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In force2022 Revised Edition
Contents

Part · Offences

53. Access to records etc.

(1)

A person shall, if at any time directed by the authorised officer, allow the authorised officer access to his records, books, accounts, documents, computerised data, or other things for the purposes of carrying out any of the function of the authorised officer or powers under this Act.

(2)

Any person who fails to comply with the direction under subsection (1) is guilty of an offence.

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