s 2
—: (1) The Treasury may give to any person directions requiring him, within such time and in such manner as may be specified in the directions, to furnish to them, or to any person designated in the directions as a person authorised to require it, any information in his possession or control which the Treasury or the person so authorised, as the case may be, may require for the purpose of securing compliance with, or detecting evasion of, any order made under this Act: Provided that if a person required to give any information under this paragraph objects to the giving thereof on the ground that it might tend to incriminate him, he that person or the husband or wife of that person shall not be bound to give that information. Nothing in this paragraph shall be taken to require any person who has acted as counselor or solicitor for any person to disclose any privileged communication made to him in that capacity. (2) The Treasury may give to any person directions requiring him, within such time and in such manner as may be specified in the directions, to produce such books, accounts or other documents (herein after refered to as “documents”) in his possession or control as may be required for the purpose of securing compliance with, or detecting evasion of, any order made under this Act by the Treasury or by any person designated in the directions as aperson authorised to require them and any documents produced by a person in compliance with any such requirements may be given in evidence against him notwithstanding that they may tend to incriminate him. Nothing in this paragraph shall be taken to require any person who has acted as counsel or solicitor for any person to disclose any privileged communication made to him in that capacity. (3) If a justice of the peace is satisfied by information on oath given by an officer of the Treasury or with the authority of the Treasury that there is reasonable ground for suspecting that there are at any premises any documents which a person ought to have produced under the last preceding sub-paragraph but has failed or refused to produce, he may grant a search warrant authorising any constable, together with any other persons named in the warrant and any other constables, to enter the premises specified in the information (using such force as is reasonably necessary for the purpose) at any time within one month from the date of the warrant, and to search the premises and take possession of any documents appearing to be such documents as aforesaid or take in relation thereto any other steps which may appear necessary for preserving them and preventing interference therewith. In this sub-paragraph the expression “a justice of the peace”,in Scotland includes the sheriff. (4) Any person who— (a) fails or refuses to comply with any requirement to furnish information or produce documents imposed on him by or under this paragraph; or (b) with intent to evade the provisions of this paragraph or of any order made under this Act destroys, mutilates, defaces, secrets or removes any documents; or (c) obstructs any person exercising any powers conferred on him by or under this paragraph, shall be liable, on summary conviction, to imprisonment for not more than three months or to a fine not exceeding level three on the standard scale or to both such imprisonment and such fine.