323 Functions
Proceeds of Crime Act 2002 (2002 c 29) | Legislation

General

323 Ìý¹ó³Ü²Ô³¦³Ù¾±´Ç²Ô²õ

(1)     The general Revenue functions are such of the functions vested in the Board or in an officer of the Board as relate to any of the following matters—

(a)     income tax;

(b)     capital gains tax;

(c)     corporation tax;

(d)     national insurance contributions;

(e)     statutory sick pay;

(f)     statutory maternity pay;

[(g)     . . . statutory paternity pay;

(ga)     . . .]

(h)     statutory adoption pay;

[(ha)     statutory shared parental pay;]

[(hb)     statutory parental bereavement pay;]

[(hc)     statutory neonatal care pay;]

(i)     student loans.

(2)     The Revenue inheritance tax functions are such functions vested in the Board or in an officer of the Board as relate to inheritance tax.

(3)     But the general Revenue functions and the Revenue inheritance tax functions do not

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