s 451 Revenue and Customs prosecutions
(1) Proceedings for a specified offence may be started by the Director of Public Prosecutions or by order of the Commissioners for Her Majesty’s Revenue and Customs (the Commissioners). (2) Where proceedings under subsection (1) are instituted by the Commissioners, the proceedings must be brought in the name of an officer of Revenue and Customs. (3) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . (4) If the Commissioners investigate, or propose to investigate, any matter to help them to decide— (a) whether there are grounds for believing that a specified offence has been committed, or (b) whether a person is to be prosecuted for such an offence, the matter must be treated as an assigned matter within the meaning of the Customs and Excise Management Act 1979 (c. 2). (5) This section— (a) does not prevent any person (including a officer of Revenue and Customs ) who has power to arrest, detain or prosecute a person for a specified offence from doing so; (b) does not prevent a court from dealing with a person brought before it following his arrest by a officer of Revenue and Customs for a specified offence, even if the proceedings were not started by an order under subsection (1). (6) The following are specified offences— (a) an offence under Part 7; (b) an offence under section 342; (c) an attempt, conspiracy or incitement to commit an offence specified in paragraph (a) or (b); (d) aiding, abetting, counselling or procuring the commission of an offence specified in paragraph (a) or (b). (7) This section does not apply to proceedings on indictment in Scotland.