{
  "url": "https://openlegislation.uk/orders-for-the-delivery-of-documents-procedure-amendment-regulations-2007/note",
  "json_url": "https://openlegislation.uk/orders-for-the-delivery-of-documents-procedure-amendment-regulations-2007/note.json",
  "legislation": "uksi/2007/881",
  "legislation_title": "The Orders for the Delivery of Documents (Procedure) (Amendment) Regulations 2007",
  "legislation_url": "https://openlegislation.uk/orders-for-the-delivery-of-documents-procedure-amendment-regulations-2007",
  "path": "note",
  "kind": "note",
  "number": null,
  "heading": "Explanatory note",
  "text": "(This note is not part of the Regulations)\nThese Regulations amend the Orders for the Delivery of Documents (Procedure) Regulations 2000 (SI 2000/2875) in consequence of the internal changes to the structure of Her Majesty’s Revenue and Customs. They substitute regulation 3 of the 2000 Regulations to provide that an officer of Her Majesty’s Revenue and Customs who is a member of the Senior Civil Service in the Criminal Investigation Directorate must approve an application for an order under Schedule 1AA of the Taxes Management Act 1970 (c. 9).\nA full regulatory impact assessment has not been produced for this instrument as no impact on the private or voluntary sectors is foreseen.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2007/881/note",
    "retrieved_at": "2026-10-29T03:57:13.812018+00:00"
  },
  "licence": "Open Government Licence v3.0",
  "licence_url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
  "attribution": "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
}