C1Part 6Revenue Functions
General functions
I1317F13The National Crime Agency's general Revenue functions
1
For the purposes of this section the qualifying condition is that F14the National Crime Agency has reasonable grounds to suspect that—
a
income arising or a gain accruing to a person in respect of a chargeable period is chargeable to income tax or is a chargeable gain (as the case may be) and arises or accrues as a result of the person’s or another’s criminal conduct (whether wholly or partly and whether directly or indirectly), or
b
a company is chargeable to corporation tax on its profits arising in respect of a chargeable period and the profits arise as a result of the company’s or another person’s criminal conduct (whether wholly or partly and whether directly or indirectly).
2
If the qualifying condition is satisfied F14the National Crime Agency may serve on the Commissioners of Inland Revenue (the Board) a notice which—
a
specifies the person or the company (as the case may be) and the period, and
b
states that F14the National Crime Agency intends to carry out, in relation to the person or the company (as the case may be) and in respect of the period, such of the general Revenue functions as are specified in the notice.
3
Service of a notice under subsection (2) vests in F14the National Crime Agency, in relation to the person or the company (as the case may be) and in respect of the period, such of the general Revenue functions as are specified in the notice; but this is subject to section 318.
4
F14the National Crime Agency—
a
may at any time serve on the Board a notice of withdrawal of the notice under subsection (2);
b
must serve such a notice of withdrawal on the Board if the qualifying condition ceases to be satisfied.
5
A notice under subsection (2) and a notice of withdrawal under subsection (4) may be in respect of one or more periods.
6
Service of a notice under subsection (4) divests F14the National Crime Agency of the functions concerned in relation to the person or the company (as the case may be) and in respect of the period or periods specified in the notice.
7
The vesting of a function in F14the National Crime Agency under this section does not divest the Board or an officer of the Board of the function.
8
If—
a
apart from this section the Board’s authorisation would be required for the exercise of a function, and
b
the function is vested in F14the National Crime Agency under this section,
the authorisation is not required in relation to the function as so vested.
9
It is immaterial whether a chargeable period or any part of it falls before or after the passing of this Act.
I2318 Revenue functions regarding employment
1
Subsection (2) applies if—
a
F15the National Crime Agency serves a notice or notices under section 317(2) in relation to a company and in respect of a period or periods, and
b
the company is an employer.
2
The general Revenue functions vested in F15the National Crime Agency do not include functions relating to any requirement which—
a
is imposed on the company in its capacity as employer, and
b
relates to a year of assessment which does not fall wholly within the period or periods.
3
Subsection (4) applies if—
a
F15the National Crime Agency serves a notice or notices under section 317(2) in relation to an individual and in respect of a year or years of assessment, and
b
the individual is a self-employed earner.
4
The general Revenue functions vested in F15the National Crime Agency do not include functions relating to any liability to pay Class 2 contributions in respect of a period which does not fall wholly within the year or years of assessment.
5
In this section in its application to Great Britain—
a
“self-employed earner” has the meaning given by section 2(1)(b) of the Social Security Contributions and Benefits Act 1992 (c. 4);
b
“Class 2 contributions” must be construed in accordance with section 1(2)(c) of that Act.
6
In this section in its application to Northern Ireland—
a
“self-employed earner” has the meaning given by section 2(1)(b) of the Social Security Contributions and Benefits (Northern Ireland) Act 1992 (c. 7);
b
“Class 2 contributions” must be construed in accordance with section 1(2)(c) of that Act.
I3319 Source of income
1
2
An assessment made by F16the National Crime Agency under section 29 of the Taxes Management Act 1970 (c. 9) (assessment where loss of tax discovered) in respect of income charged to tax under F1Chapter 8 of Part 5 of the Income Tax (Trading and Other Income) Act 2005 must not be reduced or quashed only because it does not specify (to any extent) the source of the income.
3
4
Subsections (2) and (3) apply in respect of years of assessment whenever occurring.
