146 Production of documents

146  Production of documents

(1)     This section applies where a notice has been served under section 145.

(2)     An authorised officer may—

(a)     take away any documents produced in compliance with the notice,

(b)     take copies of or extracts from any documents so produced,

(c)     require the person producing any such documents to provide an explanation of any of them.

(3)     If—

(a)     the officer takes away any such document, and

(b)     the person producing it requests the officer to provide him with

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