http://www.legislation.gov.uk/ukpga/1983/18/section/1DNuclear Material (Offences) Act 1983An Act to implement the Convention on the Physical Protection of Nuclear Material; and for purposes connected therewith.1983-05-09texttext/xmlenStatute Law Database2019-02-11Expert Participation2010-04-12 Nuclear Material (Offences) Act 1983s. 5AStatute Law (Repeals) Act 2008Sch. 1 Pt. 3 1D1Where the Commissioners for Her Majesty's Revenue and Customs investigate, or propose to investigate, any matter with a view to determining—awhether there are grounds for believing that an offence under section 1C above has been committed, orbwhether a person should be prosecuted for such an offence,the matter is to be treated as an assigned matter within the meaning of CEMA 1979 (see section 1(1) of that Act).2Section 138 of CEMA 1979 (provisions as to arrest of persons) applies to a person who has committed, or whom there are reasonable grounds to suspect of having committed, an offence under section 1C above as it applies to a person who has committed, or whom there are reasonable grounds to suspect of having committed, an offence for which he is liable to be arrested under the customs and excise Acts.3Sections 145 to 148 and 150 to 155 of CEMA 1979 (provisions as to legal proceedings) apply in relation to an offence under section 1C above, and to the penalty and proceedings for the offence, as they apply in relation to offences, penalties and proceedings under the customs and excise Acts.4In this section—“CEMA 1979” means the Customs and Excise Management Act 1979;“the customs and excise Acts”, “shipment” and “stores” have the same meanings as in CEMA 1979 (see section 1(1) of that Act).Ss. 1A-1D inserted (30.11.2009) by Criminal Justice and Immigration Act 2008 (c. 4), s. 153(7), Sch. 17 para. 3; S.I. 2009/3074, art. 2(q)Ss. 1-4 extended (Isle of Man) (with modifications) (10.12.2009) by The Nuclear Material (Offences) Act 1983 (Isle of Man) Order 2009 (S.I. 2009/3203), arts. 1, 3, Sch.