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The Revenue and Customs (Inspections) Regulations 2005

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2.—(1) In these Regulations—

“the Act” means the Commissioners for Revenue and Customs Act 2005;

“appropriate inspectors” means in relation to—

(a)

an inspection in England and Wales, the inspectors of constabulary,

(b)

an inspection in Scotland, the inspectors of constabulary and the Scottish inspectors acting jointly,

(c)

an inspection in Northern Ireland, the Northern Ireland inspectors;

“Chairman” means the Commissioner for the time being designated as chairman of Her Majesty’s Revenue and Customs in Letters Patent under section 1(1) of the Act;

“civil penalty” means any penalty for which the Commissioners have power under any enactment to make an assessment or a demand;

“Commissioners” means the Commissioners for Revenue and Customs;

“criminal investigation” means any investigation for the purpose of considering whether an offence has been committed or discovering by whom an offence has been committed;

“Director” means the Director of Revenue and Customs Prosecutions;

“inspectors of constabulary” means Her Majesty’s Inspectors of Constabulary;

“officer” means an officer of Revenue and Customs;

“revenue” has the meaning given by section 5(4) of the Act;

“risk” means the likelihood of an officer or the Commissioners doing or omitting to do something which affects—

(a)

the prevention, detection or investigation of an offence by an officer or the Commissioners,

(b)

any criminal proceedings in England and Wales conducted by the Director,

(c)

any criminal proceedings conducted in Scotland under the direction of the Lord Advocate or a procurator fiscal, or

(d)

any criminal proceedings conducted in Northern Ireland by the Commissioners or the Director of Public Prosecutions for Northern Ireland,

and the possible effect of such an act or omission on the prevention, detection or investigation of that offence or those proceedings.

(2) A reference to the Scottish inspectors or to the Northern Ireland inspectors has the same meaning as in section 27(6) of the Act.

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