7 Customs revenue functions of the Director
Borders, Citizenship and Immigration Act 2009 (2009 c 11) | Legislation

7  Customs revenue functions of the Director

(1)     The functions of the Commissioners for Her Majesty's Revenue and Customs that are exercisable in relation to customs revenue matters are exercisable by the Director of Border Revenue concurrently with the Commissioners.

(2)     For the purposes of this Part, each of the following is a “customs revenue matter”—

(a)     . . .

(b)     anti-dumping duty (within the meaning [it has in Union customs legislation]);

(c)     countervailing duty (within the meaning [it has in Union customs legislation]);

(d)     customs duties;

(e)     duties of excise other than—

(i)     . . .

(ii)     bingo duty,

(iii)     gaming duty,

(iv)     general betting duty,

(v)     lottery duty,

(vi)     pool betting duty, . . .

(vii)     remote gaming duty, [and

(viii)     machine games duty];

(f)     value added tax so far as relating to the export

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