Commentary on Clauses Section 37: Prosecutors
228.This section provides that the Director may designate legally qualified members of his staff as Revenue and Customs Prosecutors. They will be able to exercise all those functions of the Director set out in section 35: giving advice in certain criminal investigations and proceedings and the institution and conduct of criminal prosecutions and related proceedings. It additionally stipulates that all Revenue and Customs Prosecutors must act in accordance with any instructions given to them by the Director.