C1Part 6Revenue Functions
General functions
I1318 Revenue functions regarding employment
1
Subsection (2) applies if—
a
F1the 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 F1the 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
F1the 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 F1the 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.
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)