PART 5Enforcement and Penalties
Application of the 1979 Act18.
(1)
Where the Commissioners for Her Majesty's Revenue and Customs investigate or propose to investigate any matter with a view to determining—
(a)
whether there are grounds for believing that an offence under this Order has been committed; or
(b)
whether a person should be prosecuted for such an offence,
the matter shall be treated as an assigned matter.
(2)
Section 77A of the 1979 Act (provision as to information powers) M1 applies to a person concerned in an activity which, if not authorised by an EU authorisation, would contravene Articles 2 to 5 of the Syria Regulation and accordingly references in section 77A of the 1979 Act to exportation shall be read as including any such activity.
(3)
Section 138 of the 1979 Act (provision as to arrest of persons) M2 applies to the arrest of a person for an offence under this Order as it applies to the arrest of a person for an offence under the customs and excise Acts.
(4)
Sections 145 M3, 146 M4, 146A M5, 147 M6, 148, 150 M7, 151 M8, 152 M9, 154 M10, and 155 M11 of the 1979 Act (proceedings for offences, mitigation of penalties, proof and other matters) apply in relation to offences and penalties under this Order as they apply in relation to offences and penalties under the customs and excise Acts.
(5)
“The customs and excise Acts” and “assigned matter” have the same meanings as in section 1 of the 1979 Act.