# The Revenue and Customs (Complaints and Misconduct) Regulations 2010, Regulation 5: Application of the 2002 Act

Extent: E+W+S+N.I.

(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.
(2) In section 22 of the 2002 Act—
(a) for subsection (1) substitute—
“(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).”;
(b) in subsection (2) for “persons serving with the police” substitute “persons serving with Her Majesty’s Revenue and Customs”;
(c) for subsection (3) substitute—
“(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.”;
(d) in subsection (4) for “the Secretary of State” substitute “the Chancellor of the Exchequer”;
(e) omit subsection (5)(c).
(3) In section 23 of the 2002 Act—
(a) in subsection (2)(k), for “a person serving with the police” substitute “a person serving with Her Majesty’s Revenue and Customs”;
(b) in subsection (2)(p), for “chief officers” substitute “the Commissioners for Her Majesty’s Revenue and Customs”.
(4) In section 24 of the 2002 Act—
(a) at the end of paragraph (a) insert “and Her Majesty’s Revenue and Customs”;
(b) omit paragraphs (b) and (c).

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Source: https://www.legislation.gov.uk/uksi/2010/1813/regulation/5 (the official version)
Page: https://openlegislation.uk/revenue-and-customs-complaints-and-misconduct-regulations-2010/regulation-5
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.