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Borders, Citizenship and Immigration Act 2009

Consolidated Text As Enacted Cited authorities 142 Cited in Amendments 98 Related
Vincent
JurisdictionUK Non-devolved
Citation2009 c. 11
(1) The functions of the Commissioners for Her Majesty's Revenue and Customs that are exercisable in relation to general customs matters are exercisable by the Secretary of State concurrently with the Commissioners.a matter listed in Schedule 1 to the Commissioners for Revenue and Customs Act 2005 (c. 11) ,any tax, duty or levy not mentioned in that Schedule,a matter in respect of which functions were transferred to the Commissioners from the Paymaster General under the Transfer of Functions (Office of Her Majesty's Paymaster General) Order 2006 (S.I. 2006/607) ,the subject matter of F21Directive 2015/849/EU of the European Parliament and of the Council of 20th May 2015 on the prevention of the use of the financial system for the purpose of money laundering or terrorist financing (as amended from time to time) , andthe subject matter of F22Regulation (EU) 2015/847 of the European Parliament and of the Council of 20th May 2015 on information accompanying transfers of funds (as amended from time to time) .in relation to a general customs matter, andin relation to any other matter,(4) 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 Secretary of State.to functions of the Commissioners are to functions conferred by an enactment to which this

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