Commentary Transfer of property etc Section 27: Facilities and services
119.Section 27 makes provision to enable HMRC and any person by whom functions relating to immigration, asylum, nationality or customs are exercisable to make facilities and services available to each other for the purpose of exercising any of those functions. This ensures that UKBA and HMRC will be able to provide facilities and services to each other so that, for example, the Director will be able to share services and facilities with HMRC, and HMRC will be able to use any of UKBA’s custody facilities. The provision also covers contractors who exercise detention and escort functions on behalf of the Secretary of State.