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The Liberia (United Nations Sanctions) (Channel Islands) Order 2001
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Investigations by a States Revenue Officer or Chief Revenue Officer
15. Where, in the case of the Bailiwick of Guernsey the Chief Revenue Officer, or in the case of the Bailiwick of Jersey, a States Revenue 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 meanings of section 1(1) of the Customs and Excise (General Provisions (Bailiwick of Guernsey) Law 1972 (in relation to investigations in the Bailiwick of Guernsey) and Article 1(1) of the Customs and Excise (Jersey) Law 1999 (in relation to investigations in the Bailiwick of Jersey).
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