The Revenue and Customs (Complaints and Misconduct) Regulations 2005

3.  (1)  Section 11 shall be modified as follows.

(2) In subsections (1), (2), (3), and (5) for “Secretary of State” insert “Chancellor of the Exchequer”.

(3) Omit subsection (4)(b).

(4) In subsection (6) for the words from “under subsection (1)” to the end substitute “under subsection (1) to the Commissioners”.

(5) In subsection (7) for the words from “under subsection (3)” to the end substitute “under subsection (3) to the Commissioners”.

(6) Omit subsections (8) and (9).

(7) In subsection (10) for paragraphs (a) to (g) substitute—

(a)the Chancellor of the Exchequer, and

(b)the Commissioners..

(8) In the heading for “Reports to the Secretary of State” substitute “Reports to the Chancellor of the Exchequer”.