Section 95: Regulations.

(1) The Attorney-General may, for the purpose of this Act, make such regulations as are necessary for the effective implementation of the provisions of this Act.
(2) Regulations made under subsection (1) may provide for the—
(a) types of financial or other related services which may not be provided to specially designated entities;
(b) procedures for the specification of entities and proscription of terrorist groups;
(c) mechanisms for communicating designations of persons or entities to the public, sector regulators, relevant agencies and financial institutions, designated non-financial businesses and professions, and other entities;
(d) regulations on the supervision of non-profit organisations that are at risk of terrorist financing abuse;
(e) method of compliance with United Nations Security Council Resolutions, the Resolutions of the AU, ECOWAS and other bilateral and multilateral partners and foreign States in respect of acts of terrorism and forfeiture of assets;
(f) method for the seizure, freezing, forfeiture and the management of all terrorist properties in Nigeria;
(g) method of custody of video and other electronic recordings of suspects apprehended under this Act;
(h) procedure for the use of covert techniques such as interception of communication, acquisition of communication data, covert surveillance, use of undercover officers or public informants, decryption of protected electronic information and allied interferences;
(i) procedure for the effective management and prompt prosecution of terrorist cases in line with the highest professional standards and international human rights standards;
(j) protection of informants, witnesses and other persons;
(k) management of the Victims Trust Fund;
(l) the prevention of the entry into or transit in Nigeria of designated person or group;
(m) procedure for the implementation of the provisions of this Act dealing with the prohibition of proliferations and financing the proliferation of weapons of mass destruction;
(n) procedures for the following—
(i) addition to the accounts frozen under UNSCRs and all successor resolutions,
(ii) submission of delisting request or application,
(iii) the procedure for submitting request or application to the United Nations Security Council and to the Attorney-General or Nigeria Sanctions Committee to delist and unfreeze the funds or assets of persons or entities that no longer meet the criteria for designation,
(iv) unfreezing the funds or assets of persons or entities that no longer meet the criteria for designation,
(v) authorising access to funds or other assets, under the exemption conditions set out in UNSCRs,
(vi) communicating de-listings and unfreezing associated with terrorism financing, proliferation financing, and targeted financial sanctions to financial institutions, designated non-financial businesses and professions, and other entities,
(vii) measures to protect the rights of bona fide third parties acting in good faith when implementing the obligations,
(viii) measures with regard to contracts, agreements or obligations that arose prior to the date on which accounts became subject to targeted financial sanctions related to proliferation financing, and
(ix) the procedure for making proposal for designation to the United Nations Security Council and other countries; and
(o) any other matter connected with the implementation of the provisions of this Act.