# Proceeds of Crime Act 2002, Section 324: Exercise of Revenue functions

Extent: E+W+S+N.I.

(1) This section applies in relation to the exercise by the National Crime Agency of—
(a) general Revenue functions;
(b) Revenue inheritance tax functions.
(2) Section 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 the Board consider appropriate.
(6) “Concession” includes any practice, interpretation or other statement in the nature of a concession.

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Source: https://www.legislation.gov.uk/ukpga/2002/29/section/324 (the official version)
Page: https://openlegislation.uk/proceeds-of-crime-act-2002/section-324
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.