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Lowe was arrested on suspicion of conspiricy to conceal criminal property and money laundering.
Last week Mark Walters was arrested on false accounting and conspiracy to conceal criminal property charges.
The other three men are Ex Rams CEO Jeremy Keith, former financial director Andrew Mackenzie and ex director of football at Derby County, Murdo Mackay.
All the men will face trial at Derby Crown Court which begins on Tuesday 27th November...