47Power to require explanation of documents

47 Power to require explanation of documents

47 Power to require explanation of documents

(1) This section applies to the following documents—

(a) a document seized or produced under this Part,

(b) a document found on premises inspected under this Part.

(2) An authorised officer may require a person who was a party to the creation of a document to provide any explanation that the person is able to provide of a matter relating to the creation of the document or to which the document relates.