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8.—(1) A matter is to be treated as an assigned matter which the Commissioners for Her Majesty’s Revenue and Customs investigate or propose to investigate with a view to determining—
(a)whether there are grounds for believing that an offence under these Regulations has been committed; or
(b)whether a person should be prosecuted for such an offence.
(2) Section 138 of the 1979 Act (provision as to arrest of persons)(1) applies to the arrest of a person for an offence under these Regulations as it applies to the arrest of a person for an offence under the customs and excise Acts.
(3) Sections 145(2), 146(3), 146A(4), 147(5), 148, 150(6), 151(7), 152(8), 154(9), and 155(10) of the 1979 Act (proceedings for offences, mitigation of penalties, proof and other matters) apply in relation to offences and penalties under these Regulations as they apply in relation to offences and penalties under the customs and excise Acts.
(4) “The customs and excise Acts” and “assigned matter” have the same meanings as in section 1 of the 1979 Act.
Section 138 was amended by the Police and Criminal Evidence Act 1984 (c.60), sections 114(1) and Schedule 6, paragraph 37 and Schedule 7, Part 1; by the Finance Act 1988 (c.39), section 11; by the Police and Criminal Evidence (Northern Ireland) Order 1989 (S.I. 1989/1341), Schedule 6, paragraph 9; and by the Serious Organised Crime and Police Act 2005 (c. 15), Schedule 7, paragraph 54.
Section 145 was amended by the Police and Criminal Evidence Act 1984, section 114(1); and by the Commissioners for Revenue and Customs Act 2005 (c.11), Schedule 4, paragraphs 20 and 23.
Section 146 was modified by the Channel Tunnel (Customs and Excise) Order 1990 (S.I. 1990/2167), article 4 and the Schedule, paragraph 22.
Section 146A was inserted by the Finance Act 1989 (c. 26), section 16(1) and amended by the Commissioners for Revenue and Customs Act 2005, Schedule 4, paragraphs 20 and 24.
Section 147 was amended by the Magistrates’ Courts Act 1980 (c.43), Schedule 7, paragraph 176; by the Criminal Justice Act 1982 (c.48), Schedule 14, paragraph 42 and Schedule 16; and by the Finance Act 1989, section 16(2).
Section 150 was amended by the Commissioners for Revenue and Customs Act 2005, Schedule 4, paragraphs 20 and 25.
Section 151 was amended by the Magistrates’ Courts Act 1980, Schedule 7, paragraph 177.
Section 152 was amended by the Commissioners for Revenue and Customs Act 2005, section 52(1), Schedule 4, paragraphs 20 and 26 and Schedule 5.
Section 154 was modified by the Channel Tunnel (Customs and Excise) Order 1990 (S.I. 1990/2167), the Schedule, paragraph 23.
Section 155 was amended by the Commissioners for Revenue and Customs Act 2005, Schedule 4, paragraphs 20, 21 and 27.
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