As soon as possible after the end of each financial year, the appointed person must prepare a report for that year.
The report must give his opinion as to the circumstances and manner in which the powers conferred by section 289 are being exercised in cases where the officer of Revenue and Customs , constable , SFO officer or accredited financial investigator who exercised them is required to give a report under section 290(6).
In the report, he may make any recommendations he considers appropriate.
He must send a copy of his report to the Secretary of State or, as the case may be, the Scottish Ministers or the Department of Justice, who must arrange for it to be published.
The Secretary of State must lay a copy of any report he receives under this section before Parliament; and the Scottish Ministers must lay a copy of any report they receive under this section before the Scottish Parliament ; and the Department of Justice must lay a copy of any report it receives under this section before the Northern Ireland Assembly.
Section 41(3) of the Interpretation Act (Northern Ireland) 1954 applies for the purposes of subsection (5) in relation to the laying of a copy of a report as it applies in relation to the laying of a statutory document under an enactment.