the cab was set up by the oireachtas as a body corporate primarily for the purpose of ensuring that persons should not benefit from any assets acquired by them from any criminal activity. it was given power to take all necessary actions in relation to seizing and securing assets derived from criminal activity, certain powers to ensure that the proceeds of such activity are subject to tax, and also in relation to the social welfare acts. however, as the high court has noted, it is not a prosecuting body nor a police authority but rather it is an investigating authority which, having investigated and used its powers of investigation, then applies to the high court for assistance in enforcing its functions.