Section 290(6)

If the powers are exercised without the approval of a judicial officer in a case where— the officer of Revenue and Customs , constable , SFO officer or accredited financial investigator who exercised the powers must give a written report to the appointed person. no cash is seized by virtue of section 294, or any cash so seized is not detained for more than 48 hours (calculated in accordance with section 295(1B)),

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