26(1)On a review under paragraph 25(8)(a) of the findings of an investigation the powers of the Commission shall be, according to its determination on that review, to do one or more of the following—E+W
(a)to uphold the findings in whole or in part;
(b)to give the appropriate authority such directions—
(i)as to the carrying out by the appropriate authority of its own review of the findings,
(ii)as to the information to be provided to the complainant, and
(iii)generally as to the handling of the matter in future,
as the Commission thinks fit;
(c)to direct that the complaint be re-investigated.
(2)Where the Commission directs under paragraph 25 or sub-paragraph (1) that a complaint be re-investigated, it shall make a determination of the form that the re-investigation should take.
(3)Sub-paragraphs (3) to (7) of paragraph 15 shall apply in relation to a determination under sub-paragraph (2) as they apply in the case of a determination under that paragraph.
(4)The other provisions of this Schedule (including this paragraph) shall apply in relation to any re-investigation in pursuance of a direction under paragraph 25(8) or sub-paragraph (1) of this paragraph as they apply in relation to any investigation in pursuance of a determination under paragraph 15.
(5)The Commission shall give notification of any determination made by it under this paragraph—
(a)to the appropriate authority;
(b)to the complainant;
(c)to every person entitled to be kept properly informed in relation to the complaint under section 21; and
(d)except in a case where it appears to the Commission that to do so might prejudice any proposed re-investigation of the complaint, to the person complained against.
(6)The Commission shall also give notification of any directions given to the appropriate authority under this paragraph —
(a)to the complainant;
(b)to every person entitled to be kept properly informed in relation to the complaint under section ; and
(c)except in a case where it appears to the Commission that to do so might prejudice any proposed review or re-investigation of the complaint, to the person complained against.
Modifications etc. (not altering text)
C1Sch. 3 para. 26 applied (with modifications) (1.4.2006) by The Revenue and Customs (Complaints and Misconduct) Regulations 2005 (S.I. 2005/3311), reg. 3(5)(6), Sch. 3
Commencement Information
I1Sch. 3 para. 26 wholly in force at 1.4.2004; Sch. 3 para. 26 not in force at Royal Assent see s. 108(2); Sch. 3 para. 26 in force for specified purposes at 1.10.2002 by S.I. 2002/2306, art. 4(e); Sch. 3 para. 26 in force in so far as not already in force at 1.4.2004 by S.I. 2004/913, art. 2(d)