Related Commentary  Related HMRC Manuals

27(1)  The Treasury may make regulations conferring functions on Her Majesty's Inspectors of Constabulary, the Scottish inspectors or the Northern Ireland inspectors in relation to–

(a)the Commissioners for Her Majesty's Revenue and Customs, and

(b)officers of Revenue and Customs.

27(2)  Regulations under subsection (1)

(a)may–

(i)in relation to Her Majesty's Inspectors of Constabulary, apply (with or without modification) or make provision similar to any provision of sections 54 to 56 of the Police Act 1996 (c. 16) (inspection);

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