7.—(1) Where the Commissioners of Revenue and Customs investigate or propose 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.
(2) Section 138 of the Customs and Excise Management Act 1979 (provision as to arrest of persons) shall apply to the arrest of any person for any offences under article 3 or 4 as it applies to the arrest of any person for offences under the customs and excise Acts.
(3) Sections 145 to 148 and 150 to 155 of the Customs and Excise Management Act 1979 (proceedings for offences, mitigation of penalties, proof and other matters) shall apply in relation to offences and penalties under this Order and to proceedings for such offences as they apply in relation to offences and penalties and to proceedings for offences under the customs and excise Acts.