Investigation of Serious or Complex Fraud
Part IV of the Act deals with the investigation of serious or complex fraud. These sections were formerly sections 51 to 54 of the Criminal Justice (Scotland) Act 1987.
Section 27 empowers the Lord Advocate to make a direction where it appears to the Lord Advocate—
- (a) that a suspected offence may involve serious or complex fraud; and
- (b) that, for the purpose of investigating the affairs or any aspect of the affairs of any person, there is good reason to do so.
Where a direction has been made, the special investigatory powers in section 28 apply.
The Lord Advocate may also give a direction under this section by virtue of section 15(4) of the Crime (International Co-operation) Act 2003 or on a request being made to him by the Attorney-General of the Isle of Man, Jersey or Guernsey acting under corresponding legislation.
Section 28 sets out special powers of investigation which are available when a direction has been made. A person nominated by the Lord Advocate may require the person under investigation, or anyone else who may have relevant information, to answer questions or furnish information or provide documents relevant to the investigation. There is power to obtain a search warrant where documents are not provided or for other special reasons. There are also protections for information subject to legal professional privilege.
Read more about this topic: Criminal Law (Consolidation) (Scotland) Act 1995, Part IV
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