(1) As soon as possible after the end of each financial year, the person appointed under section 127H(4) must prepare a report for that year.
(2) "Financial year" means -
(a) the period beginning with the day on which section 56 of the Policing and Crime Act 2009 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.
(3) The report must give the appointed person's opinion as to the circumstances and manner in which the powers conferred by sections 127C, 127D, 127E and 127F are being exercised in cases where the officer who exercised them is required to give a report under section 127H.
(4) The report may make any recommendations the appointed person considers appropriate.
(5) The appointed person must send a copy of the report to the Scottish Ministers.
(6) The Scottish Ministers must -
(a) publish any report received under subsection (5), and
(b) lay a copy before the Scottish Parl
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