{
  "url": "https://openlegislation.uk/borders-citizenship-and-immigration-act-2009/section-2",
  "json_url": "https://openlegislation.uk/borders-citizenship-and-immigration-act-2009/section-2.json",
  "legislation": "ukpga/2009/11",
  "legislation_title": "Borders, Citizenship and Immigration Act 2009",
  "legislation_url": "https://openlegislation.uk/borders-citizenship-and-immigration-act-2009",
  "path": "section/2",
  "kind": "section",
  "number": "2",
  "heading": "Power of Secretary of State to modify functions",
  "text": "(1) The Secretary of State may by order—\n(a) amend section 1(2) (matters that are general customs matters) so as to add, modify or remove a matter;\n(b) amend that section so as to exclude its application in relation to a function of the Commissioners for Her Majesty's Revenue and Customs or to modify or remove a reference to a function previously so excluded;\n(c) make provision for that section to apply in relation to a function conferred on the Commissioners by an enactment passed or made after the end of the session in which this Act is passed;\n(d) modify any enactment (including an enactment passed or made after the passing of this Act) in consequence of provision made under any of paragraphs (a) to (c);\n(e) make provision for a function of the Secretary of State or general customs officials to be treated, or not to be treated, as a general customs function.\n(2) The power under subsection (1)(a) may not be exercised to add any of the following to section 1(2)—\n(a) a matter listed in Schedule 1 to the Commissioners for Revenue and Customs Act 2005 (c. 11),\n(b) value added tax,\n(c) a customs revenue matter (as to which, see section 7), or\n(d) a matter listed at section 7(2)(e).\n(3) The Secretary of State must consult the Treasury before exercising the power under this section.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/2009/11/section/2",
    "retrieved_at": "2026-10-29T09:11:06.397068+00:00"
  },
  "licence": "Open Government Licence v3.0",
  "licence_url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
  "attribution": "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
}