8B.—(1) An authorised officer may, for the purpose of carrying out an investigation under this Part, do all or any of the following:

(a) at all reasonable times enter any premises, at which there are reasonable grounds to believe that—

(i) a trade or business, or any activity relating to a trade or business, is, or has been, carried on, or

(ii) records relating to a trade, business or activity are kept;

(b) search and inspect premises entered under paragraph (a) and any records on the premises;

(c) secure the premises or part of the premises for later inspection, or any part of the premises in which the officer reasonably believes records relating to a trade or business are kept;

(d) require any person who carries on a trade, business or related activity, or any person employed in or in connection with it—

(i) to produce to the officer records relating to the trade, business or activity, and

(ii) if the information is in a non-legible form, to reproduce it in a legible form or to give to the officer such information as the officer reasonably requires in relation to entries in the records;

(e) inspect and take copies of records inspected or produced under this section (including in the case of information in a non-legible form, a copy of all or part of the information in a permanent legible form);

(f) remove and retain the records inspected or produced under this section for such period as may be reasonable to facilitate further examination (subject to the issue of a warrant for that purpose by a judge of the District Court);

(g) require any such person to give to the officer information that the officer reasonably requires in relation to the trade, business or activity concerned, or in relation to the persons carrying on that trade, business or activity or employed in or in connection with it;

(h) require any such person to give to the officer any other information which the officer may reasonably require in regard to the trade, business or activity concerned;

(i) require any person by or on whose behalf data equipment is or has been used, or any person who has charge of, or is otherwise concerned with the operation of, the equipment or any associated apparatus or material, to give the officer all reasonable assistance in relation to the equipment, apparatus or material;

(j) require any other person employed in or in connection with the trade, business or activity concerned to give to the officer, at any reasonable time, information that the officer reasonably requires in relation to that trade, business or activity and to produce to the officer any records that the person has or has access to.

(2) An authorised officer shall not, except with the consent of the occupier, enter a private dwelling unless the officer has obtained a warrant from the District Court under section 8C authorising the entry.]