323 FunctionsU.K.
(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;
[F1(g)ordinary statutory paternity pay;
(ga)additional statutory paternity pay;]
(h)statutory adoption pay;
[F2(ha)statutory shared parental 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;
F3(e). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
F3(f). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
(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;
[F4(d)“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;
[F5(ea)statutory shared parental pay” must be construed in accordance with sections 171ZU and 171ZV 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)[F6“ 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).
Textual Amendments
F1S. 323(1)(g)(ga) substituted for s. 323(1)(g) (6.4.2010) by Work and Families Act 2006 (c. 18), s. 19(2), Sch. 1 para. 59(2); S.I. 2010/495, art. 4(d)
F2S. 323(1)(ha) inserted (1.12.2014) by Children and Families Act 2014 (c. 6), s. 139(6), Sch. 7 para. 60(2)(c); S.I. 2014/1640, art. 5(2)(x)
F3S. 323(3)(e)(f) repealed (8.11.2007) by Finance Act 2007 (c. 11), s. 84(4)(5)(5), Sch. 22 para. 15, Sch. 27 Pt. 5(1); S.I. 2007/3166, art. 2(c)
F4S. 323(4)(d)(da) substituted for s. 323(4)(d) (6.4.2010) by Work and Families Act 2006 (c. 18), s. 19(2), Sch. 1 para. 59(3); S.I. 2010/495, art. 4(d)
F5S. 323(4)(ea) inserted (1.12.2014) by Children and Families Act 2014 (c. 6), s. 139(6), Sch. 7 para. 60(3)(c); S.I. 2014/1640, art. 5(2)(x)
F6Words in s. 323(5)(d) substituted (6.4.2010) by Work and Families Act 2006 (c. 18), s. 19(2), Sch. 1 para. 59(4); S.I. 2010/495, art. 4(d)
Commencement Information
I1S. 323 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)