# Nuclear Material (Offences) Act 1983, Section 1D: Offences under section 1C: investigations and proceedings etc.


(1) Where the Commissioners for Her Majesty's Revenue and Customs investigate, or propose to investigate, any matter with a view to determining—
(a) whether there are grounds for believing that an offence under section 1C above has been committed, or
(b) whether a person should be prosecuted for such an offence,
the matter is to be treated as an assigned matter within the meaning of CEMA 1979 (see section 1(1) of that Act).
(2) Section 138 of CEMA 1979 (provisions as to arrest of persons) applies to a person who has committed, or whom there are reasonable grounds to suspect of having committed, an offence under section 1C above as it applies to a person who has committed, or whom there are reasonable grounds to suspect of having committed, an offence for which he is liable to be arrested under the customs and excise Acts.
(3) Sections 145 to 148 and 150 to 155 of CEMA 1979 (provisions as to legal proceedings) apply in relation to an offence under section 1C above, and to the penalty and proceedings for the offence, as they apply in relation to offences, penalties and proceedings under the customs and excise Acts.
(4) In this section—
“CEMA 1979” means the Customs and Excise Management Act 1979;
“the customs and excise Acts”, “shipment” and “stores” have the same meanings as in CEMA 1979 (see section 1(1) of that Act).

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Source: https://www.legislation.gov.uk/ukpga/1983/18/section/1D (the official version)
Page: https://openlegislation.uk/nuclear-material-offences-act-1983/section-1D
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.