291 Report on exercise of powersU.K.
(1)As soon as possible after the end of each financial year, the appointed person must prepare a report for that year.
“Financial year” means—
the period beginning with the day on which this section comes into force and ending with the next 31 March (which is the first financial year), and
each subsequent period of twelve months beginning with 1 April.
(2)The report must give his opinion as to the circumstances and manner in which the powers conferred by section 289 are being exercised in cases where the [F1officer of Revenue and Customs] [F2, constable [F3, SFO officer] or accredited financial investigator] who exercised them is required to give a report under section 290(6).
(3)In the report, he may make any recommendations he considers appropriate.
(4)He must send a copy of his report to the Secretary of State or, as the case may be, the Scottish Ministers [F4or the Department of Justice], who must arrange for it to be published.
(5)The Secretary of State must lay a copy of any report he receives under this section before Parliament; and the Scottish Ministers must lay a copy of any report they receive under this section before the Scottish Parliament [F5; and the Department of Justice must lay a copy of any report it receives under this section before the Northern Ireland Assembly].
[F6(6)Section 41(3) of the Interpretation Act (Northern Ireland) 1954 applies for the purposes of subsection (5) in relation to the laying of a copy of a report as it applies in relation to the laying of a statutory document under an enactment.]
Textual Amendments
F1Words in s. 291(2) substituted (17.7.2013) by Finance Act 2013 (c. 29), Sch. 48 para. 4
F2Words in s. 291(2) substituted (6.4.2008) by Serious Crime Act 2007 (c. 27), s. 94(1), Sch. 11 para. 4; S.I. 2008/755, art. 17(1)(f)
F3Words in s. 291(2) inserted (27.4.2017 for specified purposes, 31.1.2018 for E.W.S. in so far as not already in force, 28.6.2021 for N.I. in so far as not already in force) by Criminal Finances Act 2017 (c. 22), s. 58(1)(6), Sch. 1 para. 13; S.I. 2018/78, reg. 3(aa); S.I. 2021/724, reg. 3(b)
F4Words in s. 291(4) inserted (12.4.2010) by The Northern Ireland Act 1998 (Devolution of Policing and Justice Functions) Order 2010 (S.I. 2010/976), art. 1(2), Sch. 14 para. 59(2) (with arts. 28-31)
F5Words in s. 291(5) inserted (12.4.2010) by The Northern Ireland Act 1998 (Devolution of Policing and Justice Functions) Order 2010 (S.I. 2010/976), art. 1(2), Sch. 14 para. 59(3) (with arts. 28-31)
F6S. 291(6) inserted (12.4.2010) by The Northern Ireland Act 1998 (Devolution of Policing and Justice Functions) Order 2010 (S.I. 2010/976), art. 1(2), Sch. 14 para. 59(4) (with arts. 28-31)
Modifications etc. (not altering text)
C1Pt. 5 Ch. 3 applied (27.4.2017 for specified purposes, 31.1.2018 for E.W.S. in so far as not already in force, 28.6.2021 for N.I. in so far as not already in force) by 2007 c. 30, s. 24(1) (as substituted by Criminal Finances Act 2017 (c. 22), ss. 21(3), 58(1)(6); S.I. 2018/78, reg. 3(f); S.I. 2021/724, reg. 2(1)(i))