Part 6

Revenue Functions

General

Exercise of Revenue functions
324
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.