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The Revenue and Customs (Complaints and Misconduct) Regulations 2005

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11.—(1) Regulation 26 shall be modified as follows.

(2) In paragraph (1) for—

(a)“chief officer” substitute “the Head of the Home Civil Service, Chairman or Commissioners”;

(b)“on him” substitute “on him or them”; and

(c)“an officer” substitute “a person”.

(3) In paragraph (2) for sub-paragraphs (a) to (c) substitute—

“(a)in the case of the Head of the Home Civil Service, to a member of the Senior Civil Service;

(b)in the case of the Chairman, to a member of the Senior Civil Service employed in the service of the Commissioners;

(c)in the case of the Commissioners, to an officer.”.

(4) Omit paragraph (3).

(5) For paragraph (4) substitute—

“(4) The Head of the Home Civil Service, Chairman or Commissioners shall not, in any particular case, delegate any power or duty under paragraph (1) to a person who has acted as investigating officer in that case.”.

(6) In paragraph (5) for “a chief constable” substitute “the Head of the Home Civil Service, Chairman or Commissioners”.

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