Article 18 Investigations by the Agent of the Impôts

Where, in the case of the Bailiwick of Jersey, the Agent of the Impôts or any officer of the Impôts investigates or proposes to investigate any matter with a view to determining whether there are grounds for believing that an offence under this Order has been committed, that matter shall be treated as an assigned matter within the meaning of Article 1(1) of the Customs and Excise (General Provisions) (Jersey) Law, 1972.