Clause 31

by inserting, immediately after subsection (5), the following subsection:“(5A) The power under this section to require a person to produce a document includes the power —

if the document is produced, to require such person, or any person who is a present or past officer of his or is or was at any time employed by him, to provide an explanation of the document; or

if the document is not produced, to require such person to state, to the best of his knowledge and belief, where it is.”;

by inserting, immediately after subsection (6), the following subsection:“(6A) If a person is charged with an offence under subsection (6) in respect of a requirement to produce any document or information under subsection (1), it shall be a defence for him to prove that —

the document was not in his possession or under his control;

it was not reasonably practicable for him to comply with the requirement; or

he had a reasonable excuse for failing to provide the information required.”; and

by inserting, immediately after subsection (7), the following subsection:“(8) In this section, “document” includes any electronic record within the meaning of the Electronic Transactions Act (Cap. 88).”.