Part 6Revenue Functions

General

324 Exercise of Revenue functions

(1)

This section applies in relation to the exercise by F1the National Crime Agency of—

(a)

general Revenue functions;

(b)

Revenue inheritance tax functions.

(2)

F2Section 2B(2) does not apply.

(3)

F1the National Crime Agency 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)

F1the National Crime Agency must also take account of any material published by the Board which does not fall within subsection (3).

(5)

F1the National Crime Agency must provide the Board with such documents and information as F3the Board consider appropriate.

(6)

“Concession” includes any practice, interpretation or other statement in the nature of a concession.