# The Revenue and Customs (Complaints and Misconduct) (Amendment) Regulations 2025, Regulation 13: Amendment to regulation 22


In regulation 22 (handling of complaints by the appropriate authority), in paragraph (2)—
(a) after “in whatever” insert “reasonable and proportionate”;
(b) for “or take” substitute “which may include taking”.

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Source: https://www.legislation.gov.uk/uksi/2025/703/regulation/13 (the official version)
Page: https://openlegislation.uk/revenue-and-customs-complaints-and-misconduct-amendment-regulations-2025/regulation-13
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.