(1) The Secretary of State must make a code of practice in connection with -
(a) the carrying out by officers of Revenue and Customs, immigration officers and SFO officers of the functions conferred by section 195C to 195H,
(b) the carrying out by senior officers of their functions under section 195G, and
(c) the detention of property by officers of Revenue and Customs, immigration officers, SFO officers and NCA officers under or by virtue of sections 190A, 193A and 195J to 195P.
(1A) In subsection (1) senior officers means -
(a) officers of Revenue and Customs of a rank designated by the Commissioners for Her Majesty's Revenue and Customs as equivalent to that of a senior police officer,
(b) immigration officers of a rank designated by the Secretary of State as equivalent to that of a senior police officer,
(c) the Director of the Serious Fraud Office.
(1B) A senior police officer means a police officer of at least the rank of inspector.
(2) Where the Secretary of State proposes to is
…