{
  "url": "https://openlegislation.uk/revenue-and-customs-complaints-and-misconduct-regulations-2005/regulation-5",
  "json_url": "https://openlegislation.uk/revenue-and-customs-complaints-and-misconduct-regulations-2005/regulation-5.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": "regulation/5",
  "kind": "regulation",
  "number": "5",
  "heading": "Disclosure of information",
  "text": "Where the Commission, or any person acting on its behalf, obtains information in the course of performing a function under these Regulations it or he may not disclose it except as permitted by Part 2 of the 2002 Act or the Complaints Regulations.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2005/3311/regulation/5",
    "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."
}