Article 9 Investigations by the Treasury
Where the Treasury 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 of section 184 (1) of the Customs and Excise Management Act 1986 (an Act of Tynwald).