318 Revenue functions regarding employment

318  Revenue functions regarding employment

(1)     Subsection (2) applies if—

(a)     [the National Crime Agency] serves a notice or notices under section 317(2) in relation to a company and in respect of a period or periods, and

(b)     the company is an employer.

(2)     The general Revenue functions vested in [the National Crime Agency] do not include functions relating to any requirement

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