Section 324 Exercise of Revenue functionsI1

United Kingdom

(1)

This section applies in relation to the exercise by F1the National Crime Agency of—

(a)

general Revenue functions;

(b)

Revenue inheritance tax functions.

(2)

F2Section 2B(2) does not apply.

(3)

the National Crime Agency must apply—

(a)

any interpretation of the law which has been published by the Board;

(b)

any concession which has been published by the Board and which is available generally to any person falling within its terms.

(4)

the National Crime Agency must also take account of any material published by the Board which does not fall within subsection (3).

(5)

the National Crime Agency must provide the Board with such documents and information as F3the Board consider appropriate.

(6)

“Concession” includes any practice, interpretation or other statement in the nature of a concession.

Annotations

F1: Words in s. 324 substituted (7.10.2013) by Crime and Courts Act 2013 (c. 22), s. 61(2), Sch. 8 para. 127; S.I. 2013/1682, art. 3(v)
F2: Words in s. 324(2) substituted (1.4.2008) by Serious Crime Act 2007 (c. 27), s. 94(1), Sch. 8 para. 99(3); S.I. 2008/755, art. 2(1)(a) (with arts. 3-14)
F3: Words in s. 324(5) substituted (1.4.2008) by Serious Crime Act 2007 (c. 27), s. 94(1), Sch. 8 para. 99(6)(b); S.I. 2008/755, art. 2(1)(a) (with arts. 3-14)

I1: S. 324 in force at 24.2.2003 by S.I. 2003/120, art. 2, Sch. (with arts. 3, 4) (as amended (20.2.2003) by S.I. 2003/333, art. 14)

C1: Pt. 6: power to repeal conferred (1.4.2008) by Serious Crime Act 2007 (c. 27), s. 94(1), Sch. 8 para. 102; S.I. 2008/755, art. 2(1)(a) (with arts. 3-14)