767. Inspection and Complaints.

The Treasury may make regulations conferring functions on Her Majesty's Inspectors of Constabulary, the Scottish inspectors, the Northern Ireland inspectors or the Independent Police Complaints Commission in relation to: (1) the Commissioners for Her Majesty's Revenue and Customs; and (2) officers of Revenue and Customs1. An inspection carried out by virtue of such regulations may not address a matter of a kind which the Comptroller and Auditor General may examine