Part 3Enforcement officers' powers and orders
Preservation directions: Annual reporting
79YAnnual reporting by Commissioner
The Commissioner must include in every annual report that the Commissioner prepares for the purposes of section 43 of the Public Finance Act 1989—
Reviews
- the following information about reviews under this subpart that were completed in the reporting period:
- the number in which the reviewer affirmed the relevant direction:
- the number in which the reviewer amended the relevant direction:
- the number in which the reviewer revoked the relevant direction; and
- the number in which the reviewer affirmed the relevant direction:
- the number of reviews under this subpart that were not completed because the relevant preservation directions were revoked under section 79I(2) in the reporting period; and
- the number of preservation directions that expired during the reporting period without a related application for a production order having been made to obtain any or all of the documents (the relevant documents) described in those directions; and
- the number of preservation directions that were revoked during the reporting period when a related application for a production order to obtain any or all of the relevant documents was granted; and
- the number of preservation directions that were revoked during the reporting period when a related application for a production order to obtain any or all of the relevant documents was refused.
In this section, reporting period, for an annual report, means the period covered by the report.
In this section, an application for a production order is related to a preservation direction (and is a related application) if the application and preservation direction relate to the same investigation.
Expiry or revocation of preservation directions
Notes
- Section 79Y: inserted, on , by section 19 of the Budapest Convention and Related Matters Legislation Amendment Act 2025 (2025 No 39).


