In relation to the investigation of certain prescribed offences, the Revenue and Customs Prosecution Office (‘RCPO’) may from 1 April 2006 issue a ‘disclosure notice’ where it believes:

(1)there are reasonable grounds to suspect that a prescribed offence has been committed;

(2)that any person has information, in whatever form, which is relevant to the investigation of that offence; and

(3)there are reasonable grounds that such information is likely to be of substantial value to that investigation

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