{
  "url": "https://openlegislation.uk/revenue-and-customs-complaints-and-misconduct-regulations-2010/regulation-44",
  "json_url": "https://openlegislation.uk/revenue-and-customs-complaints-and-misconduct-regulations-2010/regulation-44.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/44",
  "kind": "regulation",
  "number": "44",
  "heading": "Investigations by the appropriate authority on its own behalf",
  "text": "(1) This regulation applies where the appropriate authority is required by virtue of any determination made by the Director General under regulation 38 (power of the Director General to determine the form of an investigation) to make arrangements for a complaint or recordable conduct matter or DSI matter to be investigated by the appropriate authority on its own behalf.\n(2) It shall be the duty of the appropriate authority to appoint an officer to investigate the complaint or matter.\n(3) The person to be appointed under this regulation to investigate any DSI matter in relation to which the relevant officer is the Chairman, the Chief Executive or the Permanent Secretary for Tax is the Head of the Home Civil Service.",
  "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": "I",
      "label": "I1",
      "text": "Reg. 44 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/44",
    "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."
}