After that, the financial year of the NCA is the period of 12 months ending with 31 March.

The NCA may charge a person for any service provided at the person's request.

This paragraph has effect subject to Part 5 of Schedule 3 (payment for tasks, assistance or facilities).

In this paragraph “service” means a service of any kind (including the provision of facilities) which is provided by means of the exercise of any NCA function.

For the purposes of the discharge of NCA functions which relate to organised crime or serious crime, an NCA officer may, in particular, carry on activities in relation to any kind of crime (whether or not serious or organised).

In circumstances in which an NCA officer reasonably suspects that an offence is about to be, or is being, committed, that officer is not prevented from exercising powers merely because the offence does not relate to organised crime or serious crime.

An NCA officer may only carry out activities in Scotland in relation to an offence which an NCA officer suspects has been committed (or is being committed) if the NCA officer does so with the agreement of the Lord Advocate.

In carrying out such activities in Scotland, an NCA officer must comply with any direction (whether general or specific) given by the Lord Advocate or the procurator fiscal.

If an NCA officer suspects that an offence has been committed (or is being committed) in Scotland, the NCA officer must report the matter to the procurator fiscal (or ensure that the matter is so reported by another NCA officer) as soon as is practicable.