Section 195S(1A)

In subsection (1) senior officers means— officers of Revenue and Customs of a rank designated by the Commissioners for Her Majesty’s Revenue and Customs as equivalent to that of a senior police officer, immigration officers of a rank designated by the Secretary of State as equivalent to that of a senior police officer. the Director of the Serious Fraud Office.

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Source: legislation.gov.uk · retrieved 2026-09-04