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organisations and businesses involved in the PIRA finance structure

in Northern Ireland. This intelligence, now held on a sophisticated

and highly classified purpose-designed relational database computer,

enables the TFU to identify the best targets for financial

investigation with a view either to prosecution or civil proceedings.

7.

The Unit complements the RUC's specialist Anti-racketeering

Squad C1(3) with whom it has developed an excellent and productive

working relationship. The recently enacted Northern Ireland

(Emergency Provisions) Act 1991 makes provision, in section 57 and

Schedule 5, for the Secretary of State to appoint 'Authorised

Investigators' to assist the RUC in complex financial

investigations. An 'Authorised Investigator' may be any person

except a police officer and in practice it is expected that in most

instances those appointed will be TFU investigators. An Authorised

Investigator may require any person to attend for questioning at any

place, at any time and to bring with him any material which the

authorised investigator believes to be relevant to his

investigation. In common with other terrorist offences in NI, the

trial of any offence charged as a consequence of the use of the

Authorised Investigator provisions will be before a judge sitting

without a jury (to avoid intimidation of jurors). The NI (EP) Act

1991 also makes provision for the confiscation of personal wealth

that a convicted individual has derived from his involvement in

terrorist financial activities, (complementing existing provision

for the forfeiture of terrorist assets). The TFU has already put

the new investigative powers into action.

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