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Borders, Citizenship and Immigration Bill [HL]


Borders, Citizenship and Immigration Bill [HL]
Part 1 — Border functions

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The Director of Border Revenue

6       

The Director of Border Revenue

(1)   

The Secretary of State must designate an official in the department of the

Secretary of State by whom general customs functions are exercisable as the

Director of Border Revenue.

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(2)   

Before making a designation under this section, the Secretary of State must

obtain the consent of the Treasury to the designation.

7       

Customs revenue functions of the Director

(1)   

The functions of the Commissioners for Her Majesty’s Revenue and Customs

that are exercisable in relation to customs revenue matters are exercisable by

10

the Director of Border Revenue concurrently with the Commissioners.

(2)   

For the purposes of this Part, each of the following is a “customs revenue

matter”—

(a)   

agricultural levies (within the meaning given by section 6(8) of the

European Communities Act 1972 (c. 68));

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(b)   

anti-dumping duty (within the meaning of Council Regulation (EC)

No. 384/96, as amended from time to time);

(c)   

countervailing duty (within the meaning of Council Regulation (EC)

No. 2026/97, as amended from time to time);

(d)   

customs duties;

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(e)   

duties of excise other than—

(i)   

amusement machine licence duty,

(ii)   

bingo duty,

(iii)   

gaming duty,

(iv)   

general betting duty,

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(v)   

lottery duty,

(vi)   

pool betting duty, and

(vii)   

remote gaming duty;

(f)   

value added tax so far as relating to the export of goods from, or the

import of goods into, the United Kingdom.

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(3)   

Subsection (1) does not apply to—

(a)   

any function of making, by statutory instrument, any regulations, rules

or an order;

(b)   

any function of issuing notices, directions or conditions that relate to

value added tax and that apply generally to any person falling within

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their terms.

(4)   

If a function is exercisable by the Commissioners—

(a)   

in relation to a customs revenue matter, and

(b)   

in relation to any other matter,

   

the function is exercisable by the Director in relation to the customs revenue

40

matter only.

(5)   

So far as is appropriate for the purposes of or in connection with this section,

references to the Commissioners for Her Majesty’s Revenue and Customs, or

to Her Majesty’s Revenue and Customs, in an enactment, instrument or

 
 

Borders, Citizenship and Immigration Bill [HL]
Part 1 — Border functions

6

 

document to which this section applies are to be construed as including a

reference to the Director.

(6)   

References in this section to functions of the Commissioners are to functions

conferred by an enactment to which this section applies.

(7)   

This section applies to—

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(a)   

an enactment passed or made before the end of the session in which this

Act is passed, and

(b)   

an instrument or document issued before the passing of this Act.

(8)   

This includes—

(a)   

section 5(1)(b) and (2)(b) of the Commissioners for Revenue and

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Customs Act 2005 (c. 11) (Commissioners’ initial functions),

(b)   

section 9 of that Act (ancillary powers),

(c)   

section 24(1), (2), (3)(e) and (4) to (7) of that Act (evidence),

(d)   

section 25(1), (1A), (5) and (6) of that Act (conduct of civil proceedings),

(e)   

section 25A(2) of that Act (certificates of debt),

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(f)   

section 26 of that Act (rewards),

(g)   

section 31 of that Act (obstruction), and

(h)   

section 33 of that Act (power of arrest) other than in its application to

an offence under section 30 of that Act (impersonation),

   

but does not include any other enactment contained in that Act.

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(9)   

In this Part “customs revenue function” means a function exercisable in

relation to a customs revenue matter.

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Power of Treasury to modify Director’s functions

The Treasury may by order—

(a)   

amend section 7(2) (matters that are customs revenue matters) so as to

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add, modify or remove a matter;

(b)   

amend section 7(3) (functions to which that section does not apply) so

as to add, modify or remove a function;

(c)   

make provision for that section to apply in relation to a function

conferred on the Commissioners for Her Majesty’s Revenue and

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Customs by an enactment passed or made after the end of the session

in which this Act is passed;

(d)   

modify any enactment (including an enactment passed or made after

the passing of this Act) in consequence of provision made under any of

paragraphs (a) to (c).

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9       

Delegation of Director’s functions

(1)   

The Director of Border Revenue may make arrangements to delegate a

function of the Director conferred by or by virtue of this Act or any other

enactment.

