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
Famous quotes containing the words investigation of, complex and/or fraud:
“If we can find a principle to guide us in the handling of the child between nine and eighteen months, we can see that we need to allow enough opportunity for handling and investigation of objects to further intellectual development and just enough restriction required for family harmony and for the safety of the child.”
—Selma H. Fraiberg (20th century)
“We must open our eyes and see that modern civilization has become so complex and the lives of civilized men so interwoven with the lives of other men in other countries as to make it impossible to be in this world and out of it.”
—Franklin D. Roosevelt (1882–1945)
“The disfranchisement of a single legal elector by fraud or intimidation is a crime too grave to be regarded lightly.”
—Benjamin Harrison (1833–1901)