PART 9Enforcement

Trade enforcement: application of CEMA85.

(1)

Where the Commissioners investigate or propose to investigate any matter with a view to determining—

(a)

whether there are grounds for believing that a relevant offence 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 paragraph (1) “assigned matter” has the meaning given by section 1(1) of CEMA M1.

(3)

In this regulation a “relevant offence” means an offence under—

(a)

Part 5 (Trade),

(b)

regulation 68 (trade: licensing offences),

(c)

regulation 76(6) (general trade licences: records), or

(d)

regulation 77(5) (general trade licences: inspection of records).

(4)

Section 138 of CEMA M2 (arrest of persons) applies to a person who has committed, or whom there are reasonable grounds to suspect of having committed, a relevant offence 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 as if—

(a)

any reference to an offence under, or for which a person is liable to be arrested under, the customs and excise Acts were to a relevant offence;

(b)

in subsection (2), the reference to any person so liable were to a person who has committed, or whom there are reasonable grounds to suspect of having committed, a relevant offence.

(5)

The provisions of CEMA mentioned in paragraph (6) apply in relation to proceedings for a relevant offence as they apply in relation to proceedings for an offence under the customs and excise Acts, but as if—

(a)

any reference to the customs and excise Acts were to any of the provisions mentioned in paragraph (3)(a) to (d);

(b)

in section 145(6), the reference to an offence for which a person is liable to be arrested under the customs and excise Acts were to a relevant offence;

(c)

in section 151, the reference to any penalty imposed under the customs and excise Acts were to any penalty imposed under these Regulations in relation to a relevant offence;

(d)

in section 154(2)—

(i)

the reference to proceedings relating to customs or excise were to proceedings under any of the provisions mentioned in paragraph (3)(a) to (d), and

(ii)

the reference to the place from which any goods have been brought included a reference to the place to which goods have been exported, supplied or delivered or the place to or from which technology has been transferred.

(6)

The provisions of CEMA are sections 145, 146, 147, 148(1), 150, 151, 152, 154 and 155 M3 (legal proceedings).