{ "url": "https://openlegislation.uk/revenue-and-customs-complaints-and-misconduct-regulations-2010", "json_url": "https://openlegislation.uk/revenue-and-customs-complaints-and-misconduct-regulations-2010.json", "id": "uksi/2010/1813", "title": "The Revenue and Customs (Complaints and Misconduct) Regulations 2010", "short_title": "Revenue and Customs (Complaints and Misconduct) 2010", "long_title": "These Regulations restate, with certain amendments, the effect of the Revenue and Customs (Complaints and Misconduct) Regulations 2005 (S.I. 2005/3311) as amended by the Revenue and Customs (Complaints and Misconduct) (Amendment) Regulations 2006 (S.I. 2006/1748).", "citation": "S.I. 2010/1813", "type": "uksi", "year": "2010", "number": "1813", "version": "current", "date": "2010-07-14", "revised": true, "valid_from": "2010-08-05", "extent": "E+W+S+N.I.", "unapplied_effects": 243, "provisions": [ { "path": "introduction", "kind": "introduction", "number": null, "heading": "Introductory text", "url": "https://openlegislation.uk/revenue-and-customs-complaints-and-misconduct-regulations-2010/introduction", "extent": "E+W+S+N.I.", "status": null, "parent": null }, { "path": "part/1", "kind": "part", "number": "1", "heading": "GENERAL", "url": null, "extent": "E+W+S+N.I.", "status": null, "parent": null }, { "path": "regulation/1", "kind": "regulation", "number": "1", "heading": "Citation and commencement", "url": "https://openlegislation.uk/revenue-and-customs-complaints-and-misconduct-regulations-2010/regulation-1", "extent": "E+W+S+N.I.", "status": null, "parent": "part/1" }, { "path": "regulation/2", "kind": "regulation", "number": "2", "heading": "Revocation and transitional provision", "url": "https://openlegislation.uk/revenue-and-customs-complaints-and-misconduct-regulations-2010/regulation-2", "extent": "E+W+S+N.I.", "status": null, "parent": "part/1" }, { "path": "regulation/3", "kind": "regulation", "number": "3", "heading": "Interpretation", "url": "https://openlegislation.uk/revenue-and-customs-complaints-and-misconduct-regulations-2010/regulation-3", "extent": "E+W+S+N.I.", "status": null, "parent": "part/1" }, { "path": "regulation/4", "kind": "regulation", "number": "4", "heading": "Application: general", "url": "https://openlegislation.uk/revenue-and-customs-complaints-and-misconduct-regulations-2010/regulation-4", "extent": "E+W+S+N.I.", "status": null, "parent": "part/1" }, { "path": "regulation/5", "kind": "regulation", "number": "5", "heading": "Application of the 2002 Act", "url": "https://openlegislation.uk/revenue-and-customs-complaints-and-misconduct-regulations-2010/regulation-5", "extent": "E+W+S+N.I.", "status": null, "parent": "part/1" }, { "path": "regulation/6", "kind": "regulation", "number": "6", "heading": "Temporary service and copies of accounts", "url": "https://openlegislation.uk/revenue-and-customs-complaints-and-misconduct-regulations-2010/regulation-6", "extent": "E+W+S+N.I.", "status": null, "parent": "part/1" }, { "path": "regulation/7", "kind": "regulation", "number": "7", "heading": "General functions of the IPCC in relation to the Commissioners and officers", "url": "https://openlegislation.uk/revenue-and-customs-complaints-and-misconduct-regulations-2010/regulation-7", "extent": "E+W+S+N.I.", "status": null, "parent": "part/1" }, { "path": "regulation/8", "kind": "regulation", "number": "8", "heading": "Reports to the Chancellor of the Exchequer", "url": "https://openlegislation.uk/revenue-and-customs-complaints-and-misconduct-regulations-2010/regulation-8", "extent": "E+W+S+N.I.", "status": null, "parent": "part/1" }, { "path": "regulation/9", "kind": "regulation", "number": "9", "heading": "Complaints, matters and persons to which these Regulations apply", "url": "https://openlegislation.uk/revenue-and-customs-complaints-and-misconduct-regulations-2010/regulation-9", "extent": "E+W+S+N.I.", "status": null, "parent": "part/1" }, { "path": "regulation/10", "kind": "regulation", "number": "10", "heading": "Handling of complaints, conduct matters and DSI matters etc", "url": "https://openlegislation.uk/revenue-and-customs-complaints-and-misconduct-regulations-2010/regulation-10", "extent": "E+W+S+N.I.", "status": null, "parent": "part/1" }, { "path": "regulation/11", "kind": "regulation", "number": "11", "heading": "Direction and control matters", "url": "https://openlegislation.uk/revenue-and-customs-complaints-and-misconduct-regulations-2010/regulation-11", "extent": "E+W+S+N.I.", "status": null, "parent": "part/1" }, { "path": "part/2", "kind": "part", "number": "2", "heading": "COMPLAINTS AND MISCONDUCT", "url": null, "extent": "E+W+S+N.I.", "status": null, "parent": null }, { "path": "regulation/12", "kind": "regulation", "number": "12", "heading": "Co-operation, assistance and information", "url": "https://openlegislation.uk/revenue-and-customs-complaints-and-misconduct-regulations-2010/regulation-12", "extent": "E+W+S+N.I.", "status": null, "parent": "part/2" }, { "path": "regulation/13", "kind": "regulation", "number": "13", "heading": "Disclosure of information", "url": "https://openlegislation.uk/revenue-and-customs-complaints-and-misconduct-regulations-2010/regulation-13", "extent": "E+W+S+N.I.", "status": null, "parent": "part/2" }, { "path": "regulation/14", "kind": "regulation", "number": "14", "heading": "Use of information", "url": "https://openlegislation.uk/revenue-and-customs-complaints-and-misconduct-regulations-2010/regulation-14", "extent": "E+W+S+N.I.", "status": null, "parent": "part/2" }, { "path": "regulation/15", "kind": "regulation", "number": "15", "heading": "Payments", "url": "https://openlegislation.uk/revenue-and-customs-complaints-and-misconduct-regulations-2010/regulation-15", "extent": "E+W+S+N.I.", "status": null, "parent": "part/2" }, { "path": "regulation/16", "kind": "regulation", "number": "16", "heading": "Payment for assistance with investigations", "url": "https://openlegislation.uk/revenue-and-customs-complaints-and-misconduct-regulations-2010/regulation-16", "extent": "E+W+S+N.I.", "status": null, "parent": "part/2" }, { "path": "part/3", "kind": "part", "number": "3", "heading": "HANDLING OF COMPLAINTS AND CONDUCT MATTERS ETC", "url": null, "extent": "E+W+S+N.I.", "status": null, "parent": null }, { "path": "regulation/17", "kind": "regulation", "number": "17", "heading": "Duties to preserve