Paragraph 7

In section 6(1) for the words “subject, however” to the end there shall be substituted the following words:—

“ Provided that where a person is charged with an offence by reason of a failure to comply with a requirement to produce documents imposed under subsection (1) of section 5A of this Act, it shall be a defence to prove that the documents were not in his possession or under his control and that it was not reasonably practicable for him to comply with the requirement. ”.