(1)This section applies in relation to the exercise by the Director of—
(a)general Revenue functions;
(b)Revenue inheritance tax functions.
(2)Paragraph (b) of section 1(6) does not apply.
(3)The Director must apply—
(a)any interpretation of the law which has been published by the Board;
(b)any concession which has been published by the Board and which is available generally to any person falling within its terms.
(4)The Director must also take account of any material published by the Board which does not fall within subsection (3).
(5)The Director must provide the Board with such documents and information as they consider appropriate.
(6)“Concession” includes any practice, interpretation or other statement in the nature of a concession.
Commencement Information
I1S. 324 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)