Section 322(2)

If the qualifying condition is satisfied the National Crime Agency may serve on the Board a notice which— specifies the settlement concerned, states that the National Crime Agency intends to carry out the Revenue inheritance tax functions in relation to the settlement, and states the period for which the National Crime Agency intends to carry them out.

← 1 · All articles · 3 →

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