Part 1Border functions
The Director of Border Revenue
7Customs revenue functions of the Director
1
The functions of the Commissioners for Her Majesty's Revenue and Customs that are exercisable in relation to customs revenue matters are exercisable by the Director of Border Revenue concurrently with the Commissioners.
2
For the purposes of this Part, each of the following is a “customs revenue matter”—
F11a
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
b
anti-dumping duty (within the meaning F8it has in Union customs legislation);
c
countervailing duty (within the meaning F9it has in Union customs legislation);
d
customs duties;
e
duties of excise other than—
F3i
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
ii
bingo duty,
iii
gaming duty,
iv
general betting duty,
v
lottery duty,
vi
pool betting duty, F1...
vii
remote gaming duty; F2and
viii
machine games duty;
f
value added tax so far as relating to the export of goods from, or the import of goods into, the United Kingdom.
3
Subsection (1) does not apply to—
a
any function of making, by statutory instrument, any regulations, rules or an order;
b
any function of issuing notices, directions or conditions that relate to value added tax and that apply generally to any person falling within their terms.
4
If a function is exercisable by the Commissioners—
a
in relation to a customs revenue matter, and
b
in relation to any other matter,
the function is exercisable by the Director in relation to the customs revenue matter only.
5
So far as is appropriate for the purposes of or in connection with this section, references to the Commissioners for Her Majesty's Revenue and Customs, or to Her Majesty's Revenue and Customs, in an enactment, instrument or document to which this section applies are to be construed as including a reference to the Director.
6
References in this section to functions of the Commissioners are to functions conferred by an enactment to which this section applies.
7
This section applies to—
a
an enactment passed or made before the end of the session in which this Act is passed,
F4aa
sections 98 and 99 of the Energy Act 2013 (HMRC functions in relation to Office for Nuclear Regulation etc.),F7...
F6ab
Part 1 and sections 40A and 40B of the Taxation (Cross-border Trade) Act 2018, and
b
an instrument or document issued before the passing of this Act.
8
This includes—
a
section 5(1)(b) and (2)(b) of the Commissioners for Revenue and Customs Act 2005 (c. 11) (Commissioners' initial functions),
b
section 9 of that Act (ancillary powers),
c
section 24(1), (2), (3)(e) and (4) to (7) of that Act (evidence),
d
section 25(1), (1A), (5) and (6) of that Act (conduct of civil proceedings),
e
section 25A(2) of that Act (certificates of debt),
f
section 26 of that Act (rewards),
g
section 31 of that Act (obstruction), and
h
section 33 of that Act (power of arrest) other than in its application to an offence under section 30 of that Act (impersonation),
but does not include any other enactment contained in that Act.
9
In this Part “customs revenue function” means—
a
a function that is exercisable—
i
by the Director by virtue of this section, or
ii
by customs revenue officials by virtue of section 11,
b
a function that is conferred on customs revenue officials or the Director by or by virtue of any of sections 22 to 24 (investigations and detention), or
F510
In this section “Union customs legislation” has the meaning it has in Part 1 of the Taxation (Cross-border Trade) Act 2018.