4A. Authorised officers are public servants and public officers

Without affecting sections 20 and 21 of the Public Sector (Governance) Act 2018, an authorised officer —

is taken to be a public servant for the purposes of the Penal Code 1871 when performing a function or exercising a power under this Act; and

is, in relation to the administration, assessment, collection or enforcement of payment of a composition sum under this Act, taken to be a public officer for the purposes of the Financial Procedure Act 1966; and section 20 of that Act applies to the authorised officer even though the authorised officer is not or was not in the employment of the Government.