{
  "url": "https://openlegislation.uk/revenue-and-customs-complaints-and-misconduct-amendment-regulations-2025/regulation-23",
  "json_url": "https://openlegislation.uk/revenue-and-customs-complaints-and-misconduct-amendment-regulations-2025/regulation-23.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/23",
  "kind": "regulation",
  "number": "23",
  "heading": "Insertion of regulation 34A",
  "text": "After regulation 34 (reference of DSI matters to the Director General) insert—\n“Power of the Director General to treat DSI matters as having been referred\n34A (1) The Director General may treat a DSI matter that comes to the Director General’s attention otherwise than by having been referred to the Director General under regulation 34 as having been so referred.\n(2) Where the Director General treats a DSI matter as having been referred—\n(a) regulations 32 and 34 do not apply, or cease to apply, in relation to that matter except to the extent provided for by regulation 34(3), and\n(b) regulations 35 and 38 apply in relation to that matter as if it had been referred to the Director General by the appropriate authority under regulation 34.\n(3) The Director General must notify the appropriate authority that the Director General is treating a DSI matter as having been referred to the Director General.\n(4) Where an appropriate authority receives a notification under paragraph (3) in respect of a DSI 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/23",
    "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."
}