“surcharging authority”, in relation to a surcharge imposed or proposed to be imposed –

(a) on a person who was an officer of a budget sector agency at the relevant time, means an officer of the Ministry of Finance authorised to impose surcharges of the relevant kind by or under the Finance Instructions, unless paragraph (b) or (c) applies;

(b) on a person who is, or was at the relevant time, a chief executive officer (other than the chief executive officer of the Ministry of Finance), means the chief executive officer of the Ministry of Finance; or

(c) on a person who is, or was at the relevant time, the chief executive officer of the Ministry of Finance, means a chief executive officer designated for the purpose by the Minister.

(Finance Management Act 2004 (s(67))