{
  "url": "https://openlegislation.uk/revenue-and-customs-complaints-and-misconduct-amendment-regulations-2025/regulation-36",
  "json_url": "https://openlegislation.uk/revenue-and-customs-complaints-and-misconduct-amendment-regulations-2025/regulation-36.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/36",
  "kind": "regulation",
  "number": "36",
  "heading": "Amendment to regulation 47",
  "text": "In regulation 47 (investigations managed by the Director General)—\n(a) in the heading for “managed” substitute “directed”;\n(b) in paragraph (1) for “manage” substitute “direct”;\n(c) for paragraph (2) substitute—\n“(2) On being given notice of that determination, the appropriate authority must, if it has not already done so, appoint a person to investigate the complaint or matter.\n(2A) The Director General may require that no appointment is made under paragraph (2) unless the Director General has given notice to the appropriate authority that the Director General approves the person whom that authority proposes to appoint.\n(2B) Where at any time the Director General is not satisfied with the person appointed to investigate, the Director General may require the appropriate authority, as soon as reasonably practicable after being required to do so—\n(a) to select another person to investigate the complaint or matter, and\n(b) to notify the Director General of the person selected.\n(2C) Paragraph (2B) applies whether the person investigating was appointed—\n(a) before the appropriate authority was notified of the Director General’s determination that the Director General should direct the investigation by the appropriate authority,\n(b) under paragraph (2) (including where the appointment was approved by the Director General in accordance with paragraph (2A)), or\n(c) under paragraph (2D)(a).\n(2D) Where a selection made in pursuance of a direction under paragraph (2B) has been notified to the Director General—\n(a) the appropriate authority must appoint that person to investigate the complaint or matter if, but only if, the Director General notifies the authority that the Director General approves the appointment of that person, or\n(b) if the Director General notifies the appropriate authority that the Director General does not approve the appointment of that person, the appropriate authority must make another selection in accordance with paragraph (2B).”;\n(d) after paragraph (3) insert—\n“(4) The person appointed to investigate the complaint or matter must keep the Director General informed of the progress of the investigation.\n(5) The person appointed to investigate the complaint or matter must comply with all such requirements in relation to the carrying out of that investigation as may be imposed by these Regulations.”.",
  "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/36",
    "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."
}