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HMRC and police authorities: regulations

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The Revenue and Customs (Complaints and Misconduct) (Amendment) Regulations, SI 2011/3061, amend the Revenue and Customs (Complaints and Misconduct) Regulations 2010 to take account of changes to policing governance arrangements in England and Wales. They provide that payments for assistance in an HMRC investigation may be payable to a ‘local policing body’ rather than a police authority. 

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