{
  "url": "https://openlegislation.uk/revenue-and-customs-complaints-and-misconduct-regulations-2005/schedule-3/paragraph-26",
  "json_url": "https://openlegislation.uk/revenue-and-customs-complaints-and-misconduct-regulations-2005/schedule-3/paragraph-26.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/3/paragraph/26",
  "kind": "paragraph",
  "number": "26",
  "heading": null,
  "text": "(1) In paragraph 23(2)(c) after “Director of Public Prosecutions” insert “or the Director of Revenue and Customs Prosecutions”.\n(2) In paragraphs 23(3), (4) and (6)(b) after “Director of Public Prosecutions” insert “or, as the case may be, the Director of Revenue and Customs Prosecutions”.",
  "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": "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/3/paragraph/26",
    "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."
}