37Powers where books produced or seized

#### 37 Powers where books produced or seized (1) This section applies where: (a) books are produced to a person under a requirement made under this Division; (b) under a warrant issued under section 36, a person: (i) takes possession of books; or (ii) secures books against interference; or (c) by virtue of a previous application of subsection (8) of this section, books are delivered into a person’s possession. (2) If paragraph (1)(a) applies, the person may take possession of any of the books. (3) The person may inspect, and may make copies of, or take extracts from, any of the books. (4) The person may use, or permit the use of, any of the books for the purposes of a proceeding. (5) The person may retain possession of any of the books for so long as is necessary: (a) for the purposes of exercising a power conferred by this section (other than this subsection and subsection (7)); (b) for any of the purposes referred to in paragraphs 28(a), (b) and (d); (c) for a decision to be made about whether or not a proceeding to which the books concerned would be relevant should be begun; or (d) for such a proceeding to be begun and carried on. (6) No‑one is entitled, as against the person, to claim a lien on any of the books, but such a lien is not otherwise prejudiced. (7) While the books are in the person’s possession, the person: (a) shall permit another person to inspect at all reasonable times such (if any) of the books as the other person would be entitled to inspect if they were not in the first‑mentioned person’s possession; and (b) may permit another person to inspect any of the books. (8) Unless subparagraph (1)(b)(ii) applies, the person may deliver any of the books into the possession of the Commission or of a person authorised by it to receive them. (9) If paragraph (1)(a) or (b) applies, the person, or a person into whose possession the person delivers any of the books under subsection (8), may require: (a) if paragraph (1)(a) applies—a person who so produced any of the books; or (b) in any case—a person who was a party to the compilation of any of the books; to explain to the best of his or her knowledge and belief any matter about the compilation of any of the books or to which any of the books relate. (10) In this section: > proceeding includes a proceeding under a law of another jurisdiction.