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The Revenue and Customs (Complaints and Misconduct) Regulations 2010

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Duty to consider submissions from the person whose conduct is in question

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57.—(1) This regulation applies where a notification under regulation 56 (written notices) has been issued to the person whose conduct is in question.

(2) If before the expiry of the appropriate time limit notified in pursuance of regulation 56(2)—

(a)the person whose conduct is in question provides the person investigating the complaint or matter with a relevant statement or a relevant document, or

(b)any person provides the person investigating the complaint or matter with a relevant document,

the person investigating must consider the statement or document.

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