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Amendment of section 181 of Principal Act
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25. Section 181 of the Principal Act is amended—
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(a) in subsection (3) —
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(i) in paragraph (a), by the substitution of “to the inspector,” for “to the inspector, and”,
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(ii) in paragraph (b), by the substitution of “as the case may be, and” for “as the case may be”, and
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(iii) by the insertion of the following after paragraph (b):
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“(c) may require a person to provide an explanation of a decision, course of action, system or practice or the nature or any content of any records or, where the inspector deems appropriate, may require that person to attend before the inspector for the purpose of so explaining,”,
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and
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(b) by the insertion of the following after subsection (21):
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“(22) Where records are not in legible form, an inspector, in the exercise of any of his or her powers under this section, may—
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(a) operate any data equipment, including any computer, or cause any such data equipment or computer to be operated by a person accompanying the inspector, and
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(b) require any person who appears to the inspector to be in a position to facilitate access to the records stored in any data equipment or computer or which can be accessed by the use of that data equipment or computer to give the inspector all reasonable assistance in relation to the operation of the data equipment or computer or access to the records stored in it, including—
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(i) providing the records to the inspector in a form in which they can be taken and in which they are, or can be made, legible and comprehensible,
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(ii) giving to the inspector any password necessary to make the records concerned legible and comprehensible, or
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(iii) otherwise enabling the inspector to examine the records in a form in which they are legible and comprehensible.
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(23) Where an inspector believes upon reasonable grounds, that a person has committed an offence under this Act, he or she may require that person to provide him or her with his or her name and the address at which he or she ordinarily resides.”.
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