- Another officer said he was conscious the parents would "still be grief-stricken" but argued his actions could be justified because they were for the "greater good".
- Both officers worked for the Special Demonstration Squad (SDS), which was apparently disbanded in 2008.
- A document seen by the newspaper indicated around 80 officers used such identities between 1968 and 1994, it was reported.
Undercover police officers working for Britain's largest force used the identities of dead children and issued fake passports in their names, it was reported.
Over three decades generations of officers went through national birth and death records in search of suitable matches, the newspaper said.
The creation of aliases resulted in officers being issued with official documents such as driving licences and national insurance numbers.
Last night, Scotland Yard said the practice was not "currently" authorised.
It also announced an investigation into "past arrangements for undercover identities used by SDS (Special Demonstration Squad) officers".