Regulation 2 Revocation and transitional provisionI1

Subject to paragraph (2), the Revenue and Customs (Complaints and Misconduct) Regulations 2005^f1 and the Revenue and Customs (Complaints and Misconduct) (Amendment) Regulations 2006^f2 are revoked.

Where an allegation in respect of the conduct by an officer came to the attention of the appropriate authority before the 5th August 2010, nothing in these Regulations shall apply and the Revenue and Customs (Complaints and Misconduct) Regulations 2005 shall continue to have effect.