F9I4320 Appeals
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Inheritance tax functions
I5321F17The National Crime Agency's functions: transfers of value
1
For the purposes of this section the qualifying condition is that F18the National Crime Agency has reasonable grounds to suspect that—
a
there has been a transfer of value within the meaning of the Inheritance Tax Act 1984 (c. 51), and
b
the value transferred by F4the transfer of value is attributable (in whole or part) to criminal property.
2
If the qualifying condition is satisfied F18the National Crime Agency may serve on the Board a notice which—
a
specifies the transfer of value, and
b
states that F18the National Crime Agency intends to carry out the Revenue inheritance tax functions in relation to the transfer.
3
Service of a notice under subsection (2) vests in F18the National Crime Agency the Revenue inheritance tax functions in relation to the transfer.
4
F18the National Crime Agency—
a
may at any time serve on the Board a notice of withdrawal of the notice under subsection (2);
b
must serve such a notice of withdrawal on the Board if the qualifying condition ceases to be satisfied.
5
Service of a notice under subsection (4) divests F18the National Crime Agency of the Revenue inheritance tax functions in relation to the transfer.
6
The vesting of a function in F18the National Crime Agency under this section does not divest the Board or an officer of the Board of the function.
7
It is immaterial whether a transfer of value is suspected to have occurred before or after the passing of this Act.
I6322F19The National Crime Agency's functions: certain settlements
1
For the purposes of this section the qualifying condition is that F20the National Crime Agency has reasonable grounds to suspect that—
a
all or part of the property comprised in a settlement is relevant property for the purposes of Chapter 3 of Part 3 of the Inheritance Tax Act 1984 (settlements without interest in possession), and
b
the relevant property is (in whole or part) criminal property.
2
If the qualifying condition is satisfied F20the National Crime Agency may serve on the Board a notice which—
a
specifies the settlement concerned,
b
states that F20the National Crime Agency intends to carry out the Revenue inheritance tax functions in relation to the settlement, and
c
states the period for which F20the National Crime Agency intends to carry them out.
3
Service of a notice under subsection (2) vests in F20the National Crime Agency the Revenue inheritance tax functions in relation to the settlement for the period.
4
F20the National Crime Agency—
a
may at any time serve on the Board a notice of withdrawal of the notice under subsection (2);
b
must serve such a notice of withdrawal on the Board if the qualifying condition ceases to be satisfied.
5
Service of a notice under subsection (4) divests F20the National Crime Agency of the Revenue inheritance tax functions in relation to the settlement for the period.
6
The vesting of a function in F20the National Crime Agency under this section does not divest the Board or an officer of the Board of the function.
7
It is immaterial whether the settlement is commenced or a charge to tax arises or a period or any part of it falls before or after the passing of this Act.
General
I7323 Functions
1
The general Revenue functions are such of the functions vested in the Board or in an officer of the Board as relate to any of the following matters—
a
income tax;
b
capital gains tax;
c
corporation tax;
d
national insurance contributions;
e
statutory sick pay;
f
statutory maternity pay;
F10g
ordinary statutory paternity pay;
ga
additional statutory paternity pay;
h
statutory adoption pay;
i
student loans.
2
The Revenue inheritance tax functions are such functions vested in the Board or in an officer of the Board as relate to inheritance tax.
3
But the general Revenue functions and the Revenue inheritance tax functions do not include any of the following functions—
a
functions relating to the making of subordinate legislation (within the meaning given by section 21(1) of the Interpretation Act 1978 (c. 30));
b
the function of the prosecution of offences;
c
the function of authorising an officer for the purposes of section 20BA of the Taxes Management Act 1970 (c. 9) (orders for delivery of documents);
d
the function of giving information under that section;
F2e
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
F2f
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
4
For the purposes of this section in its application to Great Britain—
a
national insurance contributions are contributions payable under Part 1 of the Social Security Contributions and Benefits Act 1992 (c. 4);
b
“statutory sick pay” must be construed in accordance with section 151(1) of that Act;
c
“statutory maternity pay” must be construed in accordance with section 164(1) of that Act;
F11d
“ordinary statutory paternity pay” must be construed in accordance with sections 171ZA and 171ZB of that Act;
da
“additional statutory paternity pay” must be construed in accordance with sections 171ZEA and 171ZEB of that Act;
e
“statutory adoption pay” must be construed in accordance with section 171ZL of that Act;
f
“student loans” must be construed in accordance with the Education (Student Loans) (Repayment) Regulations 2000 (S.I. 2000/944).
