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(1)Her Majesty's Revenue and Customs (HMRC) and the Revenue and Customs Prosecutions Office (the RCPO) may each supply the Secretary of State with information for use for the purpose of—
(a)administering immigration control under the Immigration Acts;
(b)preventing, detecting, investigating or prosecuting offences under those Acts;
(c)determining whether to impose, or imposing, penalties or charges under Part 2 of the Immigration and Asylum Act 1999 (c. 33) (carriers' liability);
(d)determining whether to impose, or imposing, penalties under section 15 of the Immigration, Asylum and Nationality Act 2006 (c. 13) (restrictions on employment);
(e)providing facilities, or arranging for the provision of facilities, for the accommodation of persons under section 4 of the Immigration and Asylum Act 1999;
(f)providing support for asylum-seekers and their dependants under Part 6 of that Act;
(g)determining whether an applicant for naturalisation under the British Nationality Act 1981 (c. 61) is of good character;
(h)determining whether an applicant within subsection (1) of section 58 of the Immigration, Asylum and Nationality Act 2006 (acquisition of British nationality, &c. by adult or young person) for registration under a provision listed in subsection (2) of that section is of good character;
(i)determining whether to make an order in respect of a person under section 40 of the British Nationality Act 1981 (deprivation of citizenship);
(j)doing anything else in connection with the exercise of immigration and nationality functions.
(2)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.
(3)The Secretary of State—
(a)may retain for a purpose within subsection (1) a document or article supplied by virtue of subsection (2);
(b)may dispose of a document or article supplied by virtue of subsection (2).
(4)In subsection (1) “immigration and nationality functions” means functions exercisable by virtue of—
(a)the Immigration Acts,
(b)the British Nationality Act 1981 (c. 61),
(c)the Hong Kong Act 1985 (c. 15),
(d)the Hong Kong (War Wives and Widows) Act 1996 (c. 41), or
(e)the British Nationality (Hong Kong) Act 1997 (c. 20).
(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)The following provisions (which relate to the supply of information to the Secretary of State) shall cease to have effect—
(a)section 20(1)(d) of the Immigration and Asylum Act 1999 (c. 33),
(b)section 130 of the Nationality, Immigration and Asylum Act 2002 (c. 41), and
(c)paragraphs 17 and 20 of Schedule 2 to the Commissioners for Revenue and Customs Act 2005 (c. 11).
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