration, but also the solicitation of such remuneration by an official.

The Act also provides for criminal liability of legal persons if the offence, the purpose of which is to obtain or retain business for the organization or to obtain or retain an advantage in the conduct of the organization's business, was committed by:

• A director, manager, secretary or other managerial employee of the organization, as well as a person entrusted with the duties of the above categories of persons;
• a "shadow director" of the organization (a person in accordance with whose instructions or directions the directors of the company are accustomed to act - Article 221 of theCompanies Act 2014);
• an employee, agent or subsidiary of the organization.

If the offense was committed with the consent or connivance of, or was attributable to any willful neglect on the part of, a director, manager, secretary or other executive officer of the company, such an individual is also subject to criminal liability.

However, the Law introduces the possibility of exempting organizations from liability if evidence is provided that the organization has taken all necessary measures and implemented appropriate due diligence procedures to prevent the commission of the crime (Article 18 of the Law). Guidance documents disclosing the requirements for such measures and procedures have not been provided at this time.