{
  "url": "https://openlegislation.uk/commissioners-for-revenue-and-customs-act-2005/section-9",
  "json_url": "https://openlegislation.uk/commissioners-for-revenue-and-customs-act-2005/section-9.json",
  "legislation": "ukpga/2005/11",
  "legislation_title": "Commissioners for Revenue and Customs Act 2005",
  "legislation_url": "https://openlegislation.uk/commissioners-for-revenue-and-customs-act-2005",
  "path": "section/9",
  "kind": "section",
  "number": "9",
  "heading": "Ancillary powers",
  "text": "(1) The Commissioners may do anything which they think—\n(a) necessary or expedient in connection with the exercise of their functions, or\n(b) incidental or conducive to the exercise of their functions.\n(2) This section is subject to section 35.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "C",
      "label": "C1",
      "text": "S. 9 modified (21.7.2009) by Borders, Citizenship and Immigration Act 2009 (c. 11), ss. 7(8)(b), 58(1) (with s. 36(4))"
    },
    {
      "type": "C",
      "label": "C2",
      "text": "S. 9 modified (21.7.2009) by Borders, Citizenship and Immigration Act 2009 (c. 11), ss. 1(7)(b), 58(1) (with s. 36(4))"
    },
    {
      "type": "I",
      "label": "I1",
      "text": "S. 9 in force at 7.4.2005 by S.I. 2005/1126, art. 2(1)"
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/2005/11/section/9",
    "retrieved_at": "2026-10-29T09:16:15.638584+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."
}