{
  "url": "https://openlegislation.uk/revenue-and-customs-complaints-and-misconduct-regulations-2010/regulation-12",
  "json_url": "https://openlegislation.uk/revenue-and-customs-complaints-and-misconduct-regulations-2010/regulation-12.json",
  "legislation": "uksi/2010/1813",
  "legislation_title": "The Revenue and Customs (Complaints and Misconduct) Regulations 2010",
  "legislation_url": "https://openlegislation.uk/revenue-and-customs-complaints-and-misconduct-regulations-2010",
  "path": "regulation/12",
  "kind": "regulation",
  "number": "12",
  "heading": "Co-operation, assistance and information",
  "text": "(1) It shall be the duty of the Commissioners to ensure that they are kept informed, in relation to HMRC, about all matters falling within paragraph (2).\n(2) Those matters are—\n(a) matters with respect to which any provision of these Regulations has effect;\n(b) anything which is done under or for the purposes of any such provision; and\n(c) any obligations to act or refrain from acting that have arisen by or under these Regulations, but have not yet been complied with or have been contravened.\n(3) Where the Director General requires the chief officer of a police force to provide a member of that person’s force for appointment under regulation 46 or 47, it shall be the duty of the chief officer to whom the requirement is addressed to comply with it.\n(4) It shall be the duty of the Commissioners to provide the Director General and every member of the IOPC’s staff with all such assistance as the Director General or that member of staff may reasonably require for the purposes of, or in connection with, the carrying out of any investigation by the Director General under these Regulations.\n(5) It shall be the duty of the Commissioners to ensure that a person appointed under regulation 42 to carry out an investigation is given all such assistance and co-operation in the carrying out of that investigation as that person may reasonably require.\n(6) It shall be the duty of the Head of the Home Civil Service and the Commissioners to ensure that a person appointed under regulation 44, 45, 46 or 47 to carry out an investigation is given all such assistance and co-operation in the carrying out of that investigation as that person may reasonably require.",
  "extent": "E+W+S+N.I.",
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "F",
      "label": "F1",
      "text": "Words in Regulations substituted (8.1.2018) by The Independent Office for Police Conduct (Transitional and Consequential) Regulations 2017 (S.I. 2017/1250), reg. 18(2)(a) (with regs. 18(3), 37)"
    },
    {
      "type": "F",
      "label": "F2",
      "text": "Word in reg. 12(4) substituted (8.1.2018) by The Independent Office for Police Conduct (Transitional and Consequential) Regulations 2017 (S.I. 2017/1250), regs. 1, 18(11) (with reg. 37)"
    },
    {
      "type": "I",
      "label": "I1",
      "text": "Reg. 12 in force at 5.8.2010, see reg. 1"
    }
  ],
  "outstanding_effects": [
    {
      "type": "words inserted",
      "affecting": "uksi/2025/703",
      "affecting_title": "The Revenue and Customs (Complaints and Misconduct) (Amendment) Regulations 2025"
    },
    {
      "type": "omitted",
      "affecting": "uksi/2025/703",
      "affecting_title": "The Revenue and Customs (Complaints and Misconduct) (Amendment) Regulations 2025"
    },
    {
      "type": "word omitted",
      "affecting": "uksi/2025/703",
      "affecting_title": "The Revenue and Customs (Complaints and Misconduct) (Amendment) Regulations 2025"
    }
  ],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2010/1813/regulation/12",
    "retrieved_at": "2026-11-12T03:35:43.332245+00:00"
  },
  "licence": "Open Government Licence v3.0",
  "licence_url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
  "attribution": "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
}