Section 7A: Prosecution by authorised officer
This section is inserted by 18 THE FINANCE ACT 2025, section 8.
consolidated text (as at 2013, amended since). juris shows the text as it was consolidated; it does not confirm that this is the law in force today.
7A. Prosecution by authorised officer
(1) An authorised officer may swear an information and
conduct prosecution in respect of an offence under this Act before
a Magistrate.
Acts 2025 239
(2) An authorised officer may, at any time, make such
investigation and enquiry as may be necessary to ascertain whether
the provisions of this Act are being complied with.