[93FF1Prosecution by order of the Commissioners of Customs and Excise.E+W+S
(1)Proceedings for an offence to which this section applies (“a specified offence”) may be instituted by order of the Commissioners.
(2)Any proceedings for a specified offence which are so instituted shall be commenced in the name of an officer.
(3)In the case of the death, removal, discharge or absence of the officer in whose name any proceedings for a specified offence were commenced, those proceedings may be continued by another officer.
(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 specified offence has been committed; or
(b)whether a person should be prosecuted for a specified offence;
that matter shall be treated as an assigned matter within the meaning of the M1Customs 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 specified 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 specified offence, even though the proceedings have not been instituted by an order made under subsection (1) above.
(6)In this section—
“the Commissioners” means the Commissioners of Customs and Excise;
“officer” means a person commissioned by the Commissioners;
“proceedings”, as respects Scotland, means summary proceedings; and
“specified offence” means—
(a)any offence under sections 93A to 93D above;
(b)attempting to commit, conspiracy to commit or incitement to commit any such offence; or
(c)any other offence of a kind prescribed in regulations made by the Secretary of State for the purposes of this section.
(7)The power to make regulations under subsection (6) above shall be exercisable by statutory instrument.
(8)Any such instrument shall be subject to annulment in pursuance of a resolution of either House of Parliament.]
Textual Amendments
F1S. 93F inserted (E.W.S.) (1.12.1993) by 1993 c. 36, s.35; S.I. 1993/2734, art. 2,Sch.
Marginal Citations