# The Revenue and Customs (Complaints and Misconduct) Regulations 2005, Paragraph 2


(1) Paragraph 2 shall be modified as follows.
(2) In sub-paragraph (1)(a) for “police authority or chief officer who is” substitute “Head of the Home Civil Service, Chairman or Commissioners who is or are”.
(3) In sub-paragraph (2)—
(a) for “a police authority, it” substitute “the Head of the Home Civil Service or Chairman, he”;
(b) in paragraph (a) for “it is itself” substitute “he is himself”; and
(c) in paragraph (b) for “it determines that it” substitute “he determines that he”.
(4) In sub-paragraph (3) for—
(a) “a chief officer, he shall” substitute “the Commissioners, they shall”;
(b) “he is himself” substitute “they are themselves”; and
(c) “he determines that he is not” substitute “they determine that they are not”.
(5) In sub-paragraph (5) for “a police authority or a chief officer gives” substitute “Head of the Home Civil Service, Chairman or Commissioners gives or give”.
(6) For sub-paragraph (6) substitute—
“(6) Where—
(a) the Head of the Home Civil Service or Chairman determines, in the case of any complaint made to him, that he is himself the appropriate authority,
(b) the Commissioners determine, in the case of any complaint made to them, that they are themselves the appropriate authority, or
(c) a complaint is notified to the Head of the Home Civil Service, Chairman or Commissioners under this paragraph,
the Head of the Home Civil Service, Chairman or Commissioners shall record the complaint.”.

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Source: https://www.legislation.gov.uk/uksi/2005/3311/schedule/3/paragraph/2 (the official version)
Page: https://openlegislation.uk/revenue-and-customs-complaints-and-misconduct-regulations-2005/schedule-3/paragraph-2
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.