SCHEDULES
SCHEDULE 11Powers to recover cash: financial investigators
12Amendments to Chapter 3 of Part 5 of 2002 Act
1
Section 302A (powers for prosecutors to appear in proceedings) (as inserted by section 84(1) above) is amended as follows.
2
In subsection (1)—
a
after “constable”, in the first place where it appears, insert “or an accredited financial investigator”; and
b
after “constable”, in the second place where it appears, insert “or (as the case may be) an accredited financial investigator”.
3
After subsection (3) insert—
4
The references in subsection (1) to an accredited financial investigator do not include an accredited financial investigator who is an officer of Revenue and Customs but the references in subsection (2) to an officer of Revenue and Customs do include an accredited financial investigator who is an officer of Revenue and Customs.