# The Revenue and Customs (Complaints and Misconduct) (Amendment) Regulations 2025, Regulation 32: Amendment to regulation 43


In regulation 43 (withdrawn and discontinued complaints)—
(a) in paragraph (3) for sub-paragraph (b) substitute—
“(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”;
(b) in paragraph (8), in sub-paragraph (b) for “an appeal to” substitute “a review by”;
(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”.

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Source: https://www.legislation.gov.uk/uksi/2025/703/regulation/32 (the official version)
Page: https://openlegislation.uk/revenue-and-customs-complaints-and-misconduct-amendment-regulations-2025/regulation-32
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.