This section applies to—
the Director of Border Revenue in the exercise of the Director's customs revenue functions, and
a person to whom such functions are delegated under section 9.
A person to whom this section applies must comply with any directions of a general nature given by the Treasury.
A person to whom this section applies must apply—
any concession published by the Commissioners for Her Majesty's Revenue and Customs and available generally to any person falling within its terms, and
any interpretation of the law issued by the Commissioners (whether or not published).
A person to whom this section applies must also—
comply with any other guidance issued by the Commissioners (whether or not published), and
take account of any other material published by the Commissioners.