OpenLegislation

Section 27A Information communicated by Commissioners for Revenue and Customs.F7C1C2C3C4C5C6C7C8C9C10C11C12C13C14C15C16C17C18C19C20C21F1

United Kingdom

(1)

If they think it appropriate to do so for the purpose of facilitating the exercise or performance by any person to whom sub-section (2) below applies of any of that person’s powers or duties under any of the relevant statutory provisions, F2the Commissioners for Her Majesty’s Revenue and Customs may authorise the disclosure to that person of any information obtained F3or held for the purposes of the exercise F4by Her Majesty’s Revenue and Customs of their functions in relation to imports.

(2)

This subsection applies to an enforcing authority and to an inspector F5, other than the Office for Nuclear Regulation or an inspector appointed by the Office for Nuclear Regulation.

(3)

A disclosure of information made to any person under subsection (1) above shall be made in such manner as may be directed by F6the Commissioners for Her Majesty’s Revenue and Customsand may be made through such persons acting on behalf of that person as may be so directed.

(4)

Information may be disclosed to a person under subsection (1) above whether or not the disclosure of the information has beenrequested by or on behalf of that person.

Annotations

Textual amendments

F1

S. 27A inserted by Consumer Protection Act 1987 (c. 43, SIF 109:1), s. 36, Sch. 3 para. 4

F2

Words in s. 27A(1) substituted (18.4.2005) by Commissioners for Revenue and Customs Act 2005 (c. 11), ss. 50, 53(1), Sch. 4 para. 18(2)(a); S.I. 2005/1126, art. 2(2)(h)

F3

Words in s. 27A(1) inserted (18.4.2005) by Commissioners for Revenue and Customs Act 2005 (c. 11), ss. 50, 53(1), Sch. 4 para. 18(2)(b); S.I. 2005/1126, art. 2(2)(h)

F4

Words in s. 27A(1) substituted (18.4.2005) by Commissioners for Revenue and Customs Act 2005 (c. 11), ss. 50, 53(1), Sch. 4 para. 18(2)(c); S.I. 2005/1126, art. 2(2)(h)

F5

Words in s. 27A(2) inserted (1.4.2014) by Energy Act 2013 (c. 32), s. 156(1), Sch. 12 para. 8; S.I. 2014/251, art. 4

F6

Words in s. 27A(3) substituted (18.4.2005) by Commissioners for Revenue and Customs Act 2005 (c. 11), ss. 50, 53(1), Sch. 4 para. 18(3); S.I. 2005/1126, art. 2(2)(h)

F7

S. 27A heading substituted (18.4.2005) by virtue of Commissioners for Revenue and Customs Act 2005 (c. 11), ss. 50, 53(1), Sch. 4 para. 18(4); S.I. 2005/1126, art. 2(2)(h)

Modifications

C1

Ss. 1-59 applied by S.I. 2001/2127 art. 8A 8B (as inserted (E.W.S.) (6.4.2011) by The Health and Safety at Work etc. Act 1974 (Application outside Great Britain) (Variation) Order 2011 (S.I. 2011/745), arts. 1(1), 3(2))

C2

Ss. 19-28 applied (with modifications) (1.1.1993) by S.I. 1992/3073, reg. 28, Sch. 6 para. 1(b)

Ss. 19-28, 33-35, 38, 39, 41, 42 applied (with modifications) (E.W.S.) (1.3.1996) by S.I. 1996/192, reg. 15, Sch. 14 para. 1(b)

Ss. 19-28, 33-35, 38, 39, 41, 42 applied (with modifications) (E.W.S.) (1.7.1997) by S.I. 1997/831, reg. 19(1)-(4), Sch. 15 para. 1(a)(b)

C3

Ss. 19-28 modified (6.4.1992) by S.I.1992/711, regs. 1(2), 28(3)(b)(5)(a)

C4

Ss. 19-28 applied (with modifications) (29.11.1999) by S.I. 1999/2001, reg. 24(1), Sch. 8 para. 1(b)

C5

Ss. 1-59, 80-82 applied (11.7.2001) by S.I. 2001/2127, arts. 4(1), 5(1)(2), 6(1), 7(1), 8(1), 10 (with art. 11) (as amended by S.I. 2009/1750, art. 2(2)(4))

C6

S. 27A applied (with modifications) (E.W.S.) (3.5.2004) by S.I. 2004/129, reg. 23(3)(d); s. 27A applied (with modifications) (E.W.S.) (22.4.2005) by S.I. 2005/928, reg. 4(2)-(6)

C7

Ss. 1-59, 80-82 applied (temp.) (5.8.2009) by The Health and Safety at Work etc. Act 1974 (Application outside Great Britain) Order 2001 (S.I. 2001/2127), arts. 8A, 8B (as inserted by S.I. 2009/1750, art. 2(3))

