C2 Part IV Miscellaneous and supplemental

Annotations:
Modifications etc. (not altering text)
C2

Part IV (ss. 55-69) applied with modifications (1.1.1997) by S.I. 1996/2880, arts. 3-6, Schs. 1-3 (as amended by S.I. 1997/2980, arts. 2-5, Sch.)

Prosecution of offences etc

C160F5Revenue and Customs prosecutions

1

Proceedings for a specified offence may be instituted F6by F12the Director of Public Prosecutions or by order of the Commissioners for Her Majesty’s Revenue and Customs (“the Commissioners”).

2

Any proceedings for a specified offence which are F7instituted by order of the Commissioners shall be commenced in the name of an officer F8of Revenue and Customs.

F93

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4

Where the Commissioners investigate, or propose to investigate, any matter with a view to determining—

a

whether there are grounds for believing that a specified offence has been committed, or

b

whether a person should be prosecuted for a specified offence,

that matter shall be treated as an assigned matter within the meaning of the Customs M1 and Excise Management Act 1979.

5

Nothing in this section shall be taken—

a

to prevent any person (including any officer) who has power to arrest, detain or prosecute any person for a specified offence from doing so; or

b

to prevent a court from proceeding to deal with a person brought before it following his arrest by an officer for a specified offence, even though the proceedings have not been instituted F10in accordance with this section.

C36

In this section—

  • F11...

  • “specified offence” means—

    1. a

      an offence under F2... section 58 of this Act;

    2. b

      attempting to commit, conspiracy to commit or incitement to commit any such offence; F2...

    3. c

      F2...

F3...

F16A

Proceedings for an offence are instituted—

a

when a justice of the peace issues a summons or warrant under section 1 of the Magistrates’ Courts Act 1980 (issue of summons to, or warrant for arrest of, accused) in respect of the offence;

b

when a person is charged with the offence after being taken into custody without a warrant;

c

when a bill of indictment is preferred under section 2 of the Administration of Justice (Miscellaneous Provisions) Act 1933 in a case falling within paragraph (b) of subsection (2) of that section (preferment by direction of the criminal division of the Court of Appeal or by direction, or with the consent, of a High Court judge).

6B

Where the application of subsection (6A) would result in there being more than one time for the institution of proceedings they must be taken to have been instituted at the earliest of those times.

F47

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F48

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