(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 [The definition of "assigned matter" in section 1(1) of CEMA was amended by the Commissioners for 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) In this regulation a "relevant offence" means an offence under -
(b) regulation 96 (trade: licensing offences),
(c) regulation 106(6) (general trade licences: records), or
(d) regulation 107(5) (general trade licences: inspection of records).
(3A) The Commissioners [For the meaning of "the Commissioners", see regulation 2 of
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