Section 317(2)

If the qualifying condition is satisfied the National Crime Agency may serve on the Commissioners of Inland Revenue (the Board) a notice which— specifies the person or the company (as the case may be) and the period, and states that the 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.

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Source: legislation.gov.uk · retrieved 2026-09-04