{
  "url": "https://openlegislation.uk/revenue-and-customs-complaints-and-misconduct-regulations-2010/regulation-32",
  "json_url": "https://openlegislation.uk/revenue-and-customs-complaints-and-misconduct-regulations-2010/regulation-32.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/32",
  "kind": "regulation",
  "number": "32",
  "heading": "Duty to record DSI matters",
  "text": "(1) Where a DSI matter comes to the attention of the appropriate authority, it shall be the duty of the appropriate authority to record that matter.\n(2) If it appears to the Director General—\n(a) that any matter that has come to the Director General’s attention is a DSI matter, but\n(b) that that matter has not been recorded by the appropriate authority,\nthe Director General may direct the appropriate authority to record that matter; and it shall be the duty of that authority to comply with the direction.",
  "extent": "E+W+S+N.I.",
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "F",
      "label": "F1",
      "text": "Words in Regulations substituted (8.1.2018) by The Independent Office for Police Conduct (Transitional and Consequential) Regulations 2017 (S.I. 2017/1250), reg. 18(2)(a) (with regs. 18(3), 37)"
    },
    {
      "type": "F",
      "label": "F2",
      "text": "Words in Regulations substituted (8.1.2018) by The Independent Office for Police Conduct (Transitional and Consequential) Regulations 2017 (S.I. 2017/1250), reg. 18(2)(d) (with regs. 18(3), 37)"
    },
    {
      "type": "I",
      "label": "I1",
      "text": "Reg. 32 in force at 5.8.2010, see reg. 1"
    }
  ],
  "outstanding_effects": [
    {
      "type": "omitted",
      "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/32",
    "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."
}