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Commissioners for Revenue and Customs Act 2005

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28Complaints and misconduct: England and Wales

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(1)The Treasury may make regulations conferring functions on the Independent Police Complaints Commission in relation to—

(a)the Commissioners for Her Majesty’s Revenue and Customs, and

(b)officers of Revenue and Customs.

(2)Regulations under subsection (1)—

(a)may apply (with or without modification) or make provision similar to any provision of or made under Part 2 of the Police Reform Act 2002 (c. 30) (complaints);

(b)may confer on the Independent Police Complaints Commission, or on a person acting on its behalf, a power of a kind conferred by this Act or another enactment on an officer of Revenue and Customs;

(c)may make provision for payment by the Commissioners to or in respect of the Independent Police Complaints Commission.

(3)The Independent Police Complaints Commission and the Parliamentary Commissioner for Administration may disclose information to each other for the purposes of the exercise of a function—

(a)by virtue of this section, or

(b)under the Parliamentary Commissioner Act 1967 (c. 13).

(4)The Independent Police Complaints Commission and the Parliamentary Commissioner for Administration may jointly investigate a matter in relation to which—

(a)the Independent Police Complaints Commission has functions by virtue of this section, and

(b)the Parliamentary Commissioner for Administration has functions by virtue of the Parliamentary Commissioner Act 1967.

(5)Regulations under subsection (1)—

(a)shall be made by statutory instrument, and

(b)shall be subject to annulment in pursuance of a resolution of either House of Parliament.

(6)Regulations under subsection (1) shall relate to the Commissioners or officers of Revenue and Customs only in so far as their functions are exercised in or in relation to England and Wales.

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