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Proceeds of Crime Act 2002
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Proceeds of Crime Act 2002, Section 324 is up to date with all changes known to be in force on or before 24 November 2024. There are changes that may be brought into force at a future date. Changes that have been made appear in the content and are referenced with annotations.
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Changes and effects yet to be applied to the whole Act associated Parts and Chapters:
Whole provisions yet to be inserted into this Act (including any effects on those provisions):
- s. 13(5)(a)(iia) inserted by 2015 c. 30 Sch. 5 para. 15(3)(d)
- s. 323(1)(hc) inserted by 2023 c. 20 Sch. para. 45(2)
- s. 323(4)(ec) inserted by 2023 c. 20 Sch. para. 45(3)
- s. 323(5)(ec) inserted by 2023 c. 20 Sch. para. 45(4)
324 Exercise of Revenue functionsU.K.
This section has no associated Explanatory Notes
(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)
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