# The Revenue and Customs (Complaints and Misconduct) Regulations 2005, Paragraph 10


(1) Paragraph 12 shall be modified as follows.
(2) Omit sub-paragraph (1).
(3) For sub-paragraph (2) substitute—
“(2) Where—
(a) the Head of the Home Civil Service becomes aware of any recordable matter relating to the conduct of the Chairman or Deputy Chairman;
(b) the Chairman becomes aware of any recordable matter relating to the conduct of a Commissioner; or
(c) the Commissioners become aware of any recordable matter relating to the conduct of an officer,
it shall be his or their duty to take all such steps as appear to him or them to be appropriate for the purposes of Part 2 of this Act for obtaining and preserving the evidence relating to that matter.”.
(4) For sub-paragraph (3) substitute—
“(3) The duty under sub-paragraph (2) of—
(a) the Head of the Home Civil Service;
(b) the Chairman;
(c) the Commisssioners,
must be performed as soon as practicable after he becomes or they become aware of the matter in question.”.
(5) In sub-paragraph (4) for—
(a) “he shall be under a duty, until he is” substitute “he or they shall be under a duty until he is or they are”; and
(b) “appearing to him” substitute “appearing to him or them”.
(6) Omit sub-paragraph (5).
(7) In sub-paragraph (6)—
(a) for “the chief officer” substitute “the Chairman or Commissioners”;
(b) for “he may be directed” substitute “he or they may be directed”; and
(c) omit “by the police authority maintaining his force or”.

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Source: https://www.legislation.gov.uk/uksi/2005/3311/schedule/3/paragraph/10 (the official version)
Page: https://openlegislation.uk/revenue-and-customs-complaints-and-misconduct-regulations-2005/schedule-3/paragraph-10
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.