324 Exercise of Revenue functionsU.K.
(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.
Textual Amendments
F1Words in s. 324 substituted (7.10.2013) by Crime and Courts Act 2013 (c. 22), s. 61(2), Sch. 8 para. 127; S.I. 2013/1682, art. 3(v)
F2Words in s. 324(2) substituted (1.4.2008) by Serious Crime Act 2007 (c. 27), s. 94(1), Sch. 8 para. 99(3); S.I. 2008/755, art. 2(1)(a) (with arts. 3-14)
F3Words in s. 324(5) substituted (1.4.2008) by Serious Crime Act 2007 (c. 27), s. 94(1), Sch. 8 para. 99(6)(b); S.I. 2008/755, art. 2(1)(a) (with arts. 3-14)
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)