4F1Revenue and Customs prosecutions

(1)

Proceedings for an offence relating to the dealing in a tainted cultural object may be instituted F2by F3the Director of Public Prosecutions or by order of the Commissioners for Her Majesty’s Revenue and CustomsF4if it appears to the Director or to the Commissioners that the offence has involved the importation or exportation of such an object.

(2)

An offence relates to the dealing in a tainted cultural object if it is—

(a)

an offence under section 1, or

(b)

an offence of inciting the commission of, or attempting or conspiring to commit, such an offence.

(3)

Proceedings for an offence which are institutedF5by order of the Commissioners under subsection (1) are to be commenced in the name of an officerF6of Revenue and Customs, but may be continued by another officer.

(4)

Where the Commissioners F7... investigate, or propose to investigate, any matter with a view to determining—

(a)

whether there are grounds for believing that a person has committed an offence which relates to the dealing in a tainted cultural object and which involves the importation or exportation of such an object, or

(b)

whether a person should be prosecuted for such an offence,

the matter is to be treated as an assigned matter within the meaning of the Customs and Excise Management Act 1979 (c. 2).

(5)

Nothing in this section affects any powers of any person (including any officer) apart from this section.

F8(6)

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