In this Part—
“authorised person” has the meaning given by section 22(4),
“conditional caution” has the meaning given by section 22(2),
“investigating officer” means [F1an officer of Revenue and Customs, appointed in accordance with section 2(1) of the Commissioners for Revenue and Customs Act 2005, or] a person designated as an investigating officer under section 38 of the Police Reform Act 2002 (c. 30),
“the offender” has the meaning given by section 22(1),
“relevant prosecutor” means—
the Attorney General,
the Director of the Serious Fraud Office,
[F2the Director of Revenue and Customs Prosecutions,]
the Director of Public Prosecutions,
a Secretary of State,
F3. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
F3. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
a person who is specified in an order made by the Secretary of State as being a relevant prosecutor for the purposes of this Part.
Textual Amendments
F1Words in s. 27 inserted (18.4.2005) by Commissioners for Revenue and Customs Act 2005 (c. 11), ss. 50(6), 53, Sch. 4 para. 129(a); S.I. 2005/1126, art. 2(2)
F2In s. 27 in definition of "relevant prosecutor" item (ba) inserted (18.4.2005) by Commissioners for Revenue and Customs Act 2005 (c. 11), ss. 50(6), 53, Sch. 4 para. 129(b); S.I. 2005/1126, art. 2(2)
F3Words in s. 27 repealed (18.4.2005) by Commissioners for Revenue and Customs Act 2005 (c. 11), ss. 50(6), 52(2), 53, Sch. 4 para. 129(b), Sch. 5; S.I. 2005/1126, art. 2(2)
Commencement Information
I1S. 27 wholly in force; s. 27 not in force at Royal Assent, see s. 336(3); s. 27 in force for certain purposes at 3.7.2004 by S.I. 2004/1629, art. 2; s. 27 wholly in force at 16.11.2009 by S.I. 2009/2775, art. 2