Section 278 | Oversight of HMRC tax enforcement functions in Northern Ireland

(1)After section 28 of CRCA 2005 (complaints and misconduct relating to England and Wales) insert—

28AComplaints and misconduct: Northern Ireland

(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).

(2)In section 18(2) of that Act (exceptions to confidentiality), after paragraph (g) insert—

(ga)which is made to the Police Ombudsman for Northern Ireland, or a person acting on the Ombudsman’s behalf, for the purpose of a procedure established by virtue of section 28A,

.

(3)In section 29 of that Act (confidentiality etc), after subsection (3) insert—

(3A)Where the Police Ombudsman of Northern Ireland or a person acting on the Ombudsman’s behalf obtains information from the Commissioners or an officer of Revenue and Customs in the course of a procedure established by virtue of section 28A—

(a)the Ombudsman or person may not disclose it without the consent of the Commissioners, and

(b)the Ombudsman or person may not use the information for any purpose other than the procedure.