Clause 41

by deleting paragraph (f) of subsection (1) and substituting the following paragraph:“(f)shall be entitled to require a person in or at the building or place, and who appears to the Comptroller or officer to be acquainted with —

any facts or circumstances concerning the person’s or another person’s income, assets or liabilities; or

any facts or circumstances that are relevant to an investigation of, or the prosecution of a person for, an offence under this Act,to do either or both of the following:

answer any question to the best of that person’s knowledge, information and belief;

take reasonable steps to produce a document for inspection.”;

by inserting, immediately after subsection (1), the following subsections:“(1A) The Comptroller or a specially authorised officer may, for the purpose of investigating an offence under section 37J(3) or (4), 96 or 96A, break open any outer or inner door or window, or use any other reasonable means, to gain entry to a building or place.(1B) The Comptroller or a specially authorised officer may only exercise the power under subsection (1A) if —

he has reason to believe that there is in that building or place any document or thing that may be, or that contains information that may be —

relevant to the investigation; or

required as evidence in proceedings for the offence being investigated;

he has reason to believe that the document or thing is likely to be concealed, removed or destroyed, or the information is likely to be deleted, by any person; and

he is unable to gain entry to that building or place after stating his authority and purpose and demanding such entry.(1C) To avoid doubt, the Comptroller or a specially authorised officer who has gained entry to a building or place by exercising his power under subsection (1A), may exercise any of his powers under subsection (1) after such entry.(1D) The Comptroller or a specially authorised officer may, after gaining entry into a building or place under subsection (1) or (1A) for the purpose of investigating an offence under this Act, search or cause to be searched a person found in the building or place for any document or thing which may be relevant for the investigation, or is required as evidence in proceedings for that offence.(1E) A reference in subsection (1D) to an offence under this Act excludes an offence under section 65C as applied by section 105F or by section 105N, or an offence under section 105M.(1F) A woman must not be searched except by a woman.”;

by deleting subsection (3) and substituting the following subsection:“(3) The Comptroller may by notice require any person to give orally, in writing, or through the electronic service —

any information concerning the person’s or any other person’s income, assets or liabilities that is relevant for the purposes of this Act; or

any information that is relevant for an investigation of, or the prosecution of a person for, an offence under this Act.”;

by deleting the words “For the purposes of this Act, the” in subsection (3B) and substituting the word “The”; and

by deleting paragraphs (a) and (b) of subsection (3B) and substituting the following paragraphs:“(a)provide, to the best of that person’s knowledge, information and belief —

any information concerning the person’s or any other person’s income, assets or liabilities that is relevant for the purposes of this Act; or

any information that is relevant for an investigation of, or the prosecution of a person for, an offence under this Act; or

take reasonable steps to produce for inspection any document concerning such income, assets or liabilities, or that contains such information.”.