292 Code of practice

292  Code of practice

(1)     The Secretary of State must make a code of practice in connection with the exercise by [officers of Revenue and Customs][, SFO officers] and (in relation to England and Wales . . .) constables [and accredited financial investigators] of the powers conferred by virtue of section 289.

(2)     Where he proposes to issue a code of practice he must—

(a)     publish a draft,

(b)     consider

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