# The Revenue and Customs (Complaints and Misconduct) Regulations 2010, Regulation 53: Provision of information to the Director General

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

(1) It shall be the duty of the Commissioners at such times, in such circumstances and in accordance with such other requirements as may be set out in these Regulations, to provide the Director General with all such information and documents as may be specified or described in these Regulations.
(2) It shall also be the duty of the Commissioners—
(a) to provide the Director General with all such other information and documents specified or described in a notification given by the Director General to the Commissioners, and
(b) to produce or deliver up to the Director General all such evidence and other things so specified or described,
as appear to the Director General to be required by the Director General for the purposes of the carrying out of any of the Director General’s functions.
(3) Anything falling to be provided, produced or delivered up by any person in pursuance of a requirement imposed under paragraph (2) must be provided, produced or delivered up in such form, in such manner and within such period as may be specified in—
(a) the notification imposing the requirement; or
(b) in any subsequent notification given by the Director General to that person for the purposes of this paragraph.
(4) Nothing in this regulation shall require the Commissioners—
(a) to provide the Director General with any information or document, or to produce or deliver up any other thing, before the earliest time at which it is practicable for the Commissioners to do so; or
(b) to provide, produce or deliver up anything at all in a case in which it never becomes practicable for the Commissioners to do so.
(5) A requirement imposed under this regulation may authorise or require information or documents to which it relates to be provided to the Director General electronically.

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Source: https://www.legislation.gov.uk/uksi/2010/1813/regulation/53 (the official version)
Page: https://openlegislation.uk/revenue-and-customs-complaints-and-misconduct-regulations-2010/regulation-53
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.