Section 28A | Complaints and misconduct: Northern Ireland ^F1

(1)The Commissioners for His Majesty’s Revenue and Customs and the Police Ombudsman for Northern Ireland may enter into an agreement to establish procedures which correspond to, or are similar to, any of those established by virtue of Part 7 of the Police (Northern Ireland) Act 1998.

(2)An agreement under this section must only relate to the exercise, in Northern Ireland, of functions of enforcement relating to tax by the Commissioners and officers of Revenue and Customs.

(3)Where no procedures as mentioned in subsection (1) are in force in relation to His Majesty’s Revenue and Customs, the Treasury may by regulations establish such procedures.

(4)An agreement under this section may be varied or terminated by a further agreement entered into by the Commissioners and the Ombudsman.

(5)Nothing in any other statutory provision prevents the Commissioners and officers of Revenue and Customs from carrying into effect procedures established by virtue of this section.

(6)In this section, “tax” includes any other obligation to pay an amount to His Majesty’s Revenue and Customs.

(7)Regulations under subsection (3) are to be made by statutory instrument and are subject to annulment in pursuance of a resolution of the House of Commons.

(8)Section 72(2) of the Police (Northern Ireland) Act 1998 applies in relation to regulations under this section as it applies in relation to regulations under that Act (reading the reference to the Secretary of State as a reference to the Treasury).