(1)Her Majesty’s Revenue and Customs may make facilities and services available to any person by whom functions relating to immigration, asylum or nationality, or customs functions, are exercisable for the purposes of the exercise of any of those functions.
(2)A person by whom functions relating to immigration, asylum or nationality, or customs functions, are exercisable may make facilities and services available to Her Majesty’s Revenue and Customs for the purposes of the exercise of a function of Her Majesty’s Revenue and Customs.