Related Rule
Ireland
Practice Relating to Rule 49. War Booty
Ireland’s Basic LOAC Guide (2005) states:
The following articles must remain in the PWs [prisoners of war’s] possession:
- helmets, respirators and other such articles if required for personal protection;
- personal effects including items used for clothing and feeding; and
- badges of rank, nationality and decorations in addition to identity documents.
Military documents and equipment not falling into the aforementioned categories may be confiscated. Money and other articles of value in possession of a PW may not be taken from him except by order of an officer and upon issuance of a receipt. 
Ireland, Basic Guide to the Law of Armed Conflict, TP/TRG/01-2005, Director of Defence Forces Training, Department of Defence, July 2005, p. 9.
Ireland’s Geneva Conventions Act (1962), as amended in 1998, provides that any “minor breach” of the 1949 Geneva Conventions, including violations of Article 18 of the Geneva Convention III, is a punishable offence. 
Ireland, Geneva Conventions Act, 1962, as amended in 1998, Section 4(1) and (4).