Section 303Z2(4)

For the purposes of this Chapter, a “senior officer” is — an officer of Revenue and Customs of a rank designated by the Commissioners for Her Majesty's Revenue and Customs as equivalent to that of a senior police officer, a senior police officer, the Director of the Serious Fraud Office, the Director General of the National Crime Agency or any other National Crime Agency officer authorised by the Director General (whether generally or specifically) for this purpose, or an accredited financial investigator who falls within a description specified in an order made for the purposes of this Chapter by the Secretary of State under section 453.

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Source: legislation.gov.uk · retrieved 2026-09-04 · Text as consolidated on 2026-06-29; changes after this date are not shown.