Section 89(4)

Where the Commissioners investigate, or propose to investigate, any matter with a view to determining— that matter is to be treated as an assigned matter within the meaning of section 1(1) of the Customs and Excise Management Act 1979 (interpretation) . whether there are grounds for believing that an offence under these Regulations has been committed by any person; or whether a person should be prosecuted for such an offence,

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