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Provide for customs functions to be exercisable by the Secretary of State, the |
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Director of Border Revenue and officials designated by them; to make |
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provision about the use and disclosure of customs information; to make |
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provision for and in connection with the exercise of customs functions and |
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functions relating to immigration, asylum or nationality; to make provision |
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about citizenship and other nationality matters; to make further provision |
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about immigration and asylum; and for connected purposes. |
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Be it enacted by the Queen’s most Excellent Majesty, by and with the advice and |
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consent of the Lords Spiritual and Temporal, and Commons, in this present |
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Parliament assembled, and by the authority of the same, as follows:— |
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General customs functions of the Secretary of State |
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1 | General customs functions of the Secretary of State |
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(1) | The functions of the Commissioners for Her Majesty’s Revenue and Customs |
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that are exercisable in relation to general customs matters are exercisable by the |
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Secretary of State concurrently with the Commissioners. |
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(2) | For the purposes of this Part, a “general customs matter” is a matter in relation |
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to which the Commissioners, or officers of Revenue and Customs, have |
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(a) | a matter listed in Schedule 1 to the Commissioners for Revenue and |
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Customs Act 2005 (c. 11), |
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(b) | any tax, duty or levy not mentioned in that Schedule, |
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(c) | a matter in respect of which functions were transferred to the |
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Commissioners from the Paymaster General under the Transfer of |
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Functions (Office of Her Majesty’s Paymaster General) Order 2006 (S.I. |
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(d) | the subject matter of Directive 2005/60/EC on the prevention of the use |
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of the financial system for the purpose of money laundering and |
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terrorist financing (as amended from time to time), and |
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(e) | the subject matter of Regulation (EC) No 1781/2006 on information on |
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the payer accompanying transfers of funds (as amended from time to |
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(3) | If a function is exercisable by the Commissioners— |
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(a) | in relation to a general customs matter, and |
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(b) | in relation to any other matter, |
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| the function is exercisable by the Secretary of State in relation to the general |
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(4) | So far as is appropriate for the purposes of or in connection with this section, |
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references to the Commissioners for Her Majesty’s Revenue and Customs, or |
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to Her Majesty’s Revenue and Customs, in an enactment, instrument or |
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document to which this section applies are to be construed as including a |
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reference to the Secretary of State. |
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(5) | References in this section— |
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(a) | to functions of the Commissioners are to functions conferred by an |
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enactment to which this section applies; |
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(b) | to functions of officers of Revenue and Customs are to functions |
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conferred by an enactment to which section 3 (designation of general |
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customs officials) applies. |
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(6) | This section applies to— |
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(a) | an enactment passed or made before the end of the session in which this |
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(b) | an instrument or document issued before the passing of this Act. |
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(a) | section 5(2)(b) of the Commissioners for Revenue and Customs Act |
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2005 (c. 11) (Commissioners’ initial functions), |
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(b) | section 9 of that Act (ancillary powers), |
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(c) | section 25A(2) of that Act (certificates of debt), |
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(d) | section 31 of that Act (obstruction), and |
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(e) | section 33 of that Act (power of arrest) other than in its application to |
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an offence under section 30 of that Act (impersonation), |
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| but does not include any other enactment contained in that Act. |
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(8) | In this Part “general customs function” means a function exercisable in relation |
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to a general customs matter. |
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2 | Power of Secretary of State to modify functions |
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(1) | The Secretary of State may by order— |
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(a) | amend section 1(2) (matters that are general customs matters) so as to |
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add, modify or remove a matter; |
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(b) | amend that section so as to exclude its application in relation to a |
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function of the Commissioners for Her Majesty’s Revenue and |
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Customs or to modify or remove a reference to a function previously so |
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(c) | make provision for that section to apply in relation to a function |
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conferred on the Commissioners by an enactment passed or made after |
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the end of the session in which this Act is passed; |
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(d) | modify any enactment (including an enactment passed or made after |
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the passing of this Act) in consequence of provision made under any of |
