This extension to Guernsey was a temporary one for only two years, because steps were to be taken to introduce Guernsey local legislation. This was achieved by the passing on 27th February 1991 by the States of Guernsey of a Projet de Loi, with one amendment, which was approved by order of the Privy Council an 16th April 1991, and ordered by the Royal Court of Guernsey to be registered on 21st May 1991. This was the Investigation Law of 1991, which by section 5(2) came into force on 30th May 1991, 12 days after the expiry of the Order extending section 2 of the 1987 Act to Guernsey.

Under section 1 of the Investigation Law of 1991 the investigative powers of HM Procureur are exercisable

"In any case in which it appears to him -

(a) on reasonable grounds that there is a suspected offence involving serious or complex fraud, wherever committed;

(b) that there is good reason to do so for the purpose of investigating the affairs, or any aspect of the affairs, of any person." [our underlining]

In these appeals the true interpretation of the words "wherever committed" in section 1(a) is in issue. HM Procureur relies on these words as justifying him in engaging in investigations in Guernsey pursuant to requests from the Ukraine and Finland. The applicants contend that on their true interpretation these words do not enable HM Procureur to engage in investigations at the request of foreign states, and in the alternative, that if these words did bear such a meaning, the result would be that the 1991 Law would be wholly or to this extent outside the powers of the States of Guernsey and therefore void.