Information

I140Supply of Revenue and Customs information

1

Her Majesty's Revenue and Customs (HMRC) and the Revenue and Customs Prosecutions Office (the RCPO) 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;

h

determining whether an applicant within subsection (1) of section 58 of the Immigration, Asylum and Nationality Act 2006 (acquisition of British nationality, &c. by adult or young person) for registration under a provision listed in subsection (2) of that section 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 the RCPO, or a person acting on behalf of HMRC or the RCPO, 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).

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

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).