{
  "url": "https://openlegislation.uk/revenue-and-customs-complaints-and-misconduct-amendment-regulations-2025/regulation-5",
  "json_url": "https://openlegislation.uk/revenue-and-customs-complaints-and-misconduct-amendment-regulations-2025/regulation-5.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/5",
  "kind": "regulation",
  "number": "5",
  "heading": "Amendment to regulation 8",
  "text": "In regulation 8 (reports to the Chancellor of the Exchequer) for paragraph (2) substitute—\n“(2) The Chancellor may also require reports to be made (at any time)—\n(a) by the Director General about the carrying out of the Director General's functions,\n(b) by the IOPC about the carrying out of the IOPC’s functions, or\n(c) jointly by the Director General and the IOPC about the carrying out of their functions.”.",
  "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/5",
    "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."
}