§ 76O — Powers where books are produced, etc.

76O.—(1) This section applies where —(a)

any book is produced to the Authority, or access to any book, or any data contained in or available to a computer, is given to the Authority —(i)

pursuant to a requirement under section 76L; or

(ii)

during an entry into any premises by an investigator or authorised person under section 76M;

(b)

under a warrant issued under section 76N(1), the Authority or a person named therein —(i)

takes possession of any book or computer; or

(ii)

secures any book or computer against interference; or

(c)

under a previous application of subsection (6), any book or computer is delivered into the possession of the Authority or a person authorised by it.

(2) If subsection (1)(a) applies, the Authority may take possession of any book or computer mentioned in that provision.

(3) The Authority or, where applicable, a person mentioned in subsection (1)(b) or (c) may —(a)

inspect, and make copies of, or take extracts from, a book, or any data contained in or available to the computer, mentioned in that subsection;

(b)

use, or permit the use of, a book, or any data contained in or available to the computer, mentioned in that subsection for the purposes of any proceedings;

(c)

retain possession of a book or computer mentioned in that subsection for so long as is necessary —(i)

for the purposes of exercising a power conferred by this section;

(ii)

for a decision to be made about whether or not any proceedings to which the book or any data contained in or available to the computer would be relevant should be instituted; or

(iii)

for such proceedings to be instituted and carried on; and

(d)

require any book stored in any electronic form, or any data, which the Authority or person mentioned in subsection (1)(b) or (c) is satisfied relates to any matter relevant to an investigation under this Division, to be produced in a form which can be taken away and which is visible and legible.

(4) No person is entitled, as against the Authority or, where applicable, a person mentioned in subsection (1)(b) or (c) to claim a lien on any book or computer mentioned in that subsection, but such a lien is not otherwise prejudiced.

(5) While any book or computer is in the possession of the Authority or (where applicable) the person mentioned in subsection (1)(b) or (c), the Authority or the person —(a)

must permit another person to inspect at all reasonable times the book or computer as the second‑mentioned person would be entitled to inspect if the book or computer were not in the possession of the Authority or the firstmentioned person; and

(b)

may permit any other person to inspect the book or computer.

(6) If subsection (1)(a) or (b)(i) applies, an investigator or authorised person mentioned in subsection (1)(a) or a person mentioned in subsection (1)(b) may deliver any book or computer into the possession of the Authority or of a person authorised by the Authority to receive them.

(7) If subsection (1)(a) or (b) or (6) applies, the Authority, an investigator or authorised person mentioned in subsection (1)(a), a person mentioned in subsection (1)(b) or a person into whose possession any book or computer is delivered under subsection (6), may require —(a)

if subsection (1)(a) applies — a person who produced the book or gave access to the book or the data contained in or available to the computer; or

(b)

if subsection (1)(b) applies — a person who was a party to the preparation of the book or any data contained in or available to the computer,

to explain, to the best of his or her knowledge and belief, any matter about the preparation of the book or data or any matter to which the book or data relates.

[Act 12 of 2024 wef 24/01/2025]

—(1) This section applies where —(a)

any book is produced to the Authority, or access to any book, or any data contained in or available to a computer, is given to the Authority —(i)

pursuant to a requirement under section 76L; or

(ii)

during an entry into any premises by an investigator or authorised person under section 76M;

(b)

under a warrant issued under section 76N(1), the Authority or a person named therein —(i)

takes possession of any book or computer; or

(ii)

secures any book or computer against interference; or

(c)

under a previous application of subsection (6), any book or computer is delivered into the possession of the Authority or a person authorised by it.

(2) If subsection (1)(a) applies, the Authority may take possession of any book or computer mentioned in that provision.

(3) The Authority or, where applicable, a person mentioned in subsection (1)(b) or (c) may —(a)

inspect, and make copies of, or take extracts from, a book, or any data contained in or available to the computer, mentioned in that subsection;

(b)

use, or permit the use of, a book, or any data contained in or available to the computer, mentioned in that subsection for the purposes of any proceedings;

(c)

retain possession of a book or computer mentioned in that subsection for so long as is necessary —(i)

for the purposes of exercising a power conferred by this section;

(ii)

for a decision to be made about whether or not any proceedings to which the book or any data contained in or available to the computer would be relevant should be instituted; or

(iii)

for such proceedings to be instituted and carried on; and

(d)

require any book stored in any electronic form, or any data, which the Authority or person mentioned in subsection (1)(b) or (c) is satisfied relates to any matter relevant to an investigation under this Division, to be produced in a form which can be taken away and which is visible and legible.

(4) No person is entitled, as against the Authority or, where applicable, a person mentioned in subsection (1)(b) or (c) to claim a lien on any book or computer mentioned in that subsection, but such a lien is not otherwise prejudiced.

(5) While any book or computer is in the possession of the Authority or (where applicable) the person mentioned in subsection (1)(b) or (c), the Authority or the person —(a)

must permit another person to inspect at all reasonable times the book or computer as the second‑mentioned person would be entitled to inspect if the book or computer were not in the possession of the Authority or the firstmentioned person; and

(b)

may permit any other person to inspect the book or computer.

(6) If subsection (1)(a) or (b)(i) applies, an investigator or authorised person mentioned in subsection (1)(a) or a person mentioned in subsection (1)(b) may deliver any book or computer into the possession of the Authority or of a person authorised by the Authority to receive them.

(7) If subsection (1)(a) or (b) or (6) applies, the Authority, an investigator or authorised person mentioned in subsection (1)(a), a person mentioned in subsection (1)(b) or a person into whose possession any book or computer is delivered under subsection (6), may require —(a)

if subsection (1)(a) applies — a person who produced the book or gave access to the book or the data contained in or available to the computer; or

(b)

if subsection (1)(b) applies — a person who was a party to the preparation of the book or any data contained in or available to the computer,

to explain, to the best of his or her knowledge and belief, any matter about the preparation of the book or data or any matter to which the book or data relates.

[Act 12 of 2024 wef 24/01/2025]