{
  "url": "https://openlegislation.uk/revenue-and-customs-complaints-and-misconduct-amendment-regulations-2025/regulation-46",
  "json_url": "https://openlegislation.uk/revenue-and-customs-complaints-and-misconduct-amendment-regulations-2025/regulation-46.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/46",
  "kind": "regulation",
  "number": "46",
  "heading": "Amendment to regulation 60",
  "text": "In regulation 60 (exceptions to the duty to keep the complainant informed and to provide information for other persons)—\n(a) in paragraph (1)—\n(i) for the words from “mentioned in” to “and 68(12)” substitute “in the regulations set out in paragraph (1A)”;\n(ii) in sub-paragraph (c), in paragraph (i) omit “the Chief Executive,”;\n(b) after paragraph (1) insert—\n“(1A) The regulations are—\n(a) regulation 38(10);\n(b) regulation 39A(5);\n(c) regulation 54(1) and (2);\n(d) regulation 55(7) and (8);\n(e) regulation 67(11);\n(f) regulation 68(12);\n(g) regulation 70A(13);\n(h) regulation 70B(6);\n(i) regulation 75(5) and (6).”;\n(c) in paragraph (5)—\n(i) in sub-paragraph (a) after “disciplinary proceedings” insert “or appeal against the outcome of such proceedings”;\n(ii) in sub-paragraph (b) after “such proceedings” insert “or appeal”.",
  "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/46",
    "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."
}