http://www.legislation.gov.uk/ukpga/2009/11/section/24Borders, Citizenship and Immigration Act 2009An Act to provide for customs functions to be exercisable by the Secretary of State, the Director of Border Revenue and officials designated by them; to make provision about the use and disclosure of customs information; to make provision for and in connection with the exercise of customs functions and functions relating to immigration, asylum or nationality; to make provision about citizenship and other nationality matters; to make further provision about immigration and asylum; and for connected purposes.texttext/xmlenStatute Law Database2026-04-27Expert Participation2026-04-01 Borders, Citizenship and Immigration Act 2009s. 54A(3A)(3B)Illegal Migration Act 2023s. 14s. 55(9)s. 68(1) Part 1 241After section 26B of the Criminal Law (Consolidation) (Scotland) Act 1995 (c. 39) insert—26C1In the application of this Part of this Act to investigations conducted by designated customs officials—areferences to an officer are to a designated customs official;breferences to an authorised officer are to a designated customs official acting with the authority (which may be general or specific) of—ithe Secretary of State in relation to investigations relating to general customs matters, oriithe Director of Border Revenue in relation to investigations relating to customs revenue matters;creferences to the Commissioners for Her Majesty's Revenue and Customs are to—ithe Secretary of State in relation to investigations relating to general customs matters, oriithe Director of Border Revenue in relation to investigations relating to customs revenue matters;dreferences to an office of Revenue and Customs are to premises wholly or partly occupied by designated customs officials;ereferences to a superior officer are to—ian immigration officer not below the grade of Inspector,iia person of the grade of Senior Executive Officer, oriiia person of a grade equivalent to that within sub-paragraph (i) or (ii).2In this section “customs revenue matter”, “designated customs official” and “general customs matter” have the meanings given by Part 1 of the Borders, Citizenship and Immigration Act 2009.2The amendment made by this section does not affect the generality of sections 1(4), 3(5), 7(5) and 11(4) (construction of statutory etc. references to the Commissioners for Her Majesty's Revenue and Customs, officers of Revenue and Customs and Her Majesty's Revenue and Customs).