1.The Crime of Money Laundering and Criminal Enforcement
1.1 What is the legal authority to prosecute money
laundering at the national level?
Part 2 of the Criminal Justice (Money Laundering and Terrorist
Financing) Act 2010 (as amended) (the "CJA
2010") contains the principal money laundering
offences that exist in Irish law. These provisions criminalise
money laundering occurring within Ireland, money laundering
occurring outside of Ireland in certain circumstances, attempted
money laundering, and the aiding, abetting, counselling or
procuring of money laundering that occurs in Ireland from outside
of Ireland.
Part 4 of the CJA 2010 also contains a number of other criminal
offences. These attach criminal liability to the "tipping
off" of persons who may be suspected of (or under
investigation for) potential money laundering. There are also
provisions which attach criminal liability to regulated financial
service providers (and potentially their employees) who
