Part 2: Terrorist property Disclosures of information Section 37: Further information orders
Section 37 inserts, after section 22A of TACT, new sections 22B – 22E, which make provision for a law enforcement officer to apply to the court for a further information order which is an order requiring further information to be provided by the regulated sector in relation to a disclosure under section 21A of TACT or a corresponding disclosure requirement (under the law of a foreign country) which would assist an investigation about the commission of a terrorist financing offence or with identifying terrorist property.
	Section 22B sets out the conditions for making such an order including that the information sought must relate to a matter arising from a disclosure under TACT or to a corresponding disclosure requirement under the law of a foreign state (where the information is sought by a foreign authority). If a person fails to comply with the further information order in England, Wales or Northern Ireland, then they may be ordered to pay a monetary penalty of up to £5000; in Scotland, contempt proceedings would be the available penalty.
	Section 22C provides that statements made by a person, in response to a further information order, may not be used in evidence against that person in criminal proceedings, unless the limited exceptions provisions in sub-section (2) apply.
	Section 22D sets out the process for appeals against a decision on an application for a further information order. The appeal can be made by any person who was a party to the proceedings on the application. On appeal, the relevant court may make, discharge or vary an order.
	Section 22E provides that a further information order does not oblige the person to provide legally privileged information. Sub-section (3) also provides that any information provided is given immunity from any restriction on the disclosure of information.