Part 6Revenue Functions

General

323 Functions

(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;

(h)

statutory adoption 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 include any of the following functions—

(a)

functions relating to the making of subordinate legislation (within the meaning given by section 21(1) of the Interpretation Act 1978 (c. 30));

(b)

the function of the prosecution of offences;

(c)

the function of authorising an officer for the purposes of section 20BA of the Taxes Management Act 1970 (c. 9) (orders for delivery of documents);

(d)

the function of giving information under that section;

(e)

the function of approving an officer’s application for the purposes of section 20C of the Taxes Management Act 1970 (warrant to enter and search premises);

(f)

the function of applying under that section.

(4)

For the purposes of this section in its application to Great Britain—

(a)

national insurance contributions are contributions payable under Part 1 of the Social Security Contributions and Benefits Act 1992 (c. 4);

(b)

“statutory sick pay” must be construed in accordance with section 151(1) of that Act;

(c)

“statutory maternity pay” must be construed in accordance with section 164(1) of that Act;

(d)

“statutory paternity pay” must be construed in accordance with section 171ZA of that Act;

(e)

“statutory adoption pay” must be construed in accordance with section 171ZL of that Act;

(f)

“student loans” must be construed in accordance with the Education (Student Loans) (Repayment) Regulations 2000 (S.I. 2000/944).

(5)

For the purposes of this section in its application to Northern Ireland—

(a)

national insurance contributions are contributions payable under Part 1 of the Social Security Contributions and Benefits (Northern Ireland) Act 1992 (c. 7);

(b)

“statutory sick pay” must be construed in accordance with section 147(1) of that Act;

(c)

“statutory maternity pay” must be construed in accordance with section 160(1) of that Act;

(d)

“statutory paternity pay” must be construed in accordance with any Northern Ireland legislation which corresponds to Part 12ZA of the Social Security Contributions and Benefits Act 1992;

(e)

“statutory adoption pay” must be construed in accordance with any Northern Ireland legislation which corresponds to Part 12ZB of that Act;

(f)

“student loans” must be construed in accordance with the Education (Student Loans) (Repayment) Regulations (Northern Ireland) 2000 (S.R. 2000/121).