Explanatory note

These Regulations provide for the entitlement to costs and expenses of witnesses, interpreters and other persons who attend court or elsewhere at the instance of the Serious Fraud Office in proceedings conducted by the Director of the Serious Fraud Office under Part I of the Criminal Justice Act 1987.

Regulation 4 provides that the scales or rates of costs and expenses are to be determined by the Attorney General with the consent of the Treasury.

Regulation 5 entitles a witness practising as a member of the legal or medical profession or as an accountant, dentist or veterinary surgeon to a professional witness allowance. Regulation 6 introduces an overnight subsistence allowance for professional and expert witnesses and for interpreters.

Regulation 7 entitles witnesses (other than professional or expert) and certain other persons who necessarily attend court or elsewhere, who incur certain expenditure or certain losses, to a financial loss allowance; and regulation 8 introduces day and night subsistence allowances for such witnesses and others.

Regulation 9 introduces entitlements to reimbursement of travelling expenses incurred by witnesses and others. Regulation 10 sets out three categories of persons who are not entitled to allowances under the Regulations.