{
  "url": "https://openlegislation.uk/revenue-and-customs-complaints-and-misconduct-regulations-2005/introduction",
  "json_url": "https://openlegislation.uk/revenue-and-customs-complaints-and-misconduct-regulations-2005/introduction.json",
  "legislation": "uksi/2005/3311",
  "legislation_title": "The Revenue and Customs (Complaints and Misconduct) Regulations 2005",
  "legislation_url": "https://openlegislation.uk/revenue-and-customs-complaints-and-misconduct-regulations-2005",
  "path": "introduction",
  "kind": "introduction",
  "number": null,
  "heading": "Introductory text",
  "text": "REVENUE AND CUSTOMS, ENGLAND AND WALES\nMade 1st December 2005\nLaid before Parliament 2nd December 2005\nComing into force 28th December 2005\nThe Treasury, in exercise of the powers conferred on them by sections 28(1) and (2), and 29(3) of the Commissioners for Revenue and Customs Act 2005, make the following Regulations:",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "footnote",
      "label": "f1",
      "text": "2005 c. 11."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2005/3311/introduction",
    "retrieved_at": "2026-10-29T04:44:27.856498+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."
}