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;
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;
e
the function of approving an officer’s application for the purposes of section 20C of the Taxes Management Act 1970 (warrant to enter and search premises);
f
the function of applying under that section.
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 section 171ZA 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
“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).