Criminal proceedings

Revenue and Customs prosecutions.
21
1
Subject to section 20, proceedings for a section 2 offence may be instituted by the Director of Revenue and Customs Prosecutions or by order of the Commissioners for Her Majesty’s Revenue and Customs if it appears to the Director or to the Commissioners that the offence has involved either—
a
the movement of a prohibited object into or out of any country or territory; or
b
any proposal or attempt to move a prohibited object into or out of any country or territory.
2
Any proceedings for an offence which are instituted by order of the Commissioners under subsection (1) shall be commenced in the name of an officer of Revenue and Customs.
3. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
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 section 2 offence has been committed, or
b
whether a person should be prosecuted for such an offence,
that matter shall be treated as an assigned matter within the meaning of the Customs 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 section 2 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 section 2 offence, even though the proceedings have not been instituted in accordance with this section.
6. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
7
This section does not apply to proceedings in Scotland.
1979 c. 2.
S. 21 heading substituted (18.4.2005) by Commissioners for Revenue and Customs Act 2005 (c. 11), s. 53(1), Sch. 4 para. 66(g); S.I. 2005/1126, art. 2(2)(h)
Words in s. 21(1) substituted (18.4.2005) by Commissioners for Revenue and Customs Act 2005 (c. 11), s. 53(1), Sch. 4 para. 66(a)(i); S.I. 2005/1126, art. 2(2)(h)
Words in s. 21(1) substituted (18.4.2005) by Commissioners for Revenue and Customs Act 2005 (c. 11), s. 53(1), Sch. 4 para. 66(a)(ii); S.I. 2005/1126, art. 2(2)(h)
Words in s. 21(4) omitted (18.4.2005) by virtue of Commissioners for Revenue and Customs Act 2005 (c. 11), s. 53(1), Sch. 4 para. 66(d); S.I. 2005/1126, art. 2(2)(h)
Words in s. 21(2) inserted (18.4.2005) by Commissioners for Revenue and Customs Act 2005 (c. 11), s. 53(1), Sch. 4 para. 66(b)(i); S.I. 2005/1126, art. 2(2)(h)
Words in s. 21(2) inserted (18.4.2005) by Commissioners for Revenue and Customs Act 2005 (c. 11), s. 53(1), Sch. 4 para. 66(b)(ii); S.I. 2005/1126, art. 2(2)(h)
S. 21(3) repealed (18.4.2005) by Commissioners for Revenue and Customs Act 2005 (c. 11), s. 53(1), Sch. 4 para. 66(c), Sch. 5; S.I. 2005/1126, art. 2(2)(h)(i)
Words in s. 21(5)(b) substituted (18.4.2005) by virtue of Commissioners for Revenue and Customs Act 2005 (c. 11), s. 53(1), Sch. 4 para. 66(e); S.I. 2005/1126, art. 2(2)(h)
S. 21(6) repealed (18.4.2005) by Commissioners for Revenue and Customs Act 2005 (c. 11), s. 53(1), Sch. 4 para. 66(f), Sch. 5; S.I. 2005/1126, art. 2(2)(h)(i)