(3) It is immaterial whether—
- (a) the removal or excavation was done in the United Kingdom or elsewhere,
- (b) the offence is committed under the law of a part of the United Kingdom or under the law of any other country or territory.
(4) An object is removed in a case falling within this subsection if—
- (a) it is removed from a building or structure of historical, architectural or archaeological interest where the object has at any time formed part of the building or structure, or
- (b) it is removed from a monument of such interest.
(5) “Monument” means—
- (a) any work, cave or excavation,
- (b) any site comprising the remains of any building or structure or of any work, cave or excavation,
- (c) any site comprising, or comprising the remains of, any vehicle, vessel, aircraft or other movable structure, or part of any such thing.
(6) “Remains” includes any trace or sign of the previous existence of the thing in question.
(7) It is immaterial whether—
- (a) a building, structure or work is above or below the surface of the land,
- (b) a site is above or below water.
(8) This section has effect for the purposes of section 1.
3Meaning of “deals in”
(1) A person deals in an object if (and only if) he—
- (a) acquires, disposes of, imports or exports it,
- (b) agrees with another to do an act mentioned in paragraph (a), or
- (c) makes arrangements under which another person does such an act or under which another person agrees with a third person to do such an act.
(2) “Acquires” means buys, hires, borrows or accepts.
(3) “Disposes of” means sells, lets on hire, lends or gives.
(4) In relation to agreeing or arranging to do an act, it is immaterial whether the act is agreed or arranged to take place in the United Kingdom or elsewhere.
(5) This section has effect for the purposes of section 1.
4Customs and Excise prosecutions
(1) Proceedings for an offence relating to the dealing in a tainted cultural object may be instituted by order of the Commissioners of Customs and Excise if it appears to them that the offence has involved the importation or exportation of such an object.
(2) An offence relates to the dealing in a tainted cultural object if it is—
- (a) an offence under section 1, or
