{
  "url": "https://openlegislation.uk/revenue-and-customs-complaints-and-misconduct-regulations-2005/schedule-1/paragraph-10",
  "json_url": "https://openlegislation.uk/revenue-and-customs-complaints-and-misconduct-regulations-2005/schedule-1/paragraph-10.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": "schedule/1/paragraph/10",
  "kind": "paragraph",
  "number": "10",
  "heading": null,
  "text": "(1) Section 22 shall be modified as follows.\n(2) In subsection (1) for the words from “guidance” to the end of paragraph (c) substitute “guidance to the Commissioners and officers”.\n(3) In subsection (3)—\n(a) for paragraph (a) substitute—\n“(a) the Commissioners and”;\n(b) omit paragraph (b).\n(4) In subsection (4) for “the Secretary of State” substitute “the Chancellor of the Exchequer”.\n(5) Omit subsection (5)(c).",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [
    {
      "type": "words substituted",
      "affecting": "ukpga/2010/25",
      "affecting_title": "Constitutional Reform and Governance Act 2010"
    },
    {
      "type": "inserted",
      "affecting": "ukpga/2010/25",
      "affecting_title": "Constitutional Reform and Governance Act 2010"
    },
    {
      "type": "am",
      "affecting": "uksi/2006/1748",
      "affecting_title": "The Revenue and Customs (Complaints and Misconduct) (Amendment) Regulations 2006"
    }
  ],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2005/3311/schedule/1/paragraph/10",
    "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."
}