40A Prosecution by order of the Commissioners of Customs and Excise.

1

Summary proceedings for a specified offence may be instituted by order of the Commissioners and shall, if so instituted, be commenced in the name of an officer.

2

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.

3

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 M2Customs and Excise Management Act 1979.

4

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.

5

In this section—

• “the Commissioners” means the Commissioners of Customs and Excise;

• “officer” means a person commissioned by the Commissioners; and

• “specified offence” means—

  1. a

     an offence under section 42, 42A, 43, 43A or 43B of this Act or section 14 of the M3Criminal Justice (International Co-operation) Act 1990 (concealing or transferring proceeds of drug trafficking);

  2. b

     attempting to commit, conspiracy to commit or incitement to commit, any such offence; or

  3. c

     any other offence of a kind prescribed in regulations made by the Secretary of State for the purposes of this section.

6

Regulations under subsection (5) above shall be made by statutory instrument subject to annulment in pursuance of a resolution of either House of Parliament.