Section 44 Power to obtain information and require production of documents.C1

The F1Treasurymay require a company to furnish F2them, at specified times or intervals, with information about specified matters being, if F3the Treasury so require, information verified in a specified manner.

The Treasury may—

Subsections (1) and (2) above shall have effect as if any reference to a company included a reference to any person who is or has been a controller, officer, agent or employee of a UK or non-EC company and to any body corporate which is or has been—

The Treasury may require a UK or non-EC company to furnish F7them, at a specified time, with a report by a specified person, being an actuary or accountant or other person with relevant professional skills, on any matter about which the TreasuryF8have required, or could require, the company to provide information under subsection (1) above.

Where by virtue of subsection (2) above the TreasuryF9have or a person authorised by them has power to require the production of any documents from any company, the Treasury or that person shall have the like power to require production of those documents from any person who appears to F10them or, as the case may be, him to be in possession of them; but where any person from whom such production is required claims a lien on documents produced by him, the production shall be without prejudice to the lien.

Any power conferred by or by virtue of F11subsections (2), (2A) and (3)above to require a company or other person to produce documents shall include power—

Any person authorised by the Treasury may, on producing if required evidence of his authority, enter any premises occupied by—

for the purpose of obtaining the information or documents required to be furnished or produced and exercising the powers conferred by subsection (4) above.

A statement made by a person in compliance with a requirement imposed by virtue of this section may be used in evidence against him.

However, in criminal proceedings in which that person is charged with an offence to which this subsection applies—

by or on behalf of the prosecution, unless evidence relating to it is adduced, or a question relating to it is asked, in the proceedings by or on behalf of that person.

Subsection (5A) above applies to any offence other than—

In this section “document” includes information recorded in any form; and, in relation to information recorded otherwise than in legible form, the power to require its production includes power to require the production of a copy of the information in legible form.

This section shall apply to the Secretary of State and persons authorised by him as it applies to the Treasury and persons authorised by them; and for this purpose references in this section to the Treasury shall be construed as references to the Secretary of State.