{
  "url": "https://openlegislation.uk/revenue-and-customs-complaints-and-misconduct-amendment-regulations-2025/regulation-32",
  "json_url": "https://openlegislation.uk/revenue-and-customs-complaints-and-misconduct-amendment-regulations-2025/regulation-32.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/32",
  "kind": "regulation",
  "number": "32",
  "heading": "Amendment to regulation 43",
  "text": "In regulation 43 (withdrawn and discontinued complaints)—\n(a) in paragraph (3) for sub-paragraph (b) substitute—\n“(b) which the appropriate authority knows is currently the subject of an application for a review by the Director General under regulation 74 (review by the Director General with respect to an investigation); or”;\n(b) in paragraph (8), in sub-paragraph (b) for “an appeal to” substitute “a review by”;\n(c) in paragraph (10), in sub-paragraph (b) for “within 21 days from the date of the communication under sub-paragraph (a)” substitute “to a communication under sub-paragraph (a) within a period of 28 days beginning with the day after the day on which the communication was sent”.",
  "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/32",
    "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."
}