# The Revenue and Customs (Complaints and Misconduct) (Amendment) Regulations 2025, Regulation 4: Amendment to regulation 5


In regulation 5 (application of the 2002 Act)—
(a) in paragraph (2) omit sub-paragraph (e);
(b) in paragraph (3)—
(i) in sub-paragraph (a) for “subsection (2)(k)” substitute “subsection (2)(a) and (k)”;
(ii) after sub-paragraph (a) insert—
“(aa) in subsection (2)(n), after “kept by” insert “the Commissioners for His Majesty’s Revenue and Customs,”;”;
(iii) after sub-paragraph (b) insert—
“;
(c) omit subsection (2)(pa).”;
(c) in paragraph (4), in sub-paragraph (b) after “(b)” insert “, (ba), (bb)”.

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Source: https://www.legislation.gov.uk/uksi/2025/703/regulation/4 (the official version)
Page: https://openlegislation.uk/revenue-and-customs-complaints-and-misconduct-amendment-regulations-2025/regulation-4
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.