Part 1

Border functions

Use and disclosure of information

Supply of Revenue and Customs information
20
1
After section 41 of the UK Borders Act 2007 (c. 30) insert—

Supply of information to UK Border Agency
41A
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.

UK Border Agency: onward disclosure
41B
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 ”.