{
  "url": "https://openlegislation.uk/revenue-and-customs-complaints-and-misconduct-amendment-regulations-2025/introduction",
  "json_url": "https://openlegislation.uk/revenue-and-customs-complaints-and-misconduct-amendment-regulations-2025/introduction.json",
  "legislation": "uksi/2025/703",
  "legislation_title": "The Revenue and Customs (Complaints and Misconduct) (Amendment) Regulations 2025",
  "legislation_url": "https://openlegislation.uk/revenue-and-customs-complaints-and-misconduct-amendment-regulations-2025",
  "path": "introduction",
  "kind": "introduction",
  "number": null,
  "heading": "Introductory text",
  "text": "REVENUE AND CUSTOMS, ENGLAND AND WALES\nMade 17th June 2025\nLaid before Parliament 19th June 2025\nComing into force 11th July 2025\nThe Treasury make the following Regulations in exercise of the powers conferred by section 28(1), (2) and (6) of the Commissioners for Revenue and Customs Act 2005.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "footnote",
      "label": "f1",
      "text": "2005 c. 11; section 28 was amended by section 21(2) of, and paragraph 68(3) of Schedule 9 to, the Policing and Crime Act 2017 (c. 3) (“PCA 2017”)."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2025/703/introduction",
    "retrieved_at": "2026-10-28T21:14:48.131506+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."
}