41ASupply of information to UK Border Agency

1

HMRC and the RCPO may each supply a person to whom this section applies with information for use for the purpose of the customs functions exercisable by that person.

2

This section applies to—

a

a designated customs official,

b

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

c

the Director of Border Revenue, and

d

a person acting on behalf of a person mentioned in paragraphs (a) to (c).

3

This section applies to a document or article which comes into the possession of, or is discovered by, HMRC or the RCPO, or a person acting on behalf of HMRC or the RCPO, as it applies to information.

4

A person to whom this section applies—

a

may retain for a purpose within subsection (1) a document or article supplied by virtue of subsection (3);

b

may dispose of a document or article supplied by virtue of subsection (3).

5

A power conferred by this section on HMRC or the RCPO may be exercised on behalf of HMRC or the RCPO by a person who is authorised (generally or specifically) for the purpose.

6

In this section and section 41B “customs function” and “general customs function” have the meanings given by Part 1 of the Borders, Citizenship and Immigration Act 2009.

41BUK Border Agency: onward disclosure

1

A person to whom information is supplied under section 41A may not disclose that information.

2

But subsection (1) does not apply to a disclosure—

a

which is made for the purpose of a customs function, where the disclosure does not contravene any restriction imposed by the Commissioners for Her Majesty's Revenue and Customs;

b

which is made for the purposes of civil proceedings (whether or not within the United Kingdom) relating to a customs function;

c

which is made for the purpose of a criminal investigation or criminal proceedings (whether or not within the United Kingdom);

d

which is made in pursuance of an order of a court;

e

which is made with the consent (which may be general or specific) of HMRC or the RCPO, depending on by whom or on whose behalf the information was supplied;

f

which is made with the consent of each person to whom the information relates.

3

Subsection (1) is subject to any other enactment permitting disclosure.

4

The reference in subsection (1) to information supplied under section 41A includes a reference to documents or articles supplied by virtue of subsection (3) of that section.

5

The reference in that subsection to a person to whom information is supplied includes a reference to a person who is or was acting on behalf of that person.

6

In subsection (3) “enactment” does not include—

a

an Act of the Scottish Parliament,

b

an Act of the Northern Ireland Assembly, or

c

an instrument made under an Act within paragraph (a) or (b).