Related Commentary  

28(1)  The Treasury may make regulations conferring functions on the Independent Police Complaints Commission in relation to–

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

(b)officers of Revenue and Customs.

28(2)  Regulations under subsection (1)–

(a)may apply (with or without modification) or make provision similar to any provision of or made under Part 2 of the Police Reform Act 2002 (c. 30) (complaints);

(b)may confer on the Independent Police Complaints Commission, or on a person acting on its behalf, a power of a kind conferred by this Act or another enactment on an officer of Revenue and Customs;

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