Section 451(4)

If the Commissioners investigate, or propose to investigate, any matter to help them to decide— the matter must be treated as an assigned matter within the meaning of the Customs and Excise Management Act 1979 (c. 2). whether there are grounds for believing that a specified offence has been committed, or whether a person is to be prosecuted for such an offence,

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Source: legislation.gov.uk · retrieved 2026-09-04