[195G “Appropriate approval”]

[195G  “Appropriate approval”]

[(1)     This section has effect for the purposes of sections 195C, 195D, 195E and 195F.

(2)     The appropriate approval, in relation to the exercise of a power by an appropriate officer, means the approval of a lay magistrate or (if that is not practicable in any case) the approval of a senior officer.

(3)     A senior officer means—

(a)     in relation to the exercise of a power by an officer of Revenue

Powered by Lexis+®

Popular documents