The Revenue and Customs (Inspections) Regulations 2005

Reports

9.—(1) Where—

(a) the inspectors of constabulary carry out an inspection under regulation 3 or 8,

(b) the inspectors of constabulary and the Scottish inspectors jointly carry out an inspection under regulation 4 or 8, or

(c) the Northern Ireland inspectors carry out an inspection under regulation 5 or 8,

they shall provide a report of the inspection to the Chancellor of the Exchequer.

(2) Subject to paragraph (3), the Chancellor of the Exchequer shall arrange for any report received by him to be published.

(3) The Chancellor of the Exchequer may exclude from publication under paragraph (2) any part of a report if, in his opinion, the publication of that part—

(a) would be against the interests of national security;

(b) might jeopardise the safety of any person;

(c) would contravene section 29(2) of the Act, or

(d) might prejudice the prevention or detection of crime or the apprehension or prosecution of offenders.

(4) The Chancellor of the Exchequer shall send a copy of the published report to the Chairman.

(5) The Commissioners shall—

(a) prepare comments on the published report;

(b) send a copy of the comments to the Chancellor of the Exchequer before such date as may be specified by him;

(c) publish the comments in such manner as appears to the Commissioners to be appropriate.

(6) Where the inspectors of constabulary and the Scottish inspectors provide a report of an inspection to the Chancellor of the Exchequer he shall send a copy of the published report to the Scottish Ministers.