The Revenue and Customs (Complaints and Misconduct) (Amendment) Regulations 2025
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Change 1
24 Amendment to regulation 36
In regulation 36 (procedure where conduct matter is revealed during investigation of DSI matter)— (a) in paragraph (1) for the words from “designated under regulation 47” to “under regulation 46” substitute “appointed under regulation 46 or 47”; (b) after paragraph (2) insert— (2ZA) If during the course of an investigation of a DSI matter being carried out by a person appointed under regulation 46 or 47 the Director General determines (without there having been a submission under paragraph (1)) that there is an indication that the person whose conduct is in question may have— (a) committed a criminal offence, or (b) behaved in a manner which would justify the bringing of disciplinary proceedings, the Director General must notify the appropriate authority in relation to the DSI matter and (if different) the appropriate authority in relation to the person whose conduct is in question of the Director General's determination. ; (c) in paragraph (2A) after “determines that” insert “there is an indication that”; (d) in paragraph (3) omit the words from “or 45 or” to “under regulation 46,”; (e) in paragraph (5)— (i) in sub-paragraph (a) after “(2)” insert “, (2ZA)”; (ii) in the words after sub-paragraph (c), omit the words from “(and the other provisions” to the end.
24 Amendment to regulation 36
In regulation 36 (procedure where conduct matter is revealed during investigation of DSI matter)— (a) in paragraph (1) for the words from “designated under regulation 47” to “under regulation 46” substitute “appointed under regulation 46 or 47”; (b) after paragraph (2) insert— (2ZA) If during the course of an investigation of a DSI matter being carried out by a person appointed under regulation 46 or 47 the Director General determines (without there having been a submission under paragraph (1)) that there is an indication that the person whose conduct is in question may have— (a) committed a criminal offence, or (b) behaved in a manner which would justify the bringing of disciplinary proceedings, the Director General must notify the appropriate authority in relation to the DSI matter and (if different) the appropriate authority in relation to the person whose conduct is in question of the Director General's determination. ; (c) in paragraph (2A) after “determines that” insert “there is an indication that”; (d) in paragraph (3) omit the words from “or 45 or” to “under regulation 46,”; (e) in paragraph (5)— (i) in sub-paragraph (a) after “(2)” insert “, (2ZA)”; (ii) in the words after sub-paragraph (c), omit the words from “(and the other provisions” to the end.
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