{
  "url": "https://openlegislation.uk/revenue-and-customs-complaints-and-misconduct-regulations-2005/schedule-1/paragraph-3",
  "json_url": "https://openlegislation.uk/revenue-and-customs-complaints-and-misconduct-regulations-2005/schedule-1/paragraph-3.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/3",
  "kind": "paragraph",
  "number": "3",
  "heading": null,
  "text": "(1) Section 11 shall be modified as follows.\n(2) In subsections (1), (2), (3), and (5) for “Secretary of State” insert “Chancellor of the Exchequer”.\n(3) Omit subsection (4)(b).\n(4) In subsection (6) for the words from “under subsection (1)” to the end substitute “under subsection (1) to the Commissioners”.\n(5) In subsection (7) for the words from “under subsection (3)” to the end substitute “under subsection (3) to the Commissioners”.\n(6) Omit subsections (8) and (9).\n(7) In subsection (10) for paragraphs (a) to (g) substitute—\n“(a) the Chancellor of the Exchequer, and\n(b) the Commissioners.”.\n(8) In the heading for “Reports to the Secretary of State” substitute “Reports to the Chancellor of the Exchequer”.",
  "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/3",
    "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."
}