The Revenue and Customs (Complaints and Misconduct) Regulations 2010

Power of the IPCC to impose requirements in relation to an investigation which it is supervising

40.—(1) For the purposes of regulation 45(6) the requirements which may be imposed by the IPCC on a person appointed to investigate a complaint, recordable conduct matter or DSI matter are, subject to paragraphs (2) and (3), any reasonable requirements as to the conduct of the investigation as appear to the IPCC to be necessary.

(2) Where at any stage of an investigation of a complaint, recordable conduct matter or DSI matter the possibility of criminal proceedings arises, the IPCC shall not, under paragraph (1), impose any requirement relating to the obtaining or preservation of evidence of a criminal offence without first obtaining the consent—

(a) in the case of an investigation carried out by an appointed person who is an officer, of the Director of Revenue and Customs Prosecutions, or

(b) in any other case, of the Director of Public Prosecutions,

to the imposition of any such requirement.

(3) The IPCC shall not, under paragraph (1), impose any requirement relating to the resources to be made available by the appropriate authority, for the purposes of an investigation, without first consulting it and having regard to any representations it may make.