C2Part IV Miscellaneous and supplemental

Annotations:
Modifications etc. (not altering text)
C2

Part IV (ss. 55-69) applied with modifications (1.1.1997) by S.I. 1996/2880, arts. 3-6, Schs. 1-3 (as amended by S.I. 1997/2980, arts. 2-5, Sch.)

Prosecution of offences etc

C160 Prosecution by order of the Commissioners of Customs and Excise.

1

Proceedings for a specified offence may be instituted by order of the Commissioners of Customs and Excise (“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 Customs M1 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—

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

  • “specified offence” means—

    1. a

      an offence under Part III or section 58 of this Act;

    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;

and references to the institution of proceedings for an offence shall be construed in accordance with section 41(2) of this Act.

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.