Application of the 1979 Act for the purposes of this Order10
1
Where the Commissioners for Her Majesty’s 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 is to be treated as an assigned matter.
2
In this article “assigned matter” has the meaning given in section 1(1) of the 1979 Act13.
3
Section 77A14 of the 1979 Act applies to a person concerned in a relevant activity as it applies to a person concerned in the importation or exportation of goods but with the modifications specified in paragraph (4).
4
The modifications are that—
a
the reference in subsection (1) to a person concerned in the importation or exportation of goods for which for that purpose an entry is required by regulation 5 of the Customs Controls on Importation of Goods Regulations 1991 or an entry or specification is required by or under the 1979 Act is to be read as a reference to a person concerned in a relevant activity;
b
any other reference to importation or exportation is to be read as a reference to a relevant activity.
5
For the purposes of paragraphs (3) and (4), “relevant activity” means an activity (other than the importation or exportation of goods) which, if not authorised by a licence under this Order, would contravene Article 2(1), 3(1)(a) and (b) and (2)(a) and (b), 3a(1) and (4)(a) and (b), 3b(1) or 3c(1)(a), (b) or (c) of the Burma Regulation.
6
Section 13815 of the 1979 Act applies to a person who has committed, or whom there are reasonable grounds to suspect of having committed, an offence under this Order as it applies to a person who has committed, or whom there are reasonable grounds to suspect of having committed, an offence for which the person is liable to be arrested under the customs and excise Acts but with the modifications specified in paragraph (7).
7
The modifications are that—
a
any reference to an offence under, or for which a person is liable to be arrested under, the customs and excise Acts is to be read as a reference to an offence under this Order;
b
subsection (2) is to be read as if for the words “any person so liable” there were substituted “any such person”.
8
The provisions of the 1979 Act mentioned in paragraph (9) apply for the purposes of proceedings for an offence under this Order as they apply for the purposes of proceedings for an offence under the customs and excise Acts16 but with the modifications specified in paragraph (10).
9
10
The modifications are that—
a
any reference to proceedings for an offence under the customs and excise Acts is to be read as a reference to proceedings for an offence under this Order;
b
any reference to an offence for which a person is liable to be arrested under the customs and excise Acts is to be read as a reference to an offence under this Order;
c
section 146A has effect as if for subsection (1) of that section there were substituted—
1
The following provisions apply in relation to proceedings for an offence under the Export Control (Burma Sanctions) Order 2018.
d
the reference in section 151 to any penalty imposed under the customs and excise Acts is to be read as a reference to any penalty imposed under this Order.