Section 84: Powers for prosecutors to appear in cash recovery proceedings
277.This section amends POCA and the Commissioners for Revenue and Customs Act 2005 to enable the Director of Public Prosecutions or the Director of Public Prosecutions for Northern Ireland to act for constables and the Director of Revenue and Customs Prosecutions to act for officers of Revenue and Customs in cash recovery proceedings in the magistrates’ courts. In the case of the Director of Revenue and Customs Prosecutions, the Commissioners for Revenue and Customs Act 2005 is amended to allow designated staff who are not prosecutors and outside contractors to appear in these proceedings. The amendments made by this section are further amended by paragraph 12 of Schedule 11 to the Act to include accredited financial investigators in these new provisions. These amendments will only be needed when accredited financial investigators are given functions in relation to the recovery of cash in summary proceedings (see the commentary on section 77).