[F147ASections 47B to 47S: meaning of “appropriate officer”E+W
(1)In sections 47B to 47S “appropriate officer” means—
(a)an officer of Revenue and Customs,
[F2(aa)an immigration officer;]
(b)a constable, F3...
[F4(ba)an SFO officer, or]
(c)an accredited financial investigator.
(2)In subsection (1)(c) the reference to an accredited financial investigator is a reference to an accredited financial investigator who falls within a description specified in an order made for the purposes of that provision by the Secretary of State [F5or the Welsh Ministers] under section 453.]
Textual Amendments
F1Ss. 47A-47S and cross-heading inserted (22.11.2014 for the insertion of ss. 47A, 47G, 47S(1)-(5) for specified purposes, 1.6.2015 in so far as not already in force) by Policing and Crime Act 2009 (c. 26), ss. 55(2), 116(1); S.I. 2014/3101, art. 3; S.I. 2015/983, art. 2(2)(a)
F2S. 47A(1)(aa) inserted (22.11.2014) by Crime and Courts Act 2013 (c. 22), ss. 55(4)(a), 61(2) (with Sch. 21 para. 40); S.I. 2014/3098, art. 2(b)
F3Word in s. 47A(1)(b) omitted (27.4.2017 for specified purposes, 31.1.2018 in so far as not already in force) by virtue of Criminal Finances Act 2017 (c. 22), s. 58(1)(6), Sch. 1 para. 3(a); S.I. 2018/78, reg. 3(aa)
F4S. 47A(1)(ba) inserted (27.4.2017 for specified purposes, 31.1.2018 in so far as not already in force) by Criminal Finances Act 2017 (c. 22), s. 58(1)(6), Sch. 1 para. 3(b); S.I. 2018/78, reg. 3(aa)
F5Words in s. 47A(2) inserted (1.4.2018) by The Tax Collection and Management (Wales) Act 2016 (Consequential and Supplemental Provisions) Regulations 2018 (S.I. 2018/285), regs. 1(2), 5(a)
Modifications etc. (not altering text)
C1S. 47A(1)(c) modified (1.4.2018) by The Proceeds of Crime Act 2002 (References to Welsh Revenue Authority Financial Investigators) Order 2018 (S.I. 2018/196), arts. 1(2), 3, Sch. para. 2