941. Proceedings in respect of criminal offences.

Certain provisions of the Customs and Excise Management Act 1979 relating to proceedings for offences, mitigation of penalties, and certain other matters1 apply in relation to offences2 relating to VAT3 and penalties imposed for such offences as they apply in relation to offences and penalties under the Customs and Excise Acts4. No proceedings for such an offence may be instituted except by or with the consent of the Director of Public Prosecutions or by order of, or with the consent of, the Commissioners for Her Majesty's Revenue and Customs or by a law officer of the Crown5. Proceedings for