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Dyma’r fersiwn wreiddiol (fel y’i gwnaed yn wreiddiol).
Application of the 1979 Act
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adran has no associated
Memorandwm Esboniadol
8.—(1) A matter is to be treated as an assigned matter which the Commissioners for Her Majesty’s Revenue and Customs investigate or propose to investigate with a view to determining—
(a)whether there are grounds for believing that an offence under these Regulations has been committed; or
(b)whether a person should be prosecuted for such an offence.
(2) Section 138 of the 1979 Act (provision as to arrest of persons)() applies to the arrest of a person for an offence under these Regulations as it applies to the arrest of a person for an offence under the customs and excise Acts.
(3) Sections 145(), 146(), 146A(), 147(), 148, 150(), 151(), 152(), 154(), and 155() of the 1979 Act (proceedings for offences, mitigation of penalties, proof and other matters) apply in relation to offences and penalties under these Regulations as they apply in relation to offences and penalties under the customs and excise Acts.
(4) “The customs and excise Acts” and “assigned matter” have the same meanings as in section 1 of the 1979 Act.
Yn ôl i’r brig