Investigations by the Agents of Impôts
16.—(1) Where, in the case of the Bailiwick of Jersey, the Agent of the Impôts or a police officer investigates or proposes 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 within the meaning of Article 1(1) of the Customs and Excise (Jersey) Law 1999.