The Revenue and Customs (Complaints and Misconduct) (Amendment) Regulations 2006
These Regulations amend the Revenue and Customs (Complaints and Misconduct) Regulations 2005 (S.I.2005/3311). The 2005 Regulation provide for Part 2 of the Police Reform Act 2002 (c. 30), and secondary legislation made under it, to apply with modifications for the purposes of conferring functions on the Independent Police Complaints Commission (“IPCC”) in relation to the Commissioners for Revenue and Customs and officers of Revenue and Customs. Schedules 1 to 4 to the 2005 Regulations set out those modifications.