(1) As soon as possible after the end of each financial year, the appointed person must prepare a report for that year.
"Financial year" means -
(a) the period beginning with the day on which this section comes into force and ending with the next 31 March (which is the first financial year), and
(b) each subsequent period of twelve months beginning with 1 April.
(2) 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).
(3) In the report, he may make any recommendations he considers appropriate.
(4) 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.
(5) The Secretary of State must lay a copy of any report
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