5
For the purposes of this section in its application to Northern Ireland—
a
national insurance contributions are contributions payable under Part 1 of the Social Security Contributions and Benefits (Northern Ireland) Act 1992 (c. 7);
b
“statutory sick pay” must be construed in accordance with section 147(1) of that Act;
c
“statutory maternity pay” must be construed in accordance with section 160(1) of that Act;
d
F12“ ordinary statutory paternity pay” and “additional statutory paternity pay” must be construed in accordance with any Northern Ireland legislation which corresponds to Part 12ZA of the Social Security Contributions and Benefits Act 1992;
e
“statutory adoption pay” must be construed in accordance with any Northern Ireland legislation which corresponds to Part 12ZB of that Act;
f
“student loans” must be construed in accordance with the Education (Student Loans) (Repayment) Regulations (Northern Ireland) 2000 (S.R. 2000/121).
I8324 Exercise of Revenue functions
1
This section applies in relation to the exercise by F21the National Crime Agency of—
a
general Revenue functions;
b
Revenue inheritance tax functions.
2
F5Section 2B(2) does not apply.
3
F21the 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
F21the National Crime Agency must also take account of any material published by the Board which does not fall within subsection (3).
5
6
“Concession” includes any practice, interpretation or other statement in the nature of a concession.
I9325 Declarations
F81
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F72
Every F22National Crime Agency officer who is assigned to carry out F23any function of the National Crime Agency under this Part must, as soon as practicable after being so assigned, make a declaration in the form set out in Schedule 8 before a person nominated by the F24Director General of the National Crime Agency for the purpose.
I10326 Interpretation
1
Criminal conduct is conduct which—
a
constitutes an offence in any part of the United Kingdom, or
b
would constitute an offence in any part of the United Kingdom if it occurred there.
2
But criminal conduct does not include conduct constituting an offence relating to a matter under the care and management of the Board.
3
In applying subsection (1) it is immaterial whether conduct occurred before or after the passing of this Act.
4
Property is criminal property if it constitutes a person’s benefit from criminal conduct or it represents such a benefit (in whole or part and whether directly or indirectly); and it is immaterial—
a
who carried out the conduct;
b
who benefited from it.
5
A person benefits from conduct if he obtains property as a result of or in connection with the conduct.
6
If a person obtains a pecuniary advantage as a result of or in connection with conduct, he is to be taken to obtain as a result of or in connection with the conduct a sum of money equal to the value of the pecuniary advantage.
7
References to property or a pecuniary advantage obtained in connection with conduct include references to property or a pecuniary advantage obtained in both that connection and some other.
8
If a person benefits from conduct his benefit is the property obtained as a result of or in connection with the conduct.
9
Property is all property wherever situated and includes—
a
money;
b
all forms of property, real or personal, heritable or moveable;
c
things in action and other intangible or incorporeal property.
10
The following rules apply in relation to property—
a
property is obtained by a person if he obtains an interest in it;
b
references to an interest, in relation to land in England and Wales or Northern Ireland, are to any legal estate or equitable interest or power;
c
references to an interest, in relation to land in Scotland, are to any estate, interest, servitude or other heritable right in or over land, including a heritable security;
d
references to an interest, in relation to property other than land, include references to a right (including a right to possession).
11
Any reference to an officer of the Board includes a reference to—
a
a collector of taxes;
b
an inspector of taxes.
12
Expressions used in this Part and in the Taxes Acts have the same meaning as in the Taxes Acts (within the meaning given by section 118 of the Taxes Management Act 1970 (c. 9)).
13
This section applies for the purposes of this Part.
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)