Schedule 3: Revenue and Customs Prosecutions Office (RCPO)
314.Paragraph 1 sets out the qualification for appointment of the Director RCPO: the person to be appointed must have been in practice as a solicitor or barrister for at least 10 years, reflecting the seniority of his position. A similar qualification is required for appointment as the Director of Public Prosecutions.
315.Paragraph 2 provides for the Director to hold and vacate office in accordance with the terms of his appointment.
316.Paragraphs 3 to 5 set out the arrangements for the financing of the Office. Paragraph 3 stipulates that the Director shall be paid such remuneration, expenses and allowances as the Attorney, with the approval of the Minister for the Civil Service, shall determine. Paragraph 4 obliges the Director to follow directions issued by the Attorney with the consent of the Treasury in incurring expenditure to carry out the functions of his Office. Paragraph 5 provides that this expenditure shall be paid out of money provided by Parliament.
317.Paragraphs 6 and 7 stipulate that after the end of each financial year the Director must provide an Annual Report to the Attorney General, which will be published and laid before Parliament. The Report will contain details of the exercise of the Director’s functions during the proceeding year. With the exception of the first financial year, which begins when section 34 comes into force, a financial year is defined as beginning on 1st April and ending on the following 31st March.
318.Paragraph 8 makes it clear that both the Director and his staff will be Civil Servants.