{
  "url": "https://openlegislation.uk/revenue-and-customs-complaints-and-misconduct-amendment-regulations-2025/regulation-33",
  "json_url": "https://openlegislation.uk/revenue-and-customs-complaints-and-misconduct-amendment-regulations-2025/regulation-33.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/33",
  "kind": "regulation",
  "number": "33",
  "heading": "Amendment to regulation 44",
  "text": "In regulation 44 (investigations by the appropriate authority on its own behalf), in paragraph (3) for “the Chairman, the Chief Executive or the Permanent Secretary for Tax” substitute “a Permanent Secretary”.",
  "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/33",
    "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."
}