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(1)After section 41 of the UK Borders Act 2007 (c. 30) insert—
(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.
(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).”
(2)In section 42(1) of that Act (wrongful disclosure) after “section 41” insert “ or 41B ”.
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