This section sets out where a person is handling ‘relevant articles’ (see section 15 for the meaning of relevant article) in relation to certain immigration offences, commits an offence.
	Subsection (1) sets out that a person commits an offence in the circumstances set out in subsection (2) if:
they receive or arrange to receive a relevant article from another person,
they remove or dispose of a relevant article for the benefit of another person, or
they assist another person to remove or dispose of a relevant article.
	Subsection (2) sets out the circumstances where a person takes any action outlined in subsection (1), knowing or suspecting at the time that the item(s) in question has been, is being or will be used by themselves or others in connection with an offence under section 24 or section 25 of the Immigration Act 1971 (illegal entry etc and assisting unlawful immigration).
	Subsection (3) ensures that liability extends beyond those who directly handle such items, to provide that anyone "concerned in" those activities, for example, individuals who arrange, facilitate, finance, or otherwise assist in the handling or movement of such articles, knowing they are to be used in connection with an offence under sections 24 or 25 of the Immigration commits an offence.
	Subsection (4) sets out the circumstances where a person is concerned in any action outlined in subsection (3), knows at the time that the item(s) in question has been, is being or will be used by themselves or others in connection with an offence under section 24 or section 25 of the Immigration Act 1971 (illegal entry etc and assisting unlawful immigration).
	Subsection (5) sets out that it is a defence for a person to show that they had a reasonable excuse for action in subsections (1) or (3), as the case may be.
	Subsection (6) outlines that a person has a reasonable excuse in situations including, but not limited to, where they are taking action to carry out a rescue of someone from danger or serious harm, or where their action is on behalf of an organisation that aims to assist asylum-seekers and does not charge for its services.
	Subsection (7) outlines that a person has a reasonable excuse for the action if there is sufficient evidence to raise an issue with respect to it, and the contrary is not proved beyond reasonable doubt.
	Subsection (8) provides that a person who commits an offence under this section is liable on conviction on indictment to imprisonment for a term not exceeding 14 years.
Part 1: Border Security Offences relating to articles or information for use in immigration crime Section 14: Handling articles for use in immigration crime