evidence relating to complaints", "url": "https://openlegislation.uk/revenue-and-customs-complaints-and-misconduct-regulations-2010/regulation-17", "extent": "E+W+S+N.I.", "status": null, "parent": "part/3" }, { "path": "regulation/18", "kind": "regulation", "number": "18", "heading": "Delegation of powers and duties", "url": "https://openlegislation.uk/revenue-and-customs-complaints-and-misconduct-regulations-2010/regulation-18", "extent": "E+W+S+N.I.", "status": null, "parent": "part/3" }, { "path": "regulation/19", "kind": "regulation", "number": "19", "heading": "Initial handling and recording of complaints", "url": "https://openlegislation.uk/revenue-and-customs-complaints-and-misconduct-regulations-2010/regulation-19", "extent": "E+W+S+N.I.", "status": null, "parent": "part/3" }, { "path": "regulation/20", "kind": "regulation", "number": "20", "heading": "Keeping of records", "url": "https://openlegislation.uk/revenue-and-customs-complaints-and-misconduct-regulations-2010/regulation-20", "extent": "E+W+S+N.I.", "status": null, "parent": "part/3" }, { "path": "regulation/21", "kind": "regulation", "number": "21", "heading": "Failures to notify or record a complaint", "url": "https://openlegislation.uk/revenue-and-customs-complaints-and-misconduct-regulations-2010/regulation-21", "extent": "E+W+S+N.I.", "status": null, "parent": "part/3" }, { "path": "regulation/22", "kind": "regulation", "number": "22", "heading": "Handling of complaints by the appropriate authority", "url": "https://openlegislation.uk/revenue-and-customs-complaints-and-misconduct-regulations-2010/regulation-22", "extent": "E+W+S+N.I.", "status": null, "parent": "part/3" }, { "path": "regulation/23", "kind": "regulation", "number": "23", "heading": "Conduct matters arising in civil proceedings", "url": "https://openlegislation.uk/revenue-and-customs-complaints-and-misconduct-regulations-2010/regulation-23", "extent": "E+W+S+N.I.", "status": null, "parent": "part/3" }, { "path": "regulation/24", "kind": "regulation", "number": "24", "heading": "Recording etc. of conduct matters in other cases", "url": "https://openlegislation.uk/revenue-and-customs-complaints-and-misconduct-regulations-2010/regulation-24", "extent": "E+W+S+N.I.", "status": null, "parent": "part/3" }, { "path": "regulation/25", "kind": "regulation", "number": "25", "heading": "Duties to preserve evidence relating to conduct matters", "url": "https://openlegislation.uk/revenue-and-customs-complaints-and-misconduct-regulations-2010/regulation-25", "extent": "E+W+S+N.I.", "status": null, "parent": "part/3" }, { "path": "regulation/26", "kind": "regulation", "number": "26", "heading": "Complaints against a person who has subsequently ceased to serve with HMRC", "url": "https://openlegislation.uk/revenue-and-customs-complaints-and-misconduct-regulations-2010/regulation-26", "extent": "E+W+S+N.I.", "status": null, "parent": "part/3" }, { "path": "part/4", "kind": "part", "number": "4", "heading": "REFERRAL OF MATTERS TO THE IPCC", "url": null, "extent": "E+W+S+N.I.", "status": null, "parent": null }, { "path": "regulation/27", "kind": "regulation", "number": "27", "heading": "Recording and reference of conduct and DSI matters", "url": "https://openlegislation.uk/revenue-and-customs-complaints-and-misconduct-regulations-2010/regulation-27", "extent": "E+W+S+N.I.", "status": null, "parent": "part/4" }, { "path": "regulation/28", "kind": "regulation", "number": "28", "heading": "Reference of complaints to the IPCC", "url": "https://openlegislation.uk/revenue-and-customs-complaints-and-misconduct-regulations-2010/regulation-28", "extent": "E+W+S+N.I.", "status": null, "parent": "part/4" }, { "path": "regulation/29", "kind": "regulation", "number": "29", "heading": "Duties of the IPCC on references under regulation 28", "url": "https://openlegislation.uk/revenue-and-customs-complaints-and-misconduct-regulations-2010/regulation-29", "extent": "E+W+S+N.I.", "status": null, "parent": "part/4" }, { "path": "regulation/30", "kind": "regulation", "number": "30", "heading": "Reference of conduct matters to the IPCC", "url": "https://openlegislation.uk/revenue-and-customs-complaints-and-misconduct-regulations-2010/regulation-30", "extent": "E+W+S+N.I.", "status": null, "parent": "part/4" }, { "path": "regulation/31", "kind": "regulation", "number": "31", "heading": "Duties of the IPCC on references under regulation 30", "url": "https://openlegislation.uk/revenue-and-customs-complaints-and-misconduct-regulations-2010/regulation-31", "extent": "E+W+S+N.I.", "status": null, "parent": "part/4" }, { "path": "part/5", "kind": "part", "number": "5", "heading": "HANDLING DEATH AND SERIOUS INJURY (DSI)", "url": null, "extent": "E+W+S+N.I.", "status": null, "parent": null }, { "path": "regulation/32", "kind": "regulation", "number": "32", "heading": "Duty to record DSI matters", "url": "https://openlegislation.uk/revenue-and-customs-complaints-and-misconduct-regulations-2010/regulation-32", "extent": "E+W+S+N.I.", "status": null, "parent": "part/5" }, { "path": "regulation/33", "kind": "regulation", "number": "33", "heading": "Duty to preserve evidence relating to DSI matters", "url": "https://openlegislation.uk/revenue-and-customs-complaints-and-misconduct-regulations-2010/regulation-33", "extent": "E+W+S+N.I.", "status": null, "parent": "part/5" }, { "path": "regulation/34", "kind": "regulation", "number": "34", "heading": "Reference of DSI matters to the IPCC", "url": "https://openlegislation.uk/revenue-and-customs-complaints-and-misconduct-regulations-2010/regulation-34", "extent": "E+W+S+N.I.", "status": null, "parent": "part/5" }, { "path": "regulation/35", "kind": "regulation", "number": "35", "heading": "Duties of IPCC on references under regulation 34", "url": "https://openlegislation.uk/revenue-and-customs-complaints-and-misconduct-regulations-2010/regulation-35", "extent": "E+W+S+N.I.", "status": null, "parent": "part/5" }, { "path": "regulation/36", "kind": "regulation", "number": "36", "heading": "Procedure where conduct matter is revealed during investigation of DSI matter", "url": "https://openlegislation.uk/revenue-and-customs-complaints-and-misconduct-regulations-2010/regulation-36", "extent": "E+W+S+N.I.", "status": null, "parent": "part/5" }, { "path": "part/6", "kind": "part", "number": "6", "heading": "INVESTIGATIONS", "url": null, "extent": "E+W+S+N.I.", "status": null, "parent": null }, { "path": "regulation/37", "kind": "regulation", "number": "37", "heading": "Inspections of HMRC premises on behalf of the IPCC", "url": "https://openlegislation.uk/revenue-and-customs-complaints-and-misconduct-regulations-2010/regulation-37", "extent": "E+W+S+N.I.", "status": null, "parent": "part/6" }, { "path": "regulation/38", "kind": "regulation", "number": "38", "heading": "Power of the IPCC to determine the form of an investigation", "url": "https://openlegislation.uk/revenue-and-customs-complaints-and-misconduct-regulations-2010/regulation-38", "extent": "E+W+S+N.I.", "status": null, "parent": "part/6" }, { "path": "regulation/39", "kind": "regulation", "number": "39", "heading": "Appointment of persons to carry out investigations", "url": "https://openlegislation.uk/revenue-and-customs-complaints-and-misconduct-regulations-2010/regulation-39", "extent": "E+W+S+N.I.", "status": null, "parent": "part/6" }, { "path": "regulation/40", "kind": "regulation", "number": "40", "heading": "Power of the IPCC to impose requirements in relation to an investigation which it is supervising", "url": "https://openlegislation.uk/revenue-and-customs-complaints-and-misconduct-regulations-2010/regulation-40", "extent": "E+W+S+N.I.", "status": null, "parent": "part/6" }, { "path": "regulation/41", "kind": "regulation", "number": "41", "heading": "Combining and splitting investigations", "url": "https://openlegislation.uk/revenue-and-customs-complaints-and-misconduct-regulations-2010/regulation-41", "extent": "E+W+S+N.I.", "status": null, "parent": "part/6" }, { "path": "regulation/42", "kind": "regulation", "number": "42", "heading": "Power of the IPCC to discontinue an investigation", "url": "https://openlegislation.uk/revenue-and-customs-complaints-and-misconduct-regulations-2010/regulation-42", "extent": "E+W+S+N.I.", "status": null, "parent": "part/6" }, { "path": "regulation/43", "kind": "regulation", "number": "43", "heading": "Withdrawn and discontinued complaints", "url": "https://openlegislation.uk/revenue-and-customs-complaints-and-misconduct-regulations-2010/regulation-43", "extent": "E+W+S+N.I.", "status": null, "parent": "part/6" }, { "path": "regulation/44", "kind": "regulation", "number": "44", "heading": "Investigations by the appropriate authority on its own behalf", "url": "https://openlegislation.uk/revenue-and-customs-complaints-and-misconduct-regulations-2010/regulation-44", "extent": "E+W+S+N.I.", "status": null, "parent": "part/6" }, { "path": "regulation/45", "kind": "regulation", "number": "45", "heading": "Investigations supervised by the IPCC", "url": "https://openlegislation.uk/revenue-and-customs-complaints-and-misconduct-regulations-2010/regulation-45", "extent": "E+W+S+N.I.", "status": null, "parent": "part/6" }, { "path": "regulation/46", "kind": "regulation", "number": "46", "heading": "Investigation by a police force under the management or under the supervision of the IPCC", "url": "https://openlegislation.uk/revenue-and-customs-complaints-and-misconduct-regulations-2010/regulation-46", "extent": "E+W+S+N.I.", "status": null, "parent": "part/6" }, { "path": "regulation/47", "kind": "regulation", "number": "47", "heading": "Investigations managed by the IPCC", "url": "https://openlegislation.uk/revenue-and-customs-complaints-and-misconduct-regulations-2010/regulation-47", "extent": "E+W+S+N.I.", "status": null, "parent": "part/6" }, { "path": "regulation/48", "kind": "regulation", "number": "48", "heading": "Investigations by the IPCC itself", "url": "https://openlegislation.uk/revenue-and-customs-complaints-and-misconduct-regulations-2010/regulation-48", "extent": "E+W+S+N.I.", "status": null, "parent": "part/6" }, { "path": "regulation/49", "kind": "regulation", "number": "49", "heading": "Relinquishing the IPCC’s supervision or management of an investigation", "url": "https://openlegislation.uk/revenue-and-customs-complaints-and-misconduct-regulations-2010/regulation-49", "extent": "E+W+S+N.I.", "status": null, "parent": "part/6" }, { "path": "regulation/50", "kind": "regulation", "number": "50", "heading": "Circumstances in which an investigation or other procedure may be suspended", "url": "https://openlegislation.uk/revenue-and-customs-complaints-and-misconduct-regulations-2010/regulation-50", "extent": "E+W+S+N.I.", "status": null, "parent": "part/6" }, { "path": "regulation/51", "kind": "regulation", "number": "51", "heading": "Resumption of investigation after criminal proceedings", "url": "https://openlegislation.uk/revenue-and-customs-complaints-and-misconduct-regulations-2010/regulation-51", "extent": "E+W+S+N.I.", "status": null, "parent": "part/6" }, { "path": "regulation/52", "kind": "regulation", "number": "52", "heading": "Restrictions on proceedings pending the conclusion of an investigation", "url": "https://openlegislation.uk/revenue-and-customs-complaints-and-misconduct-regulations-2010/regulation-52", "extent": "E+W+S+N.I.", "status": null, "parent": "part/6" }, { "path": "part/7", "kind": "part", "number": "7", "heading": "PROVISION OF INFORMATION", "url": null, "extent": "E+W+S+N.I.", "status": null, "parent": null }, { "path": "regulation/53", "kind": "regulation", "number": "53", "heading": "Provision of information to the IPCC", "url": "https://openlegislation.uk/revenue-and-customs-complaints-and-misconduct-regulations-2010/regulation-53", "extent": "E+W+S+N.I.", "status": null, "parent": "part/7" }, { "path": "regulation/54", "kind": "regulation", "number": "54", "heading": "Duty to keep the complainant informed", "url": "https://openlegislation.uk/revenue-and-customs-complaints-and-misconduct-regulations-2010/regulation-54", "extent": "E+W+S+N.I.", "status": null, "parent": "part/7" }, { "path": "regulation/55", "kind": "regulation", "number": "55", "heading": "Duty to provide information for other persons", "url": "https://openlegislation.uk/revenue-and-customs-complaints-and-misconduct-regulations-2010/regulation-55", "extent": "E+W+S+N.I.", "status": null, "parent": "part/7" }, { "path": "regulation/56", "kind": "regulation", "number": "56", "heading": "Written notices", "url": "https://openlegislation.uk/revenue-and-customs-complaints-and-misconduct-regulations-2010/regulation-56", "extent": "E+W+S+N.I.", "status": null, "parent": "part/7" }, { "path": "regulation/57", "kind": "regulation", "number": "57", "heading": "Duty