Application of the 1979 Act11
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 shall be treated as an assigned matter.
2
Section 77A of the 1979 Act (provision as to information powers)10 shall apply to a person concerned in an activity which, if not authorised by a Community authorisation, would contravene Article 2, 4, 5, 7 or 8 of the Regulation and accordingly references in section 77A of the 1979 Act to exportation shall be read as including any such activity.
3
Section 138 of the 1979 Act (provision as to arrest of persons)11 shall apply to the arrest of a person for an offence under this Order as it applies to the arrest of a person for an offence under the customs and excise Acts.
4
Sections 14512, 14613, 146A14, 14715, 148, 15016, 15117, 15218, 15419, and 15520 of the 1979 Act (proceedings for offences, mitigation of penalties, proof and other matters) shall apply in relation to offences and penalties under this Order as they apply in relation to offences and penalties under the customs and excise Acts.