Commentary The Director of Border Revenue Section 10: Compliance with directions etc.
52.Section 10 applies to the Director in the exercise of the Director’s customs revenue functions and to a person to whom such functions have been delegated under section 9. Subsections (2) and (3) require that such persons must comply, in the exercise of customs revenue functions, with any directions of a general nature given by the Treasury and must apply any concession published by the Commissioners and any interpretation of the law issued by the Commissioners. Subsection (4) imposes an obligation on a person to whom section 10 applies to comply with any other guidance issued by the Commissioners and to take account of any other material published by them. In summary, the section seeks to ensure consistent application of tax policy by HMRC and the Director.