Paragraph 5 Changes not yet applied. Later legislation changes this provision in ways not yet written into the text below: Sch. 4 words substituted by Constitutional Reform and Governance Act 2010 Sch. 2 para. 23 sch 4 am by Revenue and Customs (Complaints and Misconduct) 2006 reg 6 Omit regulation 9. ← Paragraph 4 Paragraph 5 Paragraph 6 →