Part 6

Revenue Functions

General

Functions
323
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;
g
... statutory paternity pay;
ga. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
h
statutory adoption pay;
ha
statutory shared parental pay;
hb
statutory parental bereavement pay;
hc
statutory neonatal care 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;
e. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
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;
d
“statutory paternity pay”
must be construed in accordance with sections 171ZA and 171ZB of that Act;
da. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
e
“statutory adoption pay” must be construed in accordance with section 171ZL of that Act;
ea
statutory shared parental pay” must be construed in accordance with sections 171ZU and 171ZV of that Act;
eb
“statutory parental bereavement pay” must be construed in accordance with section 171ZZ6 of that Act;
ec
“statutory neonatal care pay” must be construed in accordance with section 171ZZ16 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
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;
ea
statutory shared parental pay” must be construed in accordance with any Northern Ireland legislation which corresponds to Part 12ZC of that Act;
eb
“statutory parental bereavement pay” must be construed in accordance with any Northern Ireland legislation which corresponds to Part 12ZD of that Act;
ec
“statutory neonatal care pay” must be construed in accordance with any Northern Ireland legislation which corresponds to Part 12ZE 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).
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)
S. 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)
S. 323(5)(ea) inserted (15.3.2015 being the date on which 1992 c. 7, Pt. 12ZC comes into force by virtue of S.R. 2015/86, art. 3(1)(d)) by Children and Families Act 2014 (c. 6), s. 139(6), Sch. 7 para. 60(4)(b); S.I. 2014/1640, art. 8(d) (with art. 18)
S. 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)
S. 323(1)(hb) inserted (18.1.2020) by Parental Bereavement (Leave and Pay) Act 2018 (c. 24), s. 2(2), Sch. para. 45(2); S.I. 2020/45, reg. 2
Words in s. 323(5)(d) substituted (15.3.2015 being the date on which 1992 c. 7, Pt. 12ZC comes into force by virtue of S.R. 2015/86, art. 3(1)(d)) by Children and Families Act 2014 (c. 6), s. 139(6), Sch. 7 para. 60(4)(a); S.I. 2014/1640, art. 8(d) (with art. 18)
S. 323(1)(ga) repealed (5.4.2015) by Children and Families Act 2014 (c. 6), s. 139(6), Sch. 7 para. 60(2)(b); S.I. 2014/1640, art. 7(ii) (with arts. 16, 19)
S. 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)
Words in s. 323(4)(d) substituted (5.4.2015) by Children and Families Act 2014 (c. 6), s. 139(6), Sch. 7 para. 60(3)(a); S.I. 2014/1640, art. 7(ii) (with arts. 16, 19)
S. 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)
S. 323(4)(eb) inserted (18.1.2020) by Parental Bereavement (Leave and Pay) Act 2018 (c. 24), s. 2(2), Sch. para. 45(3); S.I. 2020/45, reg. 2
S. 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)
S. 323(4)(da) repealed (5.4.2015) by Children and Families Act 2014 (c. 6), s. 139(6), Sch. 7 para. 60(3)(b); S.I. 2014/1640, art. 7(ii) (with arts. 16, 19)
S. 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)
S. 323(5)(eb) inserted (18.1.2020) by Parental Bereavement (Leave and Pay) Act 2018 (c. 24), s. 2(2), Sch. para. 45(4); S.I. 2020/45, reg. 2
Word in s. 323(1)(g) repealed (5.4.2015) by Children and Families Act 2014 (c. 6), s. 139(6), Sch. 7 para. 60(2)(a); S.I. 2014/1640, art. 7(ii) (with arts. 16, 19)
S. 323(1)(hc) inserted (17.1.2025) by Neonatal Care (Leave and Pay) Act 2023 (c. 20), s. 3(3), Sch. para. 45(2); S.I. 2025/41, reg. 2
S. 323(4)(ec) inserted (17.1.2025) by Neonatal Care (Leave and Pay) Act 2023 (c. 20), s. 3(3), Sch. para. 45(3); S.I. 2025/41, reg. 2
S. 323(5)(ec) inserted (17.1.2025) by Neonatal Care (Leave and Pay) Act 2023 (c. 20), s. 3(3), Sch. para. 45(4); S.I. 2025/41, reg. 2