Section 318

Subsection (2) applies if— the 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. The general Revenue functions vested in the National Crime Agency do not include functions relating to any requirement which— 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. Subsection (4) applies if— the 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. The general Revenue functions vested in the National Crime Agency do not include functions relating to any liability to pay Class 2 contributions in respect of a period which does not fall wholly within the year or years of assessment. In this section in its application to Great Britain— “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. In this section in its application to Northern Ireland— “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.

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