to consider submissions from the person whose conduct is in question", "url": "https://openlegislation.uk/revenue-and-customs-complaints-and-misconduct-regulations-2010/regulation-57", "extent": "E+W+S+N.I.", "status": null, "parent": "part/7" }, { "path": "regulation/58", "kind": "regulation", "number": "58", "heading": "Duty to provide certain information to the appropriate authority", "url": "https://openlegislation.uk/revenue-and-customs-complaints-and-misconduct-regulations-2010/regulation-58", "extent": "E+W+S+N.I.", "status": null, "parent": "part/7" }, { "path": "regulation/59", "kind": "regulation", "number": "59", "heading": "Manner in which duties to provide information to the complainant are to be performed", "url": "https://openlegislation.uk/revenue-and-customs-complaints-and-misconduct-regulations-2010/regulation-59", "extent": "E+W+S+N.I.", "status": null, "parent": "part/7" }, { "path": "regulation/60", "kind": "regulation", "number": "60", "heading": "Exceptions to the duty to keep the complainant informed and to provide information for other persons", "url": "https://openlegislation.uk/revenue-and-customs-complaints-and-misconduct-regulations-2010/regulation-60", "extent": "E+W+S+N.I.", "status": null, "parent": "part/7" }, { "path": "regulation/61", "kind": "regulation", "number": "61", "heading": "Copies of complaints etc.", "url": "https://openlegislation.uk/revenue-and-customs-complaints-and-misconduct-regulations-2010/regulation-61", "extent": "E+W+S+N.I.", "status": null, "parent": "part/7" }, { "path": "regulation/62", "kind": "regulation", "number": "62", "heading": "Notification of actions and decisions", "url": "https://openlegislation.uk/revenue-and-customs-complaints-and-misconduct-regulations-2010/regulation-62", "extent": "E+W+S+N.I.", "status": null, "parent": "part/7" }, { "path": "regulation/63", "kind": "regulation", "number": "63", "heading": "Information for complainant about disciplinary recommendations", "url": "https://openlegislation.uk/revenue-and-customs-complaints-and-misconduct-regulations-2010/regulation-63", "extent": "E+W+S+N.I.", "status": null, "parent": "part/7" }, { "path": "regulation/64", "kind": "regulation", "number": "64", "heading": "Register to be kept by the IPCC", "url": 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Misconduct) (Amendment) Regulations 2025", "affecting_provisions": "reg. 26(a)(i)" }, { "type": "omitted", "affected_provisions": "reg. 38(4)(c)", "affecting": "uksi/2025/703", "affecting_title": "The Revenue and Customs (Complaints and Misconduct) (Amendment) Regulations 2025", "affecting_provisions": "reg. 26(a)(i)" }, { "type": "word substituted", "affected_provisions": "reg. 38(4)(d)", "affecting": "uksi/2025/703", "affecting_title": "The Revenue and Customs (Complaints and Misconduct) (Amendment) Regulations 2025", "affecting_provisions": "reg. 26(a)(ii)" }, { "type": "word substituted", "affected_provisions": "reg. 38(4)(e)", "affecting": "uksi/2025/703", "affecting_title": "The Revenue and Customs (Complaints and Misconduct) (Amendment) Regulations 2025", "affecting_provisions": "reg. 26(a)(ii)" }, { "type": "inserted", "affected_provisions": "reg. 38(4A)-(4G)", "affecting": "uksi/2025/703", "affecting_title": "The Revenue and Customs (Complaints and Misconduct) (Amendment) Regulations 2025", "affecting_provisions": "reg. 26(b)" }, { "type": "word omitted", "affected_provisions": "reg. 38(5)", "affecting": "uksi/2025/703", "affecting_title": "The Revenue and Customs (Complaints and Misconduct) (Amendment) Regulations 2025", "affecting_provisions": "reg. 26(c)" }, { "type": "omitted", "affected_provisions": "reg. 38(6)", "affecting": "uksi/2025/703", "affecting_title": "The Revenue and Customs (Complaints and Misconduct) (Amendment) Regulations 2025", "affecting_provisions": "reg. 26(d)" }, { "type": "words inserted", "affected_provisions": "reg. 38(9)", "affecting": "uksi/2025/703", "affecting_title": "The Revenue and Customs (Complaints and Misconduct) (Amendment) Regulations 2025", "affecting_provisions": "reg. 26(e)" }, { "type": "inserted", "affected_provisions": "reg. 38(10)(11)", "affecting": "uksi/2025/703", "affecting_title": "The Revenue and Customs (Complaints and Misconduct) (Amendment) Regulations 2025", "affecting_provisions": "reg. 26(f)" }, { "type": "word omitted", "affected_provisions": "reg. 39", "affecting": "uksi/2025/703", "affecting_title": "The Revenue and Customs (Complaints and Misconduct) (Amendment) Regulations 2025", "affecting_provisions": "reg. 27" }, { "type": "inserted", "affected_provisions": "reg. 39A", "affecting": "uksi/2025/703", "affecting_title": "The Revenue and Customs (Complaints and Misconduct) (Amendment) Regulations 2025", "affecting_provisions": "reg. 28" }, { "type": "omitted", "affected_provisions": "reg. 40", "affecting": "uksi/2025/703", "affecting_title": "The Revenue and Customs (Complaints and Misconduct) (Amendment) Regulations 2025", "affecting_provisions": "reg. 29" }, { "type": "word substituted", "affected_provisions": "reg. 41(2)", "affecting": "uksi/2025/703", "affecting_title": "The Revenue and Customs (Complaints and Misconduct) (Amendment) Regulations 2025", "affecting_provisions": "reg. 30(a)" }, { "type": "word substituted", "affected_provisions": "reg. 41(3)", "affecting": "uksi/2025/703", "affecting_title": "The Revenue and Customs (Complaints and Misconduct) (Amendment) Regulations 2025", "affecting_provisions": "reg. 30(b)" }, { "type": "omitted", "affected_provisions": "reg. 42", "affecting": "uksi/2025/703", "affecting_title": "The Revenue and Customs (Complaints and Misconduct) (Amendment) Regulations 2025", "affecting_provisions": "reg. 31" }, { "type": "substituted", "affected_provisions": "reg. 43(3)(b)", "affecting": "uksi/2025/703", "affecting_title": "The Revenue and Customs (Complaints and Misconduct) (Amendment) Regulations 2025", "affecting_provisions": "reg. 32(a)" }, { "type": "words substituted", "affected_provisions": "reg. 43(8)(b)", "affecting": "uksi/2025/703", "affecting_title": "The Revenue and Customs (Complaints and Misconduct) (Amendment) Regulations 2025", "affecting_provisions": "reg. 32(b)" }, { "type": "words substituted", "affected_provisions": "reg. 43(10)(b)", "affecting": "uksi/2025/703", "affecting_title": "The Revenue and Customs (Complaints and Misconduct) (Amendment) Regulations 2025", "affecting_provisions": "reg. 32(c)" }, { "type": "words substituted", "affected_provisions": "reg. 44(3)", "affecting": "uksi/2025/703", "affecting_title": "The Revenue and Customs (Complaints and Misconduct) (Amendment) Regulations 2025", "affecting_provisions": "reg. 33" }, { "type": "omitted", "affected_provisions": "reg. 45", "affecting": "uksi/2025/703", "affecting_title": "The Revenue and Customs (Complaints and Misconduct) (Amendment) Regulations 2025", "affecting_provisions": "reg. 34" }, { "type": "word substituted", "affected_provisions": "reg. 46 heading", "affecting": "uksi/2025/703", "affecting_title": "The Revenue and Customs (Complaints and Misconduct) (Amendment) Regulations 2025", "affecting_provisions": "reg. 35(a)" }, { "type": "word substituted", "affected_provisions": "reg. 46(1)", "affecting": "uksi/2025/703", "affecting_title": "The Revenue and Customs (Complaints and Misconduct) (Amendment) Regulations 2025", "affecting_provisions": "reg. 35(b)" }, { "type": "words substituted", "affected_provisions": "reg. 46(5)", "affecting": "uksi/2025/703", "affecting_title": "The Revenue and Customs (Complaints and Misconduct) (Amendment) Regulations 2025", "affecting_provisions": "reg. 35(c)(i)" }, { "type": "word substituted", "affected_provisions": "reg. 46(5)", "affecting": "uksi/2025/703", "affecting_title": "The Revenue and Customs (Complaints and Misconduct) (Amendment) Regulations 2025", "affecting_provisions": "reg. 35(c)(ii)" }, { "type": "words substituted", "affected_provisions": "reg. 46(7)", "affecting": "uksi/2025/703", "affecting_title": "The Revenue and Customs (Complaints and Misconduct) (Amendment) Regulations 2025", "affecting_provisions": "reg. 35(d)" }, { "type": "inserted", "affected_provisions": "reg. 46(9)", "affecting": "uksi/2025/703", "affecting_title": "The Revenue and Customs (Complaints and Misconduct) (Amendment) Regulations 2025", "affecting_provisions": "reg. 35(e)" }, { "type": "word substituted", "affected_provisions": "reg. 47 heading", "affecting": "uksi/2025/703", "affecting_title": "The Revenue and Customs (Complaints and Misconduct) (Amendment) Regulations 2025", "affecting_provisions": "reg. 36(a)" }, { "type": "word substituted", "affected_provisions": "reg. 47(1)", "affecting": "uksi/2025/703", "affecting_title": "The Revenue and Customs (Complaints and Misconduct) (Amendment) Regulations 2025", "affecting_provisions": "reg. 36(b)" }, { "type": "substituted for reg. 47(2)", "affected_provisions": "reg. 47(2)-(2D)", "affecting": "uksi/2025/703", "affecting_title": "The Revenue and Customs (Complaints and Misconduct) (Amendment) Regulations 2025", "affecting_provisions": "reg. 36(c)" }, { "type": "inserted", "affected_provisions": "reg. 47(4)(5)", "affecting": "uksi/2025/703", "affecting_title": "The Revenue and Customs (Complaints and Misconduct) (Amendment) Regulations 2025", "affecting_provisions": "reg. 36(d)" }, { "type": "inserted", "affected_provisions": "reg. 48A-48C", "affecting": "uksi/2025/703", "affecting_title": "The Revenue and Customs (Complaints and Misconduct) (Amendment) Regulations 2025", "affecting_provisions": "reg. 37" }, { "type": "word substituted", "affected_provisions": "reg. 49 heading", "affecting": "uksi/2025/703", "affecting_title": "The Revenue and Customs (Complaints and Misconduct) (Amendment) Regulations 2025", "affecting_provisions": "reg. 38(a)" }, { "type": "substituted", "affected_provisions": "reg. 49(1)", "affecting": "uksi/2025/703", "affecting_title": "The Revenue and Customs (Complaints and Misconduct) (Amendment) Regulations 2025", "affecting_provisions": "reg. 38(b)" }, { "type": "word substituted", "affected_provisions": "reg. 50(2)", "affecting": "uksi/2025/703", "affecting_title": "The Revenue and Customs (Complaints and Misconduct) (Amendment) Regulations 2025", "affecting_provisions": "reg. 39(a)" }, { "type": "words omitted", 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"uksi/2025/703", "affecting_title": "The Revenue and Customs (Complaints and Misconduct) (Amendment) Regulations 2025", "affecting_provisions": "reg. 42(b)(i)" }, { "type": "omitted", "affected_provisions": "reg. 54(2)(b)", "affecting": "uksi/2025/703", "affecting_title": "The Revenue and Customs (Complaints and Misconduct) (Amendment) Regulations 2025", "affecting_provisions": "reg. 42(b)(ii)" }, { "type": "words inserted", "affected_provisions": "reg. 54(4)(c)", "affecting": "uksi/2025/703", "affecting_title": "The Revenue and Customs (Complaints and Misconduct) (Amendment) Regulations 2025", "affecting_provisions": "reg. 42(c)" }, { "type": "word substituted", "affected_provisions": "reg. 55(7)(b)", "affecting": "uksi/2025/703", "affecting_title": "The Revenue and Customs (Complaints and Misconduct) (Amendment) Regulations 2025", "affecting_provisions": "reg. 43(a)" }, { "type": "word omitted", "affected_provisions": "reg. 55(8)", "affecting": "uksi/2025/703", "affecting_title": "The Revenue and Customs (Complaints and Misconduct) (Amendment) Regulations 2025", "affecting_provisions": "reg. 43(b)(i)" }, { "type": "omitted", "affected_provisions": "reg. 55(8)(b)", "affecting": "uksi/2025/703", "affecting_title": "The Revenue and Customs (Complaints and Misconduct) (Amendment) Regulations 2025", "affecting_provisions": "reg. 43(b)(ii)" }, { "type": "words substituted", "affected_provisions": "reg. 56(2)(c)", "affecting": "uksi/2025/703", "affecting_title": "The Revenue and Customs (Complaints and Misconduct) (Amendment) Regulations 2025", "affecting_provisions": "reg. 44(a)" }, { "type": "inserted", "affected_provisions": "reg. 56(2A)-(2C)", "affecting": "uksi/2025/703", "affecting_title": "The Revenue and Customs (Complaints and Misconduct) (Amendment) Regulations 2025", "affecting_provisions": "reg. 44(b)" }, { "type": "words substituted", "affected_provisions": "reg. 56(3)", "affecting": "uksi/2025/703", "affecting_title": "The Revenue and Customs (Complaints and Misconduct) (Amendment) Regulations 2025", "affecting_provisions": "reg. 44(c)(i)" }, { "type": "words inserted", "affected_provisions": "reg. 56(3)", "affecting": "uksi/2025/703", "affecting_title": "The Revenue and Customs (Complaints and Misconduct) (Amendment) Regulations 2025", "affecting_provisions": "reg. 44(c)(ii)" }, { "type": "inserted", "affected_provisions": "reg. 