GENERAL
Investigations by a States Revenue Officer or Chief Revenue Officer15
1
Where in the case of Guernsey the Chief Revenue Officer, or in the case 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 meaning of section 1(1) of the Customs and Excise (General Provisions) (Bailiwick of Guernsey) Law 1972 as amended, in relation to Guernsey, and Article 1(1) of the Customs and Excise (Jersey) Law 1999 as amended, in relation to Jersey.