Explanatory note

These Regulations amend the Revenue and Customs (Complaints and Misconduct) Regulations 2005 (S.I.2005/3311). The 2005 Regulation provide for Part 2 of the Police Reform Act 2002 (c. 30), and secondary legislation made under it, to apply with modifications for the purposes of conferring functions on the Independent Police Complaints Commission (“IPCC”) in relation to the Commissioners for Revenue and Customs and officers of Revenue and Customs. Schedules 1 to 4 to the 2005 Regulations set out those modifications.

These Regulations have the following effect.

Regulation 3 inserts regulation 4A into the 2005 Regulations. Regulation 4A provides for specified amendments to the Police (Complaints and Misconduct) Regulations 2004, made after the 2005 Regulations came into force, to apply for the purpose of the 2005 Regulations.

Regulation 4(2) causes the definition of “death or serious injury matter” in section 12(2B)(b) of the 2002 Act to be modified so as to put the definition in a Revenue and Customs context. It corrects a drafting oversight.

The effect of regulation 5(2) is to specify the conditions subject to which a duty to refer a complaint to the IPCC arises in respect of the conduct mentioned in paragraph 4(1)(a) and (b) of Schedule 3 to the 2002 Act.

Regulation 5(3) causes the modifications made to paragraph 10 of Schedule 3 to the 2002 Act to be revoked. Those modifications specified the conditions subject to which a duty to record a conduct matter arose.

The effect of regulation 5(4) is to specify the conditions subject to which a duty to refer a conduct matter to the IPCC arises in respect of the conduct mentioned in paragraph 13(1)(a) and (b) of Schedule 3 to the 2002 Act.

Regulation 5(5) provides for the appropriate authority (namely the Head of the Home Civil Service, the Commissioners for Her Majesty’s Revenue and Customs or the Chairman of the Commissioners as the case may be) to appoint an officer of Revenue and Customs to investigate a complaint or conduct matter which the IPCC has determined should be investigated by the appropriate authority on its own behalf; and regulation 5(6) makes consequential modifications.

Regulation 6(2) puts the obligation under new regulation 24(ab) of the Police (Complaints and Misconduct) Regulations 2004 in a Revenue and Customs context. Regulation 24(ab) came into force on 22nd June 2006. The effect of Regulation 6(3) is to revoke the modification made to regulation 26(5) of those 2004 Regulations to reflect the revocation of regulation 26(5) by regulation 2(10) of the Police (Complaints and Misconduct) (Amendment) Regulations 2006 (S.I. 2006/1406).