19C. Deemed public officers

Without affecting sections 20 and 21 of the Public Sector (Governance) Act 2018, an authorised employee is, in relation to the authorised employee’s administration, collection and enforcement of payment of composition sums under section 19A, taken to be a public officer for the purposes of the Financial Procedure Act 1966.

Section 20 of the Financial Procedure Act 1966 applies to an authorised employee even though the authorised employee is not or was not in the employment of the Government.