Part 2: Terrorist property Disclosures of information Section 35: Disclosure orders
Section 35 and Schedule 2 introduce a disclosure order regime under TACT. Schedule 2 amends TACT by inserting a new Schedule 5A. Schedule 5A makes provision for the making of disclosure orders in connection with investigations into terrorist financing offences and terrorist property. Part 1 of the Schedule makes provision for England and Wales and Northern Ireland, and Part 2 of the Schedule makes equivalent provision for Scotland. Paragraph numbers below refer to paragraphs in the new Schedule 5A Part 1 of TACT.
	Paragraphs 1 to 8 of Part 1 provide details of the process for making an application for a disclosure order in England, Wales and Northern Ireland. Paragraph 4 defines a terrorist financing investigation as a terrorist investigation into the commission, preparation or instigation of an offence under any of sections 15 to 18, or the identification of terrorist property or its movement or use.
	Paragraph 9 allows an appropriate officer to apply to a Crown Court judge for a disclosure order so far as relating to a terrorist financing investigation.
	Sub-paragraph 9(3) defines a disclosure order as an order authorising an officer to give anyone he thinks has relevant information a written notice requiring that person to answer questions, provide information or to produce documents on any matter that is relevant to the confiscation investigation.
	Paragraph 10 sets out the requirements for making a disclosure order, which include that there must be reasonable grounds for suspecting that a person has committed an offence under any of sections 15 to 18, or that the property specified in the application is terrorist property. There must also be reasonable grounds for believing that information which may be provided in compliance with a requirement imposed under the order is likely to be of substantial value to the terrorist financing investigation concerned; and for believing that it is in the public interest for the information to be provided, having regard to the benefit likely to accrue to the investigation if the information is obtained.
	Paragraph 11 provides for two offences in relation to disclosure orders. An offence is committed under paragraph 11(1) if, without reasonable excuse, a person fails to comply with a requirement imposed under a disclosure order. A person guilty of this offence is liable on summary conviction in (i) England and Wales, to imprisonment for a term not exceeding 51 weeks or a fine, or both and (ii) Northern Ireland, to imprisonment for a term not exceeding six months or a fine not exceeding level 5 on the standard scale, or both. It is also an offence under paragraph 11(3) if a person purports to comply with a requirement imposed under a disclosure order by knowingly or recklessly making a false or misleading statement. A person guilty of this offence is liable on (a) indictment to imprisonment for a term not exceeding two years or a fine, or both; or (b) summary conviction in (i) England and Wales, to imprisonment for a term not exceeding 12 months or a fine, or both; and (ii) Northern Ireland, to imprisonment for a term not exceeding six months or a fine not exceeding level 5 on the standard scale, or both.
	Paragraph 12 preserves the privilege against self-incrimination by providing that a statement made in response to a disclosure order may not be used in evidence against the statement maker in criminal proceedings. Paragraph 12(2) sets out certain exceptions to this rule. Paragraph 12 does not make any reference to limitations of use of other information or material produced by that person in response to the disclosure order.
	Sub-paragraph 13(1) provides that a disclosure order does not confer the right to adduce information or material from a person which would come within the scope of legal professional privilege (LPP), save that a lawyer can be required to provide the name and address of a client.
	Paragraph 14 makes supplementary provisions in relation to disclosure orders. Paragraph 14(1) provides that an application for a disclosure order may be made without notice to a judge in chambers. Paragraph 14(4) makes provision for the court to vary or discharge a disclosure order, whilst paragraph 14(3) provides that an application for variation or discharge can be made either by the person who applied for the order or any person affected by the order.
	Part 1 of the Schedule makes provision for disclosure orders in England and Wales and Northern Ireland. Part 2 of the Schedule makes equivalent provision for Scotland. The approach in Scotland varies from that in England, Wales and Northern Ireland in some aspects, for example, applications for disclosure orders in Scotland are made to the High Court of Justiciary.