art 19 Investigations by the Chief Revenue Officer or a States Revenue Officer
Where in the case of Guernsey the Chief Revenue Officer, or in the case of Jersey a States Revenue Officer investigates or proposes 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 within the meaning (in relation to Guernsey) of section 1(1) of the Customs and Excise (General Provisions) (Bailiwick of Guernsey) Law 1972 as amended, and (in relation to Jersey) of Article 1(1) of the Customs and Excise (Jersey) Law 1999 as amended.