56(3A)", "affecting": "uksi/2025/703", "affecting_title": "The Revenue and Customs (Complaints and Misconduct) (Amendment) Regulations 2025", "affecting_provisions": "reg. 44(d)" }, { "type": "word substituted", "affected_provisions": "reg. 59(2)", "affecting": "uksi/2025/703", "affecting_title": "The Revenue and Customs (Complaints and Misconduct) (Amendment) Regulations 2025", "affecting_provisions": "reg. 45(a)" }, { "type": "omitted", "affected_provisions": "reg. 59(8)", "affecting": "uksi/2025/703", "affecting_title": "The Revenue and Customs (Complaints and Misconduct) (Amendment) Regulations 2025", "affecting_provisions": "reg. 45(b)" }, { "type": "words substituted", "affected_provisions": "reg. 60(1)", "affecting": "uksi/2025/703", "affecting_title": "The Revenue and Customs (Complaints and Misconduct) (Amendment) Regulations 2025", "affecting_provisions": "reg. 46(a)(i)" }, { "type": "words omitted", "affected_provisions": "reg. 60(1)(c)(i)", "affecting": "uksi/2025/703", "affecting_title": "The Revenue and Customs (Complaints and Misconduct) (Amendment) Regulations 2025", "affecting_provisions": "reg. 46(a)(ii)" }, { "type": "inserted", "affected_provisions": "reg. 60(1A)", "affecting": "uksi/2025/703", "affecting_title": "The Revenue and Customs (Complaints and Misconduct) (Amendment) Regulations 2025", "affecting_provisions": "reg. 46(b)" }, { "type": "words inserted", "affected_provisions": "reg. 60(5)(a)", "affecting": "uksi/2025/703", "affecting_title": "The Revenue and Customs (Complaints and Misconduct) (Amendment) Regulations 2025", "affecting_provisions": "reg. 46(c)(i)" }, { "type": "words inserted", "affected_provisions": "reg. 60(5)(b)", "affecting": "uksi/2025/703", "affecting_title": "The Revenue and Customs (Complaints and Misconduct) (Amendment) Regulations 2025", "affecting_provisions": "reg. 46(c)(ii)" }, { "type": "words inserted", "affected_provisions": "reg. 61(1)", "affecting": "uksi/2025/703", "affecting_title": "The Revenue and Customs (Complaints and Misconduct) (Amendment) Regulations 2025", "affecting_provisions": "reg. 47" }, { "type": "words substituted", "affected_provisions": "reg. 62(1)", "affecting": "uksi/2025/703", "affecting_title": "The Revenue and Customs (Complaints and Misconduct) (Amendment) Regulations 2025", "affecting_provisions": "reg. 48(a)" }, { "type": "words substituted", "affected_provisions": "reg. 62(1)", "affecting": "uksi/2025/703", "affecting_title": "The Revenue and Customs (Complaints and Misconduct) (Amendment) Regulations 2025", "affecting_provisions": "reg. 48(b)" }, { "type": "substituted", "affected_provisions": "reg. 63(1)(a)", "affecting": "uksi/2025/703", "affecting_title": "The Revenue and Customs (Complaints and Misconduct) (Amendment) Regulations 2025", "affecting_provisions": "reg. 49(a)" }, { "type": "words omitted", "affected_provisions": "reg. 63(2)", "affecting": "uksi/2025/703", "affecting_title": "The Revenue and Customs (Complaints and Misconduct) (Amendment) Regulations 2025", "affecting_provisions": "reg. 49(b)" }, { "type": "word substituted", "affected_provisions": "reg. 63(2)(a)", "affecting": "uksi/2025/703", "affecting_title": "The Revenue and Customs (Complaints and Misconduct) (Amendment) Regulations 2025", "affecting_provisions": "reg. 49(c)" }, { "type": "word substituted", "affected_provisions": "reg. 63(3)(a)", "affecting": "uksi/2025/703", "affecting_title": "The Revenue and Customs (Complaints and Misconduct) (Amendment) Regulations 2025", "affecting_provisions": "reg. 49(c)" }, { "type": "substituted for reg. 64(2)(a)", "affected_provisions": "reg. 64(2)(a)(aa)", "affecting": "uksi/2025/703", "affecting_title": "The Revenue and Customs (Complaints and Misconduct) (Amendment) Regulations 2025", "affecting_provisions": "reg. 50" }, { "type": "words omitted", "affected_provisions": "reg. 66(3)", "affecting": "uksi/2025/703", "affecting_title": "The Revenue and Customs (Complaints and Misconduct) (Amendment) Regulations 2025", "affecting_provisions": "reg. 51(a)" }, { "type": "word substituted", "affected_provisions": "reg. 66(3)", "affecting": "uksi/2025/703", "affecting_title": "The Revenue and Customs (Complaints and Misconduct) (Amendment) Regulations 2025", "affecting_provisions": "reg. 51(b)" }, { "type": "word substituted", "affected_provisions": "reg. 66(3)", "affecting": "uksi/2025/703", "affecting_title": "The Revenue and Customs (Complaints and Misconduct) (Amendment) Regulations 2025", "affecting_provisions": "reg. 51(c)" }, { "type": "word substituted", "affected_provisions": "reg. 67(1)(a)", "affecting": "uksi/2025/703", "affecting_title": "The Revenue and Customs (Complaints and Misconduct) (Amendment) Regulations 2025", "affecting_provisions": "reg. 52(a)" }, { "type": "inserted", "affected_provisions": "reg. 67(1A)", "affecting": "uksi/2025/703", "affecting_title": "The Revenue and Customs (Complaints and Misconduct) (Amendment) Regulations 2025", "affecting_provisions": "reg. 52(b)" }, { "type": "inserted", "affected_provisions": "reg. 67(2A)", "affecting": "uksi/2025/703", "affecting_title": "The Revenue and Customs (Complaints and Misconduct) (Amendment) Regulations 2025", "affecting_provisions": "reg. 52(c)" }, { "type": "substituted for reg. 67(8)", "affected_provisions": "reg. 67(8)-(8B)", "affecting": "uksi/2025/703", "affecting_title": "The Revenue and Customs (Complaints and Misconduct) (Amendment) Regulations 2025", "affecting_provisions": "reg. 52(d)" }, { "type": "substituted for reg. 67(9)", "affected_provisions": "reg. 67(9)(9A)", "affecting": "uksi/2025/703", "affecting_title": "The Revenue and Customs (Complaints and Misconduct) (Amendment) Regulations 2025", "affecting_provisions": "reg. 52(e)" }, { "type": "substituted for reg. 67(10)", "affected_provisions": "reg. 67(10)-(10I)", "affecting": "uksi/2025/703", "affecting_title": "The Revenue and Customs (Complaints and Misconduct) (Amendment) Regulations 2025", "affecting_provisions": "reg. 52(f)" }, { "type": "words substituted", "affected_provisions": "reg. 67(11)", "affecting": "uksi/2025/703", "affecting_title": "The Revenue and Customs (Complaints and Misconduct) (Amendment) Regulations 2025", "affecting_provisions": "reg. 52(g)" }, { "type": "words substituted", "affected_provisions": "reg. 67(12)(b)", "affecting": "uksi/2025/703", "affecting_title": "The Revenue and Customs (Complaints and Misconduct) (Amendment) Regulations 2025", "affecting_provisions": "reg. 52(h)(i)" }, { "type": "word substituted", "affected_provisions": "reg. 67(12)(c)", "affecting": "uksi/2025/703", "affecting_title": "The Revenue and Customs (Complaints and Misconduct) (Amendment) Regulations 2025", "affecting_provisions": "reg. 52(h)(ii)" }, { "type": "inserted", "affected_provisions": "reg. 67(12A)-(12D)", "affecting": "uksi/2025/703", "affecting_title": "The Revenue and Customs (Complaints and Misconduct) (Amendment) Regulations 2025", "affecting_provisions": "reg. 52(i)" }, { "type": "word substituted", "affected_provisions": "reg. 68(1)(a)", "affecting": "uksi/2025/703", "affecting_title": "The Revenue and Customs (Complaints and Misconduct) (Amendment) Regulations 2025", "affecting_provisions": "reg. 53(a)(i)" }, { "type": "omitted", "affected_provisions": "reg. 68(1)(b)", "affecting": "uksi/2025/703", "affecting_title": "The Revenue and Customs (Complaints and Misconduct) (Amendment) Regulations 2025", "affecting_provisions": "reg. 53(a)(ii)" }, { "type": "words omitted", "affected_provisions": "reg. 68(2)", "affecting": "uksi/2025/703", "affecting_title": "The Revenue and Customs (Complaints and Misconduct) (Amendment) Regulations 2025", "affecting_provisions": "reg. 53(b)" }, { "type": "omitted", "affected_provisions": "reg. 68(6)", "affecting": "uksi/2025/703", "affecting_title": "The Revenue and Customs (Complaints and Misconduct) (Amendment) Regulations 2025", "affecting_provisions": "reg. 53(c)" }, { "type": "omitted", "affected_provisions": "reg. 68(8)-(10)", "affecting": "uksi/2025/703", "affecting_title": "The Revenue and Customs (Complaints and Misconduct) (Amendment) Regulations 2025", "affecting_provisions": "reg. 53(d)" }, { "type": "words omitted", "affected_provisions": "reg. 68(11)", "affecting": "uksi/2025/703", "affecting_title": "The Revenue and Customs (Complaints and Misconduct) (Amendment) Regulations 2025", "affecting_provisions": "reg. 53(e)(i)" }, { "type": "substituted", "affected_provisions": "reg. 68(11)(a)(ii)", "affecting": "uksi/2025/703", "affecting_title": "The Revenue and Customs (Complaints and Misconduct) (Amendment) Regulations 2025", "affecting_provisions": "reg. 53(e)(ii)" }, { "type": "words substituted", "affected_provisions": "reg. 68(11)(b)", "affecting": "uksi/2025/703", "affecting_title": "The Revenue and Customs (Complaints and Misconduct) (Amendment) Regulations 2025", "affecting_provisions": "reg. 53(e)(iii)" }, { "type": "substituted", "affected_provisions": "reg. 68(13)(c)", "affecting": "uksi/2025/703", "affecting_title": "The Revenue and Customs (Complaints and Misconduct) (Amendment) Regulations 2025", "affecting_provisions": "reg. 53(f)" }, { "type": "inserted", "affected_provisions": "reg. 68(13A)-(13D)", "affecting": "uksi/2025/703", "affecting_title": "The Revenue and Customs (Complaints and Misconduct) (Amendment) Regulations 2025", "affecting_provisions": "reg. 53(g)" }, { "type": "inserted", "affected_provisions": "reg. 69(4)", "affecting": "uksi/2025/703", "affecting_title": "The Revenue and Customs (Complaints and Misconduct) (Amendment) Regulations 2025", "affecting_provisions": "reg. 54" }, { "type": "inserted", "affected_provisions": "reg. 70A-70D", "affecting": "uksi/2025/703", "affecting_title": "The Revenue and Customs (Complaints and Misconduct) (Amendment) Regulations 2025", "affecting_provisions": "reg. 55" }, { "type": "substituted", "affected_provisions": "reg. 71(1)", "affecting": "uksi/2025/703", "affecting_title": "The Revenue and Customs (Complaints and Misconduct) (Amendment) Regulations 2025", "affecting_provisions": "reg. 56(a)" }, { "type": "words substituted", "affected_provisions": "reg. 71(2)", "affecting": "uksi/2025/703", "affecting_title": "The Revenue and Customs (Complaints and Misconduct) (Amendment) Regulations 2025", "affecting_provisions": "reg. 56(b)(i)" }, { "type": "substituted", "affected_provisions": "reg. 71(2)(a)", "affecting": "uksi/2025/703", "affecting_title": "The Revenue and Customs (Complaints and Misconduct) (Amendment) Regulations 2025", "affecting_provisions": "reg. 56(b)(ii)" }, { "type": "omitted", "affected_provisions": "reg. 71(3)-(8)", "affecting": "uksi/2025/703", "affecting_title": "The Revenue and Customs (Complaints and Misconduct) (Amendment) Regulations 2025", "affecting_provisions": "reg. 56(c)" }, { "type": "substituted", "affected_provisions": "reg. 71(9)", "affecting": "uksi/2025/703", "affecting_title": "The Revenue and Customs (Complaints and Misconduct) (Amendment) Regulations 2025", "affecting_provisions": "reg. 56(d)" }, { "type": "omitted", "affected_provisions": "reg. 73", "affecting": "uksi/2025/703", "affecting_title": "The Revenue and Customs (Complaints and Misconduct) (Amendment) Regulations 2025", "affecting_provisions": "reg. 58" }, { "type": "words substituted", "affected_provisions": "reg. 74 heading", "affecting": "uksi/2025/703", "affecting_title": "The Revenue and Customs (Complaints and Misconduct) (Amendment) Regulations 2025", "affecting_provisions": "reg. 59(a)" }, { "type": "substituted", "affected_provisions": "reg. 74(1)-(6)", "affecting": "uksi/2025/703", "affecting_title": "The Revenue and Customs (Complaints and Misconduct) (Amendment) Regulations 2025", "affecting_provisions": "reg. 59(b)" }, { "type": "omitted", "affected_provisions": "reg. 74(7)", "affecting": "uksi/2025/703", "affecting_title": "The Revenue and Customs (Complaints and Misconduct) (Amendment) Regulations 2025", "affecting_provisions": "reg. 59(c)" }, { "type": "substituted for reg. 74(8)", "affected_provisions": "reg. 74(8)-(8E)", "affecting": "uksi/2025/703", "affecting_title": "The Revenue and Customs (Complaints and Misconduct) (Amendment) Regulations 2025", "affecting_provisions": "reg. 59(d)" }, { "type": "omitted", "affected_provisions": "reg. 74(9)", "affecting": "uksi/2025/703", "affecting_title": "The Revenue and Customs (Complaints and Misconduct) (Amendment) Regulations 2025", "affecting_provisions": "reg. 59(e)" }, { "type": "words substituted", "affected_provisions": "reg. 74(10)", "affecting": "uksi/2025/703", "affecting_title": "The Revenue and Customs (Complaints and Misconduct) (Amendment) Regulations 2025", "affecting_provisions": "reg. 59(f)" }, { "type": "words substituted", "affected_provisions": "reg. 