(1) As soon as possible after the end of each financial year, the appointed person must prepare a report for that year.
(2) "Financial year" means -
(a) the period beginning with the day on which section 15 of the Criminal Finances Act 2017 (which inserted this section) came into force and ending with the next 31 March (which is the first financial year), and
(b) each subsequent period of 12 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 section 303C are being exercised in cases where the relevant officer who exercised them is required to give a report under section 303E(6).
(4) In the report, the appointed person may make any recommendations he or she considers appropriate.
(5) The appointed person must send a copy of the report to whichever of the Secretary of State, the Scottish Administration or the Department of Justice appointed the person.
(6) The Secretary of State must
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