C8

Ss. 19-28 applied (with modifications) (E.W.S.) (4.7.2010 for certain purposes and otherwise 4.7.2013) by The Pyrotechnic Articles (Safety) Regulations 2010 (S.I. 2010/1554), regs. 1, 18, 37(1), {Sch. 4 paras. 1, 2}

C9

Ss. 25A-28 applied (with modifications) (1.3.2014) by The Biocidal Products and Chemicals (Appointment of Authorities and Enforcement) Regulations 2013 (S.I. 2013/1506), regs. 2(4), 19 (with reg. 3(4)(5)31)

C10

Ss. 19-28 applied (with modifications) (E.W.S.) (1.10.2014) by The Explosives Regulations 2014 (S.I. 2014/1638), reg. 1(1), Sch. 12 paras. 2, 3

C11

Ss. 18-28 applied (with modifications) (E.W.S.) (1.6.2015) by The Biocidal Products and Chemicals (Appointment of Authorities and Enforcement) Regulations 2013 (S.I. 2013/1506), regs. 2(2), 17(1) (with reg. 3(4)(5)31)

C12

S. 27A applied (with modifications) (17.8.2015) by The Pyrotechnic Articles (Safety) Regulations 2015 (S.I. 2015/1553), reg. 1, Sch. 8 paras. 1(l), 2

C13

Ss. 19-28 applied (with modifications) by S.I. 2014/1638, Sch. 12 paras. 5-7 (as substituted (E.W.S.) (20.4.2016) by The Explosives Regulations 2014 (Amendment) Regulations 2016 (S.I. 2016/315), reg. 1, Sch. 1 (with regs. 2(1), 15))

C14

S. 27A applied (with modifications) (8.12.2016) by The Simple Pressure Vessels (Safety) Regulations 2016 (S.I. 2016/1092), reg. 1, Sch. 6 paras. 1(k), 2 (with reg. 3)

C15

S. 27A applied (with modifications) (E.W.S.) (8.12.2016) by The Equipment and Protective Systems Intended for Use in Potentially Explosive Atmospheres Regulations 2016 (S.I. 2016/1107), reg. 1(1), Sch. 4 para. 1(k)

C16

S. 27A applied (with modifications) (8.12.2016) by The Electrical Equipment (Safety) Regulations 2016 (S.I. 2016/1101), reg. 1, Sch. 4 paras. 1, 2 (with reg. 3)

C17

S. 27A applied (with modifications) (8.12.2016) by The Lifts Regulations 2016 (S.I. 2016/1093), reg. 1, Sch. 8 paras. 1(l), 2 (with regs. 3-5)

C18

S. 27A applied (with modifications) (8.12.2016) by The Pressure Equipment (Safety) Regulations 2016 (S.I. 2016/1105), reg. 1, Sch. 8 paras. 1(k), 2 (with reg. 88)

C19

S. 27A applied (with modifications) (21.4.2018) by The Gas Appliances (Enforcement) and Miscellaneous Amendments Regulations 2018 (S.I. 2018/389), reg. 1(1), Sch. 2 (with reg. 2)

C20

S. 27A applied (with modifications) (21.4.2018) by The Personal Protective Equipment (Enforcement) Regulations 2018 (S.I. 2018/390), reg. 1(1), Sch. 2 (with reg. 2(1)-(3))

C21

S. 27A applied (with modifications) (30.7.2018) by The Cableway Installations Regulations 2018 (S.I. 2018/816), regs. 1, 21(1)-(3) (with reg. 4)

Notes on Part I

Modifications

C1

Pt. 1 (ss. 1–54) extended by S.I. 1981/1011, reg. 9; and by S.I. 1983/1919, reg. 3

Pt. 1 (ss. 1-54) modified (E.W.S.) (1.2.1996) by 1995 c. 25, s. 5(5)(b) (with ss. 115, 117); S.I. 1996/186, art. 2

Pt. 1 (ss. 1-54) modified (E.W.S.) (1.4.1996) by 1995 c. 25, s. 33(5)(c) (with s. 7(6), 115, 117); S.I. 1996/186, art. 3

Pt. 1 (ss. 1-54) amended (E.W.S.) (1.4.1996) by 1995 c. 25, s. 120(1), Sch. 22 para. 30(2) (with ss. 7(6), 115, 117); S.I. 1996/186, art. 3

Pt. 1 (ss. 1-54) amended (E.W.S.) (1.3.1996) by 1995 c. 45, s. 16(1), Sch. 4 para. 10(1)(a)(3); S.I. 1996/218, art. 2

C2

Pt. 1 (ss. 1–54) extended by Gas Act 1986 (c. 44, SIF 44:2), ss. 18, 48(3)(4)

C3

Pt. 1 (ss. 1–54) applied by Gas Act 1986 (c. 44, SIF 44:2), s. 67(3), Sch. 8 para. 6(2)

C4

Pt. 1 (ss. 1–54) amended by Consumer Protection Act 1987 (c. 43, SIF 109:1), s. 36

C5

Pt. 1 (ss. 1–54) amended by S.I. 1988/1222, regs. 3, 4

C6

Pt. 1 (ss. 1–54) extended by S.I. 1989/1671, reg. 4

C7

Pt. 1 (ss. 1–54) amended by S.I. 1989/1810, reg. 3 (which S.I. was revoked (1.2.1993) by S.I. 1992/3217, reg. 25).

