{
  "url": "https://openlegislation.uk/dealing-in-cultural-objects-offences-act-2003/section-4",
  "json_url": "https://openlegislation.uk/dealing-in-cultural-objects-offences-act-2003/section-4.json",
  "legislation": "ukpga/2003/27",
  "legislation_title": "Dealing in Cultural Objects (Offences) Act 2003",
  "legislation_url": "https://openlegislation.uk/dealing-in-cultural-objects-offences-act-2003",
  "path": "section/4",
  "kind": "section",
  "number": "4",
  "heading": "Revenue and Customs prosecutions",
  "text": "(1) Proceedings for an offence relating to the dealing in a tainted cultural object may be instituted by the Director of Public Prosecutions or by order of the Commissioners for Her Majesty’s Revenue and Customsif it appears to the Director or to the Commissioners that the offence has involved the importation or exportation of such an object.\n(2) An offence relates to the dealing in a tainted cultural object if it is—\n(a) an offence under section 1, or\n(b) an offence of inciting the commission of, or attempting or conspiring to commit, such an offence.\n(3) Proceedings for an offence which are institutedby order of the Commissioners under subsection (1) are to be commenced in the name of an officerof Revenue and Customs, but may be continued by another officer.\n(4) Where the Commissioners ... investigate, or propose to investigate, any matter with a view to determining—\n(a) whether there are grounds for believing that a person has committed an offence which relates to the dealing in a tainted cultural object and which involves the importation or exportation of such an object, or\n(b) whether a person should be prosecuted for such an offence,\nthe matter is to be treated as an assigned matter within the meaning of the Customs and Excise Management Act 1979 (c. 2).\n(5) Nothing in this section affects any powers of any person (including any officer) apart from this section.\n(6) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "F",
      "label": "F1",
      "text": "Words in s. 4(1) substituted (18.4.2005) by Commissioners for Revenue and Customs Act 2005 (c. 11), s. 53(1), Sch. 4 para. 128(a)(i); S.I. 2005/1126, art. 2(2)(h)"
    },
    {
      "type": "F",
      "label": "F2",
      "text": "Words in s. 4(1) substituted (27.3.2014) by The Public Bodies (Merger of the Director of Public Prosecutions and the Director of Revenue and Customs Prosecutions) Order 2014 (S.I. 2014/834), art. 1(1), Sch. 2 para. 36"
    },
    {
      "type": "F",
      "label": "F3",
      "text": "Words in s. 4(1) substituted (18.4.2005) by Commissioners for Revenue and Customs Act 2005 (c. 11), s. 53(1), Sch. 4 para. 128(a)(ii); S.I. 2005/1126, art. 2(2)(h)"
    },
    {
      "type": "F",
      "label": "F4",
      "text": "Words in s. 4(3) inserted (18.4.2005) by Commissioners for Revenue and Customs Act 2005 (c. 11), s. 53(1), Sch. 4 para. 128(b)(i); S.I. 2005/1126, art. 2(2)(h)"
    },
    {
      "type": "F",
      "label": "F5",
      "text": "Words in s. 4(3) inserted (18.4.2005) by Commissioners for Revenue and Customs Act 2005 (c. 11), s. 53(1), Sch. 4 para. 128(b)(ii); S.I. 2005/1126, art. 2(2)(h)"
    },
    {
      "type": "F",
      "label": "F6",
      "text": "Words in s. 4(4) repealed (18.4.2005) by Commissioners for Revenue and Customs Act 2005 (c. 11), s. 53(1), Sch. 4 para. 128(c), Sch. 5; S.I. 2005/1126, art. 2(2)(h)(i)"
    },
    {
      "type": "F",
      "label": "F7",
      "text": "S. 4(6) repealed (18.4.2005) by Commissioners for Revenue and Customs Act 2005 (c. 11), s. 53(1), Sch. 4 para. 128(d), Sch. 5; S.I. 2005/1126, art. 2(2)(h)(i)"
    },
    {
      "type": "F",
      "label": "F8",
      "text": "S. 4 heading substituted (18.4.2005) by Commissioners for Revenue and Customs Act 2005 (c. 11), s. 53(1), Sch. 4 para. 128(e); S.I. 2005/1126, art. 2(2)(h)"
    },
    {
      "type": "C",
      "label": "C1",
      "text": "S. 4 modified (1.10.2008) by Serious Crime Act 2007 (c. 27), s. 94(1), Sch. 6 para. 45 (with Sch. 13 para. 5); S.I. 2008/2504, art. 2(a)"
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/2003/27/section/4",
    "retrieved_at": "2026-10-29T09:18:05.213352+00:00"
  },
  "licence": "Open Government Licence v3.0",
  "licence_url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
  "attribution": "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
}