(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;
(ga) [deleted]
(h) statutory adoption pay;
(ha) statutory shared parental pay;
(hb) statutory parental bereavement 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 o
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