“authorised person” has the meaning given by section 22(4),

“conditional caution” has the meaning given by section 22(2),

“investigating officer” means F1an officer of Revenue and Customs, appointed in accordance with section 2(1) of the Commissioners for Revenue and Customs Act 2005, or a person designated as F2a policing support officer or a policing support volunteer under section 38 of the Police Reform Act 2002 (c. 30),

“the offender” has the meaning given by section 22(1),