{
  "url": "https://openlegislation.uk/revenue-and-customs-complaints-and-misconduct-regulations-2010/regulation-18",
  "json_url": "https://openlegislation.uk/revenue-and-customs-complaints-and-misconduct-regulations-2010/regulation-18.json",
  "legislation": "uksi/2010/1813",
  "legislation_title": "The Revenue and Customs (Complaints and Misconduct) Regulations 2010",
  "legislation_url": "https://openlegislation.uk/revenue-and-customs-complaints-and-misconduct-regulations-2010",
  "path": "regulation/18",
  "kind": "regulation",
  "number": "18",
  "heading": "Delegation of powers and duties",
  "text": "(1) Subject to paragraph (3), the appropriate authority may delegate all or any of the powers or duties conferred or imposed on it by or under these Regulations to a person mentioned in paragraph (2).\n(2) Those powers or duties may be delegated—\n(a) in the case of the Head of the Home Civil Service, to a member of the Senior Civil Service;\n(b) in the case of the Chief Executive, to a member of the Senior Civil Service employed in the service of the Commissioners;\n(c) in the case of a Commissioner (other than the Chief Executive), to an officer.\n(3) The appropriate authority shall not, in any particular case, delegate any power or duty under paragraph (1) to a person who has acted as investigating officer in that case.",
  "extent": "E+W+S+N.I.",
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "I",
      "label": "I1",
      "text": "Reg. 18 in force at 5.8.2010, see reg. 1"
    }
  ],
  "outstanding_effects": [
    {
      "type": "words substituted",
      "affecting": "uksi/2025/703",
      "affecting_title": "The Revenue and Customs (Complaints and Misconduct) (Amendment) Regulations 2025"
    }
  ],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2010/1813/regulation/18",
    "retrieved_at": "2026-11-12T03:35:43.332245+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."
}