{
  "url": "https://openlegislation.uk/revenue-and-customs-complaints-and-misconduct-amendment-regulations-2025/regulation-20",
  "json_url": "https://openlegislation.uk/revenue-and-customs-complaints-and-misconduct-amendment-regulations-2025/regulation-20.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": "regulation/20",
  "kind": "regulation",
  "number": "20",
  "heading": "Insertion of regulation 30A",
  "text": "After regulation 30 insert—\n“Power of the Director General to treat conduct matters as having been referred\n30A (1) The Director General may treat a conduct matter as having been referred if it is a matter that—\n(a) is required or permitted to be referred to the Director General under regulation 30, and\n(b) comes to the Director General’s attention other than having been so referred.\n(2) Where the Director General treats a conduct matter as having been referred—\n(a) regulations 23, 24 and 30 do not apply, or cease to apply, in relation to that matter except to the extent provided for by regulation 30(10), and\n(b) regulations 31 and 38 apply in relation to that matter as if it had been referred to the Director General by the appropriate authority under regulation 30.\n(3) The Director General must notify the following that the Director General is treating a conduct matter as having been referred to the Director General—\n(a) the appropriate authority, and\n(b) except in a case where it appears to the Director General that to do so might prejudice an investigation of the matter (whether an existing investigation or a possible future one), the person to whose conduct the matter relates.\n(4) Where an appropriate authority receives a notification under paragraph (3) in respect of a conduct matter and the matter has not been recorded, the appropriate authority must record the matter.”.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2025/703/regulation/20",
    "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."
}