C8

Pt. 1 (ss. 1–54) amended by S.I. 1990/1380, reg. 3

Pt. 1 (ss. 1-54) saved by Highland Regional Council (Harbours) Order Confirmation Act (c. xii), s. 1, Sch. s. 61(1)(f)

Pt. 1 (ss. 1-54) definition applied (E.W.) (1.12.1991) by Water Industry Act 1991 (c. 56, SIF 130), ss. 206(3)(g), 223(2)

Pt. 1 (ss. 1-54) saved by London Underground (Safety Measures) Act 1991 (c. xviii), s. 11(2)

Pt. 1 (ss. 1-54) saved by City of Edinburgh District Council Order Confirmation Act 1991 (c. xix), s. 1, Sch. 1 Pt. XII para. 67(2)

C9

Pt. 1 extended by S.I. 1978/752, reg. 3

Pt. 1 (ss. 1-54): transfer of functions (E.W.) (1.4.1996) by 1995 c. 25, s. 2(1)(g)(2)(c) (with ss. 115, 117); S.I. 1996/186, art. 3

Pt. 1 (ss. 1-54): transfer of functions (S.) (12.10.1995) by 1995 c. 25, s. 21(1)(g) (with ss. 7(6), 115, 117); S.I. 1995/2649, art. 2

Pt. 1 (ss. 1-54): transfer of functions (E.W.S.) (12.10.1995) by 1995 c. 25, s. 21(2)(a) (with ss. 7(6), 115, 117); S.I. 1995/2649, art. 2

C10

Pt. 1 (ss. 1-54) extended (E.W.S.) (6.3.1992) by Offshore Safety Act 1992 (c. 15), S. 1(1)

C11

Pt. 1 (ss. 1-54) amended (E.W.S.) (6.3.1992) by Offshore Safety Act 1992 (c. 15), s. 1(1)

Pt. 1 (ss. 1-54) amended (E.W.S.) (2.2.1994) by 1993 c. 43, s. 117(1)(6), 150(1)(e); S.I. 1994/202, art. 2

C12

Pt. 1 (ss. 1-54) extended (E.W.S.) (1.2.1993) by S.I. 1992/3217, reg. 4

C13

Pt. 1 (ss. 1-54) modified (E.W.S.) (1.1.1993) by S.I. 1992/2051, reg. 16(2)

C14

Pt. 1 (ss. 1-54) extended (E.W.S.) (6.3.1992) by Offshore Safety Act 1992 (c. 15), s. 2(1)

Pt. 1 (ss. 1-54) extended (E.W.S.) (2.2.1994) by 1993 c. 43, ss. 117(2)(6), 150(1)(e); S.I. 1994/202, art. 2

C15

Pt. 1 (ss. 1-54) applied (with modifications) (14.4.1999) by S.I. 1999/860, reg. 2

C16

Pt. 1 (ss. 1-54) applied (1.7.1999) by S.I. 1999/1517, reg. 12(3), Sch. 4 para. 12(3)(c)

Pt. 1: functions of local authority not to be responsibility of an executive of the authority (E.) (16.11.2000) by virtue of S.I. 2000/2853, reg. 2(1), Sch. 1 Table C

C17

Pt. 1 restricted (S.) (1.10.2006) by 2005 asp 5, ss. 70, 90; S.I. 2006/458, art. 2 (subject to art. 3)

C18

Pt. 1 modified (prosp.) by Energy Act 2008 (c. 32), ss. 99(1), 110

C19

Pt. 1: power to repeal or modify conferred (prosp.) by Energy Act 2008 (c. 32), ss. 99(1)(2), 110

C20

Pt. 1 modified (1.1.2018) by The Ionising Radiations Regulations 2017 (S.I. 2017/1075), regs. 1(2), 2(3) (with regs. 2(5), 3, Sch. 8)

C21

Pt. 1 applied (E.W.S.) (6.2.2018) by The Ionising Radiation (Medical Exposure) Regulations 2017 (S.I. 2017/1322), regs. 1, 18

Extent

E1

For the application of Pt. I to Northern Ireland see s. 84(1).