[60 Revenue and Customs prosecutions]
Drug Trafficking Act 1994 (1994 c 37) | Legislation

Prosecution of offences etc

[60  Revenue and Customs prosecutions]

(1)     Proceedings for a specified offence may be instituted [by [the Director of Public Prosecutions] or by order of the Commissioners for Her Majesty's Revenue and Customs] (“the Commissioners”).

(2)     Any proceedings for a specified offence which are [instituted by order of the Commissioners] shall be commenced in the name of an officer [of Revenue and Customs].

(3)     . . .

(4)     Where the Commissioners investigate, or propose to investigate, any matter with a view to determining—

(a)     whether there are grounds for believing that a specified offence has been committed,

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