MIE-2.3.13
Powers Where Records, or Documents, or Books are Produced or Seized
(a) This rule shall apply where:
(i) Records, or documents, or books are produced to the CBB under a requirement made under rule MIE-2.3.11;
(ii) Under a warrant issued under rule MIE-2.3.12, the CBB or a person named therein:
• Takes possession of records, or documents, or books; or
• Secures records, or documents, or books against interference; or
(iii) Under a previous application of rule MIE-2.3.13 (f) of this section, records, or documents, or books are delivered into the possession of the CBB or a person authorised by it.
(b) If paragraph (a) (i) applies, the CBB may take possession of any of the records, or documents, or books.
(c) The CBB or, where applicable, a person referred to in paragraph (a) (ii) may:
• Examine, and may make copies of or take extracts from, any of the records, or documents, or books;
• Use or permit the use of any of the records, or documents, or books for the purposes of any proceedings; and
• Retain possession of any of the records, or documents, or books for so long as is necessary.
(i) For the purposes of exercising a power conferred by this rule (other than paragraph (e));
(ii) For a decision to be made about whether or not any proceedings to which the records, or documents, or books concerned would be relevant should be instituted; or
(iii) For such proceedings to be instituted and carried on.
(d) No person shall be entitled as against the CBB or, where applicable, a person referred to in paragraph (a) (ii) to claim a lien on any of the records, or documents, or books, but such a lien is not otherwise prejudiced.
(e) While the records, or documents, or books are in the possession of the CBB or where applicable, the person referred to in paragraph (a) (ii) the CBB or person :
(i) Shall permit another person to inspect at all reasonable times such of the records, or documents, or books (if any) as the second-mentioned person would be entitled to inspect if they were not in possession of the CBB or the first-mentioned person; and
(ii) May permit any other person to inspect any of the records, or documents, or books.
(f) Unless paragraph (a) (ii) applies, a person referred to in paragraph (a) (ii) may deliver any of the records, or documents, or books into the possession of the CBB or of a person authorised by the CBB to receive them.
(g) Where paragraphs (a) (i) or (ii) applies, the CBB, a person referred to in paragraph (a) (ii), or a person into whose possession the records, or documents, or books are delivered under paragraph (f) may require:
(i) If paragraph (a) (i) applies, a person who so produced any of the records, or documents, or books; or
(ii) In any other case, a person who was a party to the compilation of any of the records, or documents, or books, to explain to the best of his knowledge and belief any matter about the compilation of any of the records, or documents, or books, or to which any of the records, or documents, or books relate.