Proceeds of Crime Act 2002

318 Revenue functions regarding employmentU.K.

This section has no associated Explanatory Notes

(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.

Textual Amendments

Commencement Information

I1S. 318 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)