{
  "url": "https://openlegislation.uk/revenue-and-customs-complaints-and-misconduct-amendment-regulations-2025/regulation-60",
  "json_url": "https://openlegislation.uk/revenue-and-customs-complaints-and-misconduct-amendment-regulations-2025/regulation-60.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/60",
  "kind": "regulation",
  "number": "60",
  "heading": "Amendment to regulation 75",
  "text": "In regulation 75 (reviews and re-investigations following an appeal)—\n(a) for the heading substitute “Re-investigations following a review by the Director General”;\n(b) omit paragraph (1);\n(c) in paragraph (2) omit “or paragraph (1)”;\n(d) in paragraph (4) for “74(9) or paragraph (1)” substitute “74(8)”.\n(e) after paragraph (6) insert—\n“(7) Regulation 60 has effect in relation to the duties imposed by paragraphs (5) and (6) of this regulation.”.",
  "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/60",
    "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."
}