88.This section requires SOCA to publish an annual report at the end of each financial year. The report must include an assessment of the extent to which SOCA has carried out the annual plan for that year.
89.Subsection (4) places a duty on SOCA to ensure that a copy of the report is sent to specified persons. It is open to SOCA also to send copies to such other persons as it thinks fit. Copies of the report sent to the Secretary of State and Scottish Ministers must be laid before the UK and Scottish Parliaments (subsections (6) and (7)).