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(2) | The power under subsection (1)(a) may not be exercised to add any of the |
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following to section 1(2)— |
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(a) | a matter listed in Schedule 1 to the Commissioners for Revenue and |
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Customs Act 2005 (c. 11), |
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(c) | a customs revenue matter (as to which, see section 7), or |
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(d) | a matter listed at section 7(2)(e). |
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(3) | The Secretary of State must consult the Treasury before exercising the power |
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General customs officials |
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3 | Designation of general customs officials |
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(1) | The Secretary of State by whom general customs functions are exercisable may |
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(a) | an immigration officer, or |
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(b) | any other official in that Secretary of State’s department, |
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| as a general customs official. |
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(2) | A general customs official— |
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(a) | has, in relation to a general customs matter, the same functions as an |
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officer of Revenue and Customs would have, and |
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(b) | may exercise the functions conferred on the Secretary of State by |
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section 1 (general customs functions of the Secretary of State). |
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(3) | This does not prevent the exercise of the Secretary of State’s functions by any |
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other official of the Secretary of State. |
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(4) | If a function within subsection (2) is exercisable— |
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(a) | in relation to a general customs matter, and |
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(b) | in relation to any other matter, |
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| the function is exercisable by a general customs official in relation to the |
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general customs matter only. |
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(5) | So far as is appropriate for the purposes of or in connection with this section, |
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references to an officer of Revenue and Customs, or to Her Majesty’s Revenue |
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and Customs, in an enactment, instrument or document to which this section |
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applies are to be construed as including a reference to a general customs |
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(6) | References in this section to functions of an officer of Revenue and Customs are |
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to functions conferred by an enactment to which this section applies. |
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(7) | This section applies to— |
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(a) | an enactment passed or made, or an instrument or document issued, |
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before this Act is passed, and |
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(b) | subject to express provision to the contrary, an enactment passed or |
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made, or an instrument or document issued, after this Act is passed. |
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(a) | section 2(4) of the Commissioners for Revenue and Customs Act 2005 |
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(c. 11) (continuation of anything begun by one officer by another), |
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(b) | section 6 of that Act (officers’ initial functions), |
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(c) | section 25(1) and (5) of that Act (conduct of civil proceedings in a |
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magistrates’ court or in the sheriff court), |
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(d) | section 25A(1) of that Act (certificates of debt), |
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(e) | section 31 of that Act (obstruction), |
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(f) | section 32 of that Act (assault), and |
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(g) | section 33 of that Act (power of arrest) other than in its application to |
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an offence under section 30 of that Act (impersonation), |
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| but does not otherwise include any enactment contained in that Act. |
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(9) | This section has effect subject to— |
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(a) | any limitation specified in the official’s designation under section 4 |
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(supplementary provisions about designation), and |
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(b) | any designation of the official under section 11 (designation of customs |
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4 | Designation: supplementary |
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(1) | A designation under section 3 is subject to such limitations as may be specified |
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(2) | A limitation specified under subsection (1) may, in particular, relate to— |
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(a) | the functions that are exercisable by virtue of the designation, or |
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(b) | the purposes for which those functions are exercisable. |
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(3) | A designation under section 3— |
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(a) | may be permanent or for a specified period, |
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(b) | may (in either case) be withdrawn, and |
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(4) | The power to designate, or to withdraw or vary a designation, is exercised by |
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the Secretary of State giving notice to the official in question. |
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(5) | The Secretary of State may designate an official under section 3 only if the |
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Secretary of State is satisfied that the official— |
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(a) | is capable of effectively carrying out the functions that are exercisable |
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by virtue of the designation, |
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(b) | has received adequate training in respect of the exercise of those |
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(c) | is otherwise a suitable person to exercise those functions. |
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5 | Directions by the Secretary of State |
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A general customs official must comply with the directions of the Secretary of |
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State in the exercise of functions in relation to a general customs matter. |
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