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(1)The Secretary of State may by order provide for an enactment (or a description of enactments) to apply in relation to—
(a)relevant persons, or
(b)the exercise of functions by relevant persons,
with such modifications as the Secretary of State considers necessary or expedient.
(2)In this section—
(a)“relevant persons” means—
(i)the Secretary of State by whom general customs functions are exercisable,
(ii)the Director of Border Revenue, and
(iii)designated customs officials, immigration officers and officials in the department of that Secretary of State, and
(b)a reference to relevant persons includes a reference to any description of relevant persons.
(3)An order under this section may, in particular, include provision for or in connection with—
(a)extending to relevant persons an exemption or protection afforded by an enactment to any other description of persons;
(b)providing for the disclosure of information to, or the doing of other things in relation to, relevant persons.
(4)The Secretary of State must consult the Commissioners for Her Majesty's Revenue and Customs before making an order under this section that—
(a)makes provision in relation to a general customs matter or a customs revenue matter, or
(b)makes provision in relation to the exercise of a customs function.
Text created by the government department responsible for the subject matter of the Act to explain what the Act sets out to achieve and to make the Act accessible to readers who are not legally qualified. Explanatory Notes were introduced in 1999 and accompany all Public Acts except Appropriation, Consolidated Fund, Finance and Consolidation Acts.
Impact Assessments generally accompany all UK Government interventions of a regulatory nature that affect the private sector, civil society organisations and public services. They apply regardless of whether the regulation originates from a domestic or international source and can accompany primary (Acts etc) and secondary legislation (SIs). An Impact Assessment allows those with an interest in the policy area to understand:
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