{
  "url": "https://openlegislation.uk/revenue-and-customs-complaints-and-misconduct-regulations-2010/regulation-5",
  "json_url": "https://openlegislation.uk/revenue-and-customs-complaints-and-misconduct-regulations-2010/regulation-5.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/5",
  "kind": "regulation",
  "number": "5",
  "heading": "Application of the 2002 Act",
  "text": "(1) Sections 9 (the Independent Office for Police Conduct), 19 (use of investigatory powers by or on behalf of the Director General), 22 (power of the Director General to issue guidance), 23 (regulations), 24 (consultation on regulations) and 27 (conduct of the IOPC’s staff) of the 2002 Act shall apply to the Commissioners and officers with the following modifications.\n(2) In section 22 of the 2002 Act—\n(a) for subsection (1) substitute—\n“(1) The Director General may issue guidance to Her Majesty’s Revenue and Customs and any person the Director General sees fit concerning the exercise or performance by the persons to whom the guidance is issued, of any powers or duties specified in subsection (2).”;\n(b) in subsection (2) for “persons serving with the police” substitute “persons serving with Her Majesty’s Revenue and Customs”;\n(c) for subsection (3) substitute—\n“(3) Before issuing any guidance under this section, the Director General shall consult Her Majesty’s Revenue and Customs and any person the Director General sees fit.”;\n(d) in subsection (4) for “the Secretary of State” substitute “the Chancellor of the Exchequer”;\n(e) omit subsection (5)(c).\n(3) In section 23 of the 2002 Act—\n(a) in subsection (2)(k), for “a person serving with the police” substitute “a person serving with Her Majesty’s Revenue and Customs”;\n(b) in subsection (2)(p), for “chief officers” substitute “the Commissioners for Her Majesty’s Revenue and Customs”.\n(4) In section 24 of the 2002 Act—\n(a) at the end of paragraph (a) insert “and Her Majesty’s Revenue and Customs”;\n(b) omit paragraphs (b) and (c).",
  "extent": "E+W+S+N.I.",
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "F",
      "label": "F1",
      "text": "Words in reg. 5(1) substituted (8.1.2018) by The Independent Office for Police Conduct (Transitional and Consequential) Regulations 2017 (S.I. 2017/1250), regs. 1, 18(6)(a)(i) (with reg. 37)"
    },
    {
      "type": "F",
      "label": "F2",
      "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": "F3",
      "text": "Words in reg. 5(1) substituted (8.1.2018) by The Independent Office for Police Conduct (Transitional and Consequential) Regulations 2017 (S.I. 2017/1250), regs. 1, 18(6)(a)(ii) (with reg. 37)"
    },
    {
      "type": "F",
      "label": "F4",
      "text": "Words in reg. 5(2) substituted (8.1.2018) by The Independent Office for Police Conduct (Transitional and Consequential) Regulations 2017 (S.I. 2017/1250), regs. 1, 18(6)(b) (with reg. 37)"
    },
    {
      "type": "F",
      "label": "F5",
      "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)(c) (with regs. 18(3), 37)"
    },
    {
      "type": "I",
      "label": "I1",
      "text": "Reg. 5 in force at 5.8.2010, see reg. 1"
    },
    {
      "type": "footnote",
      "label": "f1",
      "text": "Section 22 has been amended by section 160 of, and paragraphs 1 and 8 of Schedule 12 to, the Serious Organised Crime and Police Act 2005 (c. 15); and section 6(1) of, and paragraph 11 of Schedule 4 to, the Police and Justice Act 2006 (c. 48)."
    },
    {
      "type": "footnote",
      "label": "f2",
      "text": "Section 22(2) has been amended by section 160 of, and paragraphs 1 and 8 of Schedule 12 to, the Serious Organised Crime and Police Act 2005."
    },
    {
      "type": "footnote",
      "label": "f3",
      "text": "Section 22(3) has been amended by section 160 of, and paragraph 11 of Schedule 4 to, the Police and Justice Act 2006."
    },
    {
      "type": "footnote",
      "label": "f4",
      "text": "Section 23 has been amended by section 160 of and paragraphs 1 and 9 of Schedule 12 to the Serious Organised Crime and Police Act 2005; and section 127 of, and paragraphs 1 and 2 of Schedule 23 to, the Criminal Justice and Immigration Act 2008 (c. 4)."
    },
    {
      "type": "footnote",
      "label": "f5",
      "text": "Section 23(2) has been amended by section 160 of, and paragraphs 1 and 9 of Schedule 12 to, the Serious Organised Crime and Police Act 2005; and section 127 of, and paragraphs 1 and 2 of Schedule 23 to, the Criminal Justice and Immigration Act 2008."
    },
    {
      "type": "footnote",
      "label": "f6",
      "text": "Section 24 has been amended by section 6(1) of, and paragraph 12 of Schedule 4 to, the Police and Justice Act 2006."
    }
  ],
  "outstanding_effects": [
    {
      "type": "omitted",
      "affecting": "uksi/2025/703",
      "affecting_title": "The Revenue and Customs (Complaints and Misconduct) (Amendment) Regulations 2025"
    },
    {
      "type": "words substituted",
      "affecting": "uksi/2025/703",
      "affecting_title": "The Revenue and Customs (Complaints and Misconduct) (Amendment) Regulations 2025"
    },
    {
      "type": "inserted",
      "affecting": "uksi/2025/703",
      "affecting_title": "The Revenue and Customs (Complaints and Misconduct) (Amendment) Regulations 2025"
    },
    {
      "type": "inserted",
      "affecting": "uksi/2025/703",
      "affecting_title": "The Revenue and Customs (Complaints and Misconduct) (Amendment) Regulations 2025"
    },
    {
      "type": "words inserted",
      "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/5",
    "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."
}