income arising or a gain accruing to a person in respect of a chargeable period is chargeable to income tax or is a chargeable gain (as the case may be) and arises or accrues as a result of the person’s or another’s criminal conduct (whether wholly or partly and whether directly or indirectly), or

a company is chargeable to corporation tax on its profits arising in respect of a chargeable period and the profits arise as a result of the company’s or another person’s criminal conduct (whether wholly or partly and whether directly or indirectly).

specifies the person or the company (as the case may be) and the period, and

states that F2the National Crime Agency intends to carry out, in relation to the person or the company (as the case may be) and in respect of the period, such of the general Revenue functions as are specified in the notice.

may at any time serve on the Board a notice of withdrawal of the notice under subsection (2);

must serve such a notice of withdrawal on the Board if the qualifying condition ceases to be satisfied.

apart from this section the Board’s authorisation would be required for the exercise of a function, and

the function is vested in F2the National Crime Agency under this section,

F3the 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

the company is an employer.

is imposed on the company in its capacity as employer, and

relates to a year of assessment which does not fall wholly within the period or periods.

F3the National Crime Agency serves a notice or notices under section 317(2) in relation to an individual and in respect of a year or years of assessment, and

the individual is a self-employed earner.

“self-employed earner” has the meaning given by section 2(1)(b) of the Social Security Contributions and Benefits Act 1992 (c. 4);

“Class 2 contributions” must be construed in accordance with section 1(2)(c) of that Act.

“self-employed earner” has the meaning given by section 2(1)(b) of the Social Security Contributions and Benefits (Northern Ireland) Act 1992 (c. 7);

“Class 2 contributions” must be construed in accordance with section 1(2)(c) of that Act.