Section 19(3)

In section 378 (appropriate officers and senior appropriate officers for purposes of investigations under Part 8), for subsection (3) substitute— In relation to a civil recovery investigation these are appropriate officers— a National Crime Agency officer; the relevant Director; an officer of Revenue and Customs. In relation to a civil recovery investigation these are senior appropriate officers— a senior National Crime Agency officer; the Commissioners for Her Majesty's Revenue and Customs or an officer of Revenue and Customs authorised by the Commissioners (whether generally or specifically) for this purpose.

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