Commentary on Sections Part 1: Mutual Assistance in Criminal Matters Chapter 4: Information about Banking Transactions Sections 37 to 41: Customer information and account monitoring orders (Scotland)
100.These sections are the corresponding Scottish provisions to sections 32 to 36 for England and Wales and Northern Ireland, and they have the same effect in Scotland as those sections do in the rest of the United Kingdom. They differ to take account of Scottish procedure - (for example, references to the procurator fiscal and the sheriff). They also refer to the corresponding Scottish provisions in POCA. In Scotland, the Lord Advocate carries out the functions given to the Secretary of State in the rest of the United Kingdom.