The Secretary of State must make arrangements for ensuring that—
The functions referred to in subsection (1) are—
A person exercising any of those functions must, in exercising the function, have regard to any guidance given to the person by the Secretary of State for the purpose of subsection (1).
The Director of Border Revenue must make arrangements for ensuring that—
A person exercising a function of the Director of Border Revenue must, in exercising the function, have regard to any guidance given to the person by the Secretary of State for the purpose of subsection (4).
In this section—
"children" means persons who are under the age of 18;
"customs function", "designated customs official" and "general customs function" have the meanings given by Part 1.
A reference in an enactment (other than this Act) to the Immigration Acts includes a reference to this section.
Section 21 of the UK Borders Act 2007 (c. 30) (children) ceases to have effect.