{
  "url": "https://openlegislation.uk/revenue-and-customs-complaints-and-misconduct-regulations-2010/regulation-62",
  "json_url": "https://openlegislation.uk/revenue-and-customs-complaints-and-misconduct-regulations-2010/regulation-62.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/62",
  "kind": "regulation",
  "number": "62",
  "heading": "Notification of actions and decisions",
  "text": "(1) So far as not covered by regulation 67(11) and (12) and regulation 74(11) and (12) (appeals to the Director General with respect to an investigation), where the Director General takes any action or decisions in consequence of the Director General having received a memorandum under regulation 67(9) or regulation 74(3), the Director General shall notify such action or decisions, together with an explanation of the Director General’s reasons for having taken them, to—\n(a) the appropriate authority;\n(b) the complainant and any other interested person within the meaning of regulation 55(2) and (3); and\n(c) subject to paragraph (2), the person complained against.\n(2) The Director General may decide not to give such a notification and explanation to the person complained against if the Director General is of the opinion that that notification might prejudice any criminal investigation, pending proceedings, or review of the complaint.",
  "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)(c) (with regs. 18(3), 37)"
    },
    {
      "type": "F",
      "label": "F3",
      "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. 62 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"
    },
    {
      "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/62",
    "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."
}