(2)   

The delegation of a function under this section—

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(a)   

does not prevent the exercise of the function by the Director, and

(b)   

does not prevent the exercise of the function by a customs revenue

official (see section 11).

(3)   

Where the Director delegates a function under this section—

 
 

Borders, Citizenship and Immigration Bill [HL]
Part 1 — Border functions

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(a)   

the Director must monitor the exercise of the function by the person to

whom it is delegated, and

(b)   

the person must comply with the directions of the Director in exercising

that function.

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Compliance with directions etc.

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(1)   

This section applies to—

(a)   

the Director of Border Revenue in the exercise of the Director’s

functions in relation to customs revenue matters, and

(b)   

a person to whom such functions are delegated under section 9.

(2)   

A person to whom this section applies must comply with any directions of a

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general nature given by the Treasury.

(3)   

A person to whom this section applies must apply—

(a)   

any concession published by the Commissioners for Her Majesty’s

Revenue and Customs and available generally to any person falling

within its terms, and

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(b)   

any interpretation of the law issued by the Commissioners (whether or

not published).

(4)   

A person to whom this section applies must also—

(a)   

comply with any other guidance issued by the Commissioners

(whether or not published), and

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(b)   

take account of any other material published by the Commissioners.

Customs revenue officials

11      

Designation of customs revenue officials

(1)   

The Director of Border Revenue may designate—

(a)   

an immigration officer, or

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(b)   

any other official in the department of the Secretary of State by whom

general customs functions are exercisable,

   

as a customs revenue official.

(2)   

A customs revenue official—

(a)   

has, in relation to a customs revenue matter, the same functions as an

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officer of Revenue and Customs would have, and

(b)   

may exercise the functions conferred on the Director by section 7

(customs revenue functions).

(3)   

If a function within subsection (2) is exercisable—

(a)   

in relation to a customs revenue matter, and

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(b)   

in relation to any other matter,

   

the function is exercisable by a customs revenue official in relation to the

customs revenue matter only.

(4)   

So far as is appropriate for the purposes of or in connection with this section,

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

applies are to be construed as including a reference to a customs revenue

official.

 
 

Borders, Citizenship and Immigration Bill [HL]
Part 1 — Border functions

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(5)   

References in this section to functions of an officer of Revenue and Customs are

to functions conferred by an enactment to which this section applies.

(6)   

This section applies to—

(a)   

an enactment passed or made, or an instrument or document issued,

before this Act is passed, and

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(b)   

subject to express provision to the contrary, an enactment passed or

made, or an instrument or document issued, after this Act is passed.

(7)   

This includes—

(a)   

section 2(4) of the Commissioners for Revenue and Customs Act 2005

(c. 11) (continuation of anything begun by one officer by another),

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(b)   

section 6 of that Act (officers’ initial functions),

(c)   

section 25(1), (1A) and (5) of that Act (conduct of civil proceedings),

(d)   

section 25A(1) of that Act (certificates of debt),

(e)   

section 26 of that Act (rewards),

(f)   

section 31 of that Act (obstruction),

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(g)   

section 32 of that Act (assault), and

(h)   

section 33 of that Act (power of arrest) other than in its application to

an offence under section 30 of that Act (impersonation),

   

but does not otherwise include any enactment contained in that Act.

(8)   

This section has effect subject to—

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(a)   

any limitation specified in the official’s designation under section 12

(supplementary provisions about designation), and

(b)   

any designation of the official under section 3 (designation of general

customs officials).

12      

Designation: supplementary

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(1)   

A designation under section 11 is subject to such limitations as may be

specified in the designation.

(2)   

A limitation specified under subsection (1) may, in particular, relate to—

(a)   

the functions that are exercisable by virtue of the designation, or

(b)   

the purposes for which those functions are exercisable.

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(3)   

A designation under section 11

(a)   

may be permanent or for a specified period,

(b)   

may (in either case) be withdrawn, and

(c)   

may be varied.

(4)   

The power to designate, or to withdraw or vary a designation, is exercised by

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the Director of Border Revenue giving notice to the official in question.

(5)   

The Director may designate an official under section 11 only if the Director is

satisfied that the official—

(a)   

is capable of effectively carrying out the functions that are exercisable

by virtue of the designation,

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(b)   

has received adequate training in respect of the exercise of those

functions, and

(c)   

is otherwise a suitable person to exercise those functions.

 
 

 
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