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The Revenue and Customs (Complaints and Misconduct) Regulations 2010
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Relinquishing the IPCC’s supervision or management of an investigation
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49.—(1) This regulation applies where the IPCC —
(a)relinquishes the management of an investigation in favour of a supervised investigation or an investigation by the appropriate authority on its own behalf, or
(b)relinquishes the supervision of an investigation in favour of an investigation by the appropriate authority on its own behalf.
(2) The IPCC—
(a)shall notify the appropriate authority, the complainant, any interested person within the meaning of regulation 55 (duty to provide information for other persons) and the person complained against of its decision, and the reasons for that decision; and
(b)shall send to the appropriate authority any documentation and evidence gathered during its investigations as will assist the appropriate authority to carry out its functions under these Regulations.
(3) But nothing in paragraph (2)(a) shall require the IPCC to make a notification to the person complained against if it is of the opinion that that might prejudice any criminal investigation or pending proceedings or would be contrary to the public interest.
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