# The Revenue and Customs (Complaints and Misconduct) Regulations 2005, Paragraph 10


(1) Section 22 shall be modified as follows.
(2) In subsection (1) for the words from “guidance” to the end of paragraph (c) substitute “guidance to the Commissioners and officers”.
(3) In subsection (3)—
(a) for paragraph (a) substitute—
“(a) the Commissioners and”;
(b) omit paragraph (b).
(4) In subsection (4) for “the Secretary of State” substitute “the Chancellor of the Exchequer”.
(5) Omit subsection (5)(c).

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Source: https://www.legislation.gov.uk/uksi/2005/3311/schedule/1/paragraph/10 (the official version)
Page: https://openlegislation.uk/revenue-and-customs-complaints-and-misconduct-regulations-2005/schedule-1/paragraph-10
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.