Regulation 3 Amendment to regulation 3

In regulation 3 (interpretation)—

(a)

in paragraph (1)—

(i)

in the definition of “appropriate authority” for paragraphs (a) and (b) substitute—

“(a)

in relation to the Commissioners or an officer or in relation to any complaint, matter or investigation relating to the conduct of such a person, means—

(i)

if that person is a Permanent Secretary, the Head of the Home Civil Service,

(ii)

if that person is a Commissioner (other than a Permanent Secretary), a Permanent Secretary, or

(iii)

if that person is an officer, the Commissioners (other than a Permanent Secretary), and

(b)

in relation to a death or serious injury matter and the relevant officer, means the Commissioners (other than a Permanent Secretary);”;

(ii)

omit the definitions of “the Chairman”, “the Chief Executive” and “the Permanent Secretary for Tax”;

(iii)

in the definition of “the Commissioners” for “the Chairman” substitute “a Permanent Secretary”;

(iv)

after the definition of “officer” insert—

““a Permanent Secretary” means a Permanent Secretary of HMRC;”;

(b)

in paragraph (8)—

(i)

for “under the supervision of the Director General, under the management of the Director General” substitute “under the direction of the Director General”;

(ii)

omit sub-paragraph (b);

(iii)

in sub-paragraph (c) for “management or under the supervision” substitute “direction”;

(iv)

in sub-paragraph (d) for “managed” substitute “directed”.