4Customs and Excise prosecutions
(1)Proceedings for an offence relating to the dealing in a tainted cultural object may be instituted by order of the Commissioners of Customs and Excise if it appears to them that the offence has involved the importation or exportation of such an object.
(2)An offence relates to the dealing in a tainted cultural object if it is—
(a)an offence under section 1, or
(b)an offence of inciting the commission of, or attempting or conspiring to commit, such an offence.
(3)Proceedings for an offence which are instituted under subsection (1) are to be commenced in the name of an officer, but may be continued by another officer.
(4)Where the Commissioners of Customs and Excise investigate, or propose to investigate, any matter with a view to determining—
(a)whether there are grounds for believing that a person has committed an offence which relates to the dealing in a tainted cultural object and which involves the importation or exportation of such an object, or
(b)whether a person should be prosecuted for such an offence,
the matter is to be treated as an assigned matter within the meaning of the Customs and Excise Management Act 1979 (c. 2).
(5)Nothing in this section affects any powers of any person (including any officer) apart from this section.
(6)“Officer” means a person commissioned by the Commissioners of Customs and Excise under section 6(3) of the Customs and Excise Management Act 1979.