Search Legislation

UK Borders Act 2007

 Help about what version

What Version

 Help about advanced features

Advanced Features

Changes over time for: Section 40

 Help about opening options

Changes to legislation:

UK Borders Act 2007, Section 40 is up to date with all changes known to be in force on or before 28 March 2024. There are changes that may be brought into force at a future date. Changes that have been made appear in the content and are referenced with annotations. Help about Changes to Legislation

Close

Changes to Legislation

Revised legislation carried on this site may not be fully up to date. Changes and effects are recorded by our editorial team in lists which can be found in the ‘Changes to Legislation’ area. Where those effects have yet to be applied to the text of the legislation by the editorial team they are also listed alongside the legislation in the affected provisions. Use the ‘more’ link to open the changes and effects relevant to the provision you are viewing.

View outstanding changes

Changes and effects yet to be applied to Section 40:

Changes and effects yet to be applied to the whole Act associated Parts and Chapters:

Whole provisions yet to be inserted into this Act (including any effects on those provisions):

  • s. 33(4)(4A)(4B) substituted for s. 33(4) by S.I. 2019/745 reg. 17(3) (This amendment not applied to legislation.gov.uk. Reg. 17(3)(4) omitted immediately before IP completion day by virtue of S.I. 2020/1309, regs. 1(2)(a), 48)

40Supply of Revenue and Customs informationU.K.

This section has no associated Explanatory Notes

(1)Her Majesty's Revenue and Customs (HMRC) and [F1 the Crown Prosecution Service (the CPS) ] 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;

[F2(h)determining whether, for the purposes of an application referred to in section 41A of the British Nationality Act 1981, the person for whose registration the application is made is of good character;

(ha)determining whether, for the purposes of an application under section 1 of the Hong Kong (War Wives and Widows) Act 1996, the woman for whose registration the application is made is of good character;

(hb)determining whether, for the purposes of an application under section 1 of the British Nationality (Hong Kong) Act 1997 for the registration of an adult or young person within the meaning of subsection (5A) of that section, the person 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 [F3 the CPS ], or a person acting on behalf of HMRC or [F3 the CPS ], 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).

[F4(4A)Subsections (1) and (2) are subject to subsection (4B).

(4B)In relation to the CPS, this section applies to—

(a)information held by the CPS in connection with a Revenue and Customs function of the Director of Public Prosecutions;

(b)a document or article which comes into the possession of, or is discovered by, the CPS, or a person acting on behalf of the CPS, in the exercise of a Revenue and Customs function of the Director of Public Prosecutions.

(4C)In subsection (4B) “Revenue and Customs function of the Director of Public Prosecutions” means—

(a)a function of the Director of Public Prosecutions under section 3(2)(ab), (bb) or (ee) of the Prosecution of Offences Act 1985, or

(b)a function of the Director of Public Prosecutions under the Proceeds of Crime Act 2002 that relates to a function of the Commissioners for Her Majesty’s Revenue and Customs or an officer of Revenue and Customs.]

(5)A power conferred by this section on HMRC or [F5 the CPS ] may be exercised on behalf of HMRC or [F5 the CPS ] by a person who is authorised (generally or specifically) for the purpose.

[F6(5A)Nothing in this section affects any power to supply information apart from this section.]

(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).

Back to top

Options/Help

Print Options

Close

Legislation is available in different versions:

Latest Available (revised):The latest available updated version of the legislation incorporating changes made by subsequent legislation and applied by our editorial team. Changes we have not yet applied to the text, can be found in the ‘Changes to Legislation’ area.

Original (As Enacted or Made): The original version of the legislation as it stood when it was enacted or made. No changes have been applied to the text.

Close

See additional information alongside the content

Geographical Extent: Indicates the geographical area that this provision applies to. For further information see ‘Frequently Asked Questions’.

Show Timeline of Changes: See how this legislation has or could change over time. Turning this feature on will show extra navigation options to go to these specific points in time. Return to the latest available version by using the controls above in the What Version box.

Close

Opening Options

Different options to open legislation in order to view more content on screen at once

Close

Explanatory Notes

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.

Close

More Resources

Access essential accompanying documents and information for this legislation item from this tab. Dependent on the legislation item being viewed this may include:

  • the original print PDF of the as enacted version that was used for the print copy
  • lists of changes made by and/or affecting this legislation item
  • confers power and blanket amendment details
  • all formats of all associated documents
  • correction slips
  • links to related legislation and further information resources
Close

Timeline of Changes

This timeline shows the different points in time where a change occurred. The dates will coincide with the earliest date on which the change (e.g an insertion, a repeal or a substitution) that was applied came into force. The first date in the timeline will usually be the earliest date when the provision came into force. In some cases the first date is 01/02/1991 (or for Northern Ireland legislation 01/01/2006). This date is our basedate. No versions before this date are available. For further information see the Editorial Practice Guide and Glossary under Help.

Close

More Resources

Use this menu to access essential accompanying documents and information for this legislation item. Dependent on the legislation item being viewed this may include:

  • the original print PDF of the as enacted version that was used for the print copy
  • correction slips

Click 'View More' or select 'More Resources' tab for additional information including:

  • lists of changes made by and/or affecting this legislation item
  • confers power and blanket amendment details
  • all formats of all associated documents
  • links to related legislation and further information resources