34.These sections are based on sections 42–48 of the Drug Trafficking Act 1994 (c. 37) which relate to drug trafficking money imported or exported in cash. The main difference (apart from applying the powers to terrorist rather than drug trafficking cash) is that the powers in the Drug Trafficking Act only apply to cash being taken across the UK’s external borders, while those in the Act also apply to cash being taken from Northern Ireland to Great Britain and vice versa. As with drug trafficking, no criminal conviction is required.
Commentary Part Iii: Terrorist Property Sections 24–31: Seizure, detention and forfeiture of terrorist cash at borders