Section 303Z14(3)

The persons referred to in subsection (2)(a) are— the Commissioners for Her Majesty's Revenue and Customs, a constable, an SFO officer, or an accredited financial investigator who falls within a description specified in an order made for the purposes of this Chapter by the Secretary of State or the Welsh Ministers under section 453.

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