Four people have been arrested on suspicion of conspiracy to defraud, conspiracy to launder money and possession of an explosive.
The two men and two women were detained as part of an investigation led by the Metropolitan Police's new Cyber Crime Unit.
The men are currently in custody at a central-London police station and the women have been bailed to return on a date early next year.
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The 270 victims of the Lockerbie bombing have been remembered today, 26 years to the day that they lost their lives in the air disaster.
Actress Billie Whitelaw, who starred in films including The Omen, has died aged 82.
Scotland's top prosecutor and an FBI director met to discuss the progress of further investigations into the Lockerbie bombing.