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The Revenue and Customs (Complaints and Misconduct) Regulations 2010

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Duty to preserve evidence relating to DSI matters

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33.—(1) Where a DSI matter comes to the attention of the appropriate authority it shall be the duty of that authority to take all such steps as appear to it to be appropriate for the purposes of these Regulations for obtaining and preserving evidence relating to that matter.

(2) The duty of the appropriate authority under paragraph (1) must be performed as soon as practicable after it becomes aware of the matter in question.

(3) After that, the appropriate authority shall be under a duty to continue to take the steps from time to time appearing to it to be appropriate for the purposes of these Regulations for obtaining and preserving evidence relating to the matter, until it is satisfied that it is no longer necessary to do so.

(4) It shall be the duty of the appropriate authority to take all such specific steps for obtaining or preserving evidence relating to any DSI matter as it may be directed to take for the purposes of this regulation by the IPCC.

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