(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 Act [The definition of "assigned matter" in section 1(1) of the Customs and Excise Management Act 1979 was amended by the Commissioners Revenue and Customs Act 2005 (c.11), Schedule 4, paragraph 22(a), the Scotland Act 2012 (c. 11), section 24(7), the Wales Act 2014 (c.29), section 7(1).].
(3) Section 77A [Section 77A of the Customs and Excise Management Act 1979 was inserted by the Finance Act 1987 (c.16), section 10 and amended by S.I. 1992/3095.] of the 1979 Act applies to a person concerned in a relevant activity as it applies to a perso