74(14)", "affecting": "uksi/2025/703", "affecting_title": "The Revenue and Customs (Complaints and Misconduct) (Amendment) Regulations 2025", "affecting_provisions": "reg. 59(g)(i)" }, { "type": "words substituted", "affected_provisions": "reg. 74(14)", "affecting": "uksi/2025/703", "affecting_title": "The Revenue and Customs (Complaints and Misconduct) (Amendment) Regulations 2025", "affecting_provisions": "reg. 59(g)(ii)" }, { "type": "words substituted", "affected_provisions": "reg. 74(15)", "affecting": "uksi/2025/703", "affecting_title": "The Revenue and Customs (Complaints and Misconduct) (Amendment) Regulations 2025", "affecting_provisions": "reg. 59(h)" }, { "type": "substituted for reg. 74(16)", "affected_provisions": "reg. 74(16)(16A)", "affecting": "uksi/2025/703", "affecting_title": "The Revenue and Customs (Complaints and Misconduct) (Amendment) Regulations 2025", "affecting_provisions": "reg. 59(i)" }, { "type": "words substituted", "affected_provisions": "reg. 74(17)", "affecting": "uksi/2025/703", "affecting_title": "The Revenue and Customs (Complaints and Misconduct) (Amendment) Regulations 2025", "affecting_provisions": "reg. 59(j)" }, { "type": "word substituted", "affected_provisions": "reg. 74(19)", "affecting": "uksi/2025/703", "affecting_title": "The Revenue and Customs (Complaints and Misconduct) (Amendment) Regulations 2025", "affecting_provisions": "reg. 59(k)" }, { "type": "substituted", "affected_provisions": "reg. 75 heading", "affecting": "uksi/2025/703", "affecting_title": "The Revenue and Customs (Complaints and Misconduct) (Amendment) Regulations 2025", "affecting_provisions": "reg. 60(a)" }, { "type": "omitted", "affected_provisions": "reg. 75(1)", "affecting": "uksi/2025/703", "affecting_title": "The Revenue and Customs (Complaints and Misconduct) (Amendment) Regulations 2025", "affecting_provisions": "reg. 60(b)" }, { "type": "words omitted", "affected_provisions": "reg. 75(2)", "affecting": "uksi/2025/703", "affecting_title": "The Revenue and Customs (Complaints and Misconduct) (Amendment) Regulations 2025", "affecting_provisions": "reg. 60(c)" }, { "type": "word substituted", "affected_provisions": "reg. 75(4)", "affecting": "uksi/2025/703", "affecting_title": "The Revenue and Customs (Complaints and Misconduct) (Amendment) Regulations 2025", "affecting_provisions": "reg. 60(d)" }, { "type": "inserted", "affected_provisions": "reg. 75(7)", "affecting": "uksi/2025/703", "affecting_title": "The Revenue and Customs (Complaints and Misconduct) (Amendment) Regulations 2025", "affecting_provisions": "reg. 60(e)" }, { "type": "words substituted", "affected_provisions": "Pt. 9 heading", "affecting": "uksi/2025/703", "affecting_title": "The Revenue and Customs (Complaints and Misconduct) (Amendment) Regulations 2025", "affecting_provisions": "reg. 57" }, { "type": "words substituted", "affected_provisions": "reg. 3(1)", "affecting": "uksi/2025/703", "affecting_title": "The Revenue and Customs (Complaints and Misconduct) (Amendment) Regulations 2025", "affecting_provisions": "reg. 3(a)(i)" }, { "type": "words omitted", "affected_provisions": "reg. 3(1)", "affecting": "uksi/2025/703", "affecting_title": "The Revenue and Customs (Complaints and Misconduct) (Amendment) Regulations 2025", "affecting_provisions": "reg. 3(a)(ii)" }, { "type": "words substituted", "affected_provisions": "reg. 3(1)", "affecting": "uksi/2025/703", "affecting_title": "The Revenue and Customs (Complaints and Misconduct) (Amendment) Regulations 2025", "affecting_provisions": "reg. 3(a)(iii)" }, { "type": "words inserted", "affected_provisions": "reg. 3(1)", "affecting": "uksi/2025/703", "affecting_title": "The Revenue and Customs (Complaints and Misconduct) (Amendment) Regulations 2025", "affecting_provisions": "reg. 3(a)(iv)" }, { "type": "words substituted", "affected_provisions": "reg. 3(8)", "affecting": "uksi/2025/703", "affecting_title": "The Revenue and Customs (Complaints and Misconduct) (Amendment) Regulations 2025", "affecting_provisions": "reg. 3(b)(i)" }, { "type": "omitted", "affected_provisions": "reg. 3(8)(b)", "affecting": "uksi/2025/703", "affecting_title": "The Revenue and Customs (Complaints and Misconduct) (Amendment) Regulations 2025", "affecting_provisions": "reg. 3(b)(ii)" }, { "type": "word substituted", "affected_provisions": "reg. 3(8)(c)", "affecting": "uksi/2025/703", "affecting_title": "The Revenue and Customs (Complaints and Misconduct) (Amendment) Regulations 2025", "affecting_provisions": "reg. 3(b)(iii)" }, { "type": "word substituted", "affected_provisions": "reg. 3(8)(d)", "affecting": "uksi/2025/703", "affecting_title": "The Revenue and Customs (Complaints and Misconduct) (Amendment) Regulations 2025", "affecting_provisions": "reg. 3(b)(iv)" }, { "type": "omitted", "affected_provisions": "reg. 5(2)(e)", "affecting": "uksi/2025/703", "affecting_title": "The Revenue and Customs (Complaints and Misconduct) (Amendment) Regulations 2025", "affecting_provisions": "reg. 4(a)" }, { "type": "words substituted", "affected_provisions": "reg. 5(3)(a)", "affecting": "uksi/2025/703", "affecting_title": "The Revenue and Customs (Complaints and Misconduct) (Amendment) Regulations 2025", "affecting_provisions": "reg. 4(b)(i)" }, { "type": "inserted", "affected_provisions": "reg. 5(3)(aa)", "affecting": "uksi/2025/703", "affecting_title": "The Revenue and Customs (Complaints and Misconduct) (Amendment) Regulations 2025", "affecting_provisions": "reg. 4(b)(ii)" } ], "made_under": [ { "id": "ukpga/2005/11", "title": "Commissioners for Revenue and Customs Act 2005", "url": "https://openlegislation.uk/commissioners-for-revenue-and-customs-act-2005", "provisions": [ "section/28", "section/29" ] } ], "changes_made_to": 318, "changes_made_to_url": "https://openlegislation.uk/revenue-and-customs-complaints-and-misconduct-regulations-2010/changes.json", "changes_made_by": 77, "changes_made_by_url": "https://openlegislation.uk/revenue-and-customs-complaints-and-misconduct-regulations-2010/changes/by-it.json", "instruments_made_under": 0, "instruments_made_under_url": "https://openlegislation.uk/revenue-and-customs-complaints-and-misconduct-regulations-2010/instruments.json", "provenance": { "source": "legislation.gov.uk", "source_url": "https://www.legislation.gov.uk/uksi/2010/1813", "retrieved_at": "2026-10-29T02:36:34.752150+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." }