{
  "url": "https://openlegislation.uk/revenue-and-customs-complaints-and-misconduct-regulations-2010/regulation-75",
  "json_url": "https://openlegislation.uk/revenue-and-customs-complaints-and-misconduct-regulations-2010/regulation-75.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/75",
  "kind": "regulation",
  "number": "75",
  "heading": "Reviews and re-investigations following an appeal",
  "text": "(1) On a review under regulation 74(8)(a) (appeals to the Director General with respect to an investigation) of the findings of an investigation, the powers of the Director General shall be, according to the Director General’s determination on that review, to do one or more of the following—\n(a) to uphold the findings in whole or in part;\n(b) to give the appropriate authority such directions as the Director General thinks fit—\n(i) as to the carrying out by the appropriate authority of its own review of the findings,\n(ii) as to the information to be provided to the complainant, and\n(iii) generally as to the handling of the matter in future;\n(c) to direct that the complaint be re-investigated.\n(2) Where the Director General directs under regulation 74 or paragraph (1) that a complaint be re-investigated, the Director General shall make a determination of the form that the re-investigation should take.\n(3) Paragraphs (3) to (8) of regulation 38 (power of the Director General to determine the form of an investigation) shall apply in relation to a determination under paragraph (2) as they apply in the case of a determination under that regulation.\n(4) The provisions of these Regulations shall apply in relation to any re-investigation in pursuance of a direction under regulation 74(9) or paragraph (1) as they apply in relation to any investigation in pursuance of a determination under regulation 38.\n(5) The Director General shall give notification of any determination made by the Director General under this regulation—\n(a) to the appropriate authority;\n(b) to the complainant;\n(c) to every person entitled to be kept properly informed in relation to the complaint under regulation 55 (duty to provide information for other persons); and\n(d) except in a case where it appears to the Director General that to do so might prejudice any proposed re-investigation of the complaint, to the person complained against.\n(6) The Director General shall also give notification of any directions given to the appropriate authority under this regulation—\n(a) to the complainant;\n(b) to every person entitled to be kept properly informed in relation to the complaint under regulation 55; and\n(c) except in a case where it appears to the Director General that to do so might prejudice any proposed review or re-investigation of the complaint, to the person complained against.",
  "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": "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)(c) (with regs. 18(3), 37)"
    },
    {
      "type": "I",
      "label": "I1",
      "text": "Reg. 75 in force at 5.8.2010, see reg. 1"
    }
  ],
  "outstanding_effects": [
    {
      "type": "substituted",
      "affecting": "uksi/2025/703",
      "affecting_title": "The Revenue and Customs (Complaints and Misconduct) (Amendment) Regulations 2025"
    },
    {
      "type": "omitted",
      "affecting": "uksi/2025/703",
      "affecting_title": "The Revenue and Customs (Complaints and Misconduct) (Amendment) Regulations 2025"
    },
    {
      "type": "words omitted",
      "affecting": "uksi/2025/703",
      "affecting_title": "The Revenue and Customs (Complaints and Misconduct) (Amendment) Regulations 2025"
    },
    {
      "type": "word substituted",
      "affecting": "uksi/2025/703",
      "affecting_title": "The Revenue and Customs (Complaints and Misconduct) (Amendment) Regulations 2025"
    },
    {
      "type": "inserted",
      "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/75",
    "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."
}