Section 88: Form of requests.

(1) A request under this Part—
(a) shall be in writing, dated and signed by or on behalf of the person making the request; and
(b) may be transmitted by facsimile or by any other electronic device or means.
(2) A request shall—
(a) confirm that—
(i) an investigation or prosecution is being conducted in respect of, or
(ii) a person has been convicted of,
a suspected offence of terrorism, an act related to terrorism, or any other offence under this Act;
(b) state the grounds on which a person is being investigated or prosecuted for an offence related to terrorism or details of the conviction of the person;
(c) give sufficient particulars of the identity of the person;
(d) give sufficient particulars to identify any financial institution or designated non-financial institution, or other persons believed to have information, documents or materials which may be of assistance to the investigation or prosecution;
(e) specify the manner in which and to whom any information, document or material obtained pursuant to the request is to be produced;
(f) specify the information, document or material to be obtained from a financial institution or designated non-financial institution or any person whichmay assist the investigation or prosecution;
(g) state whether—
(i) a freezing or forfeiture order is required, or
(ii) the property may be made the subject of such an order; and (a) contain such other information as may assist in the execution of the request.
(3) A request shall not be invalidated for the purposes of this Act or any legal proceedings by failure to comply with the provisions of subsection (3), where the Attorney-General is satisfied that there is sufficient compliance to enable him execute the request.
(4) Where the Attorney-General considers it appropriate, either because an international arrangement so requires or permits, or it is in the public interest, the Attorney-General may, after deducting the cost incurred for actions taken in Nigeria, make recommendations that any part of any property forfeited under this Act or its value, be returned or remitted to the requesting State.
(5) Where the whole or any part of the forfeited property, or its value is retained in Nigeria, and vested in the Federal Government, it shall be paid into the Confiscated and Forfeited Assets Account established under any enactment dealing with the proceeds of crime.