Commissioners for Revenue and Customs Act 2005, Section 28 is up to date with all changes known to be in force on or before 10 March 2025. There are changes that may be brought into force at a future date. Changes that have been made appear in the content and are referenced with annotations.
(1)The Treasury may make regulations conferring functions on the [F1Director General of the Independent Office for Police Conduct (“the Director General”)] in relation to—
(a)the Commissioners for Her Majesty’s Revenue and Customs, and
(b)officers of Revenue and Customs.
(2)Regulations under subsection (1)—
(a)may apply (with or without modification) or make provision similar to any provision of or made under Part 2 of the Police Reform Act 2002 (c. 30) (complaints);
(b)may confer on the [F2Director General], or on a person acting on [F3the Director General’s] behalf, a power of a kind conferred by this Act or another enactment on an officer of Revenue and Customs;
(c)may make provision for payment by the Commissioners to or in respect of the [F2Director General] .
(3)The [F4Director General] and the Parliamentary Commissioner for Administration may disclose information to each other for the purposes of the exercise of a function—
(a)by virtue of this section, or
(b)under the Parliamentary Commissioner Act 1967 (c. 13).
(4)The [F5Director General] and the Parliamentary Commissioner for Administration may jointly investigate a matter in relation to which—
(a)the [F5Director General] has functions by virtue of this section, and
(b)the Parliamentary Commissioner for Administration has functions by virtue of the Parliamentary Commissioner Act 1967.
(5)Regulations under subsection (1)—
(a)shall be made by statutory instrument, and
(b)shall be subject to annulment in pursuance of a resolution of either House of Parliament.
(6)Regulations under subsection (1) shall relate to the Commissioners or officers of Revenue and Customs only in so far as their functions are exercised in or in relation to England and Wales[F6, including the sea and other waters within the seaward limits of the territorial sea adjacent to England and Wales].
Textual Amendments
F1Words in s. 28(1) substituted (31.1.2017 for specified purposes, 8.1.2018 in so far as not already in force) by Policing and Crime Act 2017 (c. 3), s. 183(1)(5)(e), Sch. 9 para. 68(3)(a); S.I. 2017/1249, reg. 2 (with reg. 3)
F2Words in s. 28(2) substituted (31.1.2017 for specified purposes, 8.1.2018 in so far as not already in force) by Policing and Crime Act 2017 (c. 3), s. 183(1)(5)(e), Sch. 9 para. 68(3)(b)(i); S.I. 2017/1249, reg. 2 (with reg. 3)
F3Words in s. 28(2) substituted (31.1.2017 for specified purposes, 8.1.2018 in so far as not already in force) by Policing and Crime Act 2017 (c. 3), s. 183(1)(5)(e), Sch. 9 para. 68(3)(b)(ii); S.I. 2017/1249, reg. 2 (with reg. 3)
F4Words in s. 28(3) substituted (31.1.2017 for specified purposes, 8.1.2018 in so far as not already in force) by Policing and Crime Act 2017 (c. 3), s. 183(1)(5)(e), Sch. 9 para. 68(3)(c); S.I. 2017/1249, reg. 2 (with reg. 3)
F5Words in s. 28(4) substituted (31.1.2017 for specified purposes, 8.1.2018 in so far as not already in force) by Policing and Crime Act 2017 (c. 3), s. 183(1)(5)(e), Sch. 9 para. 68(3)(d); S.I. 2017/1249, reg. 2 (with reg. 3)
F6Words in s. 28(6) inserted (31.1.2017 for specified purposes, 1.2.2020 in so far as not already in force) by Policing and Crime Act 2017 (c. 3), ss. 21(2), 183(1)(5)(e); S.I. 2020/5, reg. 2(h) (with reg. 3(1)(2))
Commencement Information
I1S. 28 in force at 7.4.2005 by S.I. 2005/1126, art. 2(1)
All content is available under the Open Government Licence v3.0 except where otherwise stated. This site additionally contains content derived from EUR-Lex, reused under the terms of the Commission Decision 2011/833/EU on the reuse of documents from the EU institutions. For more information see the EUR-Lex public statement on re-use.
