68.— (1) Subject to subsection (2), the Authority may, by direction in writing require a charitable organisation or the charity trustees of a charitable organisation, at such time and place as may be specified in the direction, to produce such books, documents or other records as may be so specified.

(2) A direction under subsection (1) shall not be given unless the Authority is of opinion that—

(a) it is necessary to examine the books, documents or other records of the charitable organisation for the purpose of determining whether an inspector should be appointed to conduct an investigation into the affairs of the charitable organisation under this Part,

(b) the affairs of the body are being or have been conducted with intent to defraud any person,

(c) any act or omission committed by or on behalf of the charitable organisation, or proposed to be so committed is, or would if committed, be unlawful, or

(d) the body was formed for any fraudulent, or other unlawful, purpose.

(3) The power of the Authority under subsection (1) to require a charitable organisation or charity trustee to produce any books, documents or other records, shall include the power to require any other person to produce those books, documents or records where it appears to the Authority that he or she is in possession of them.

(4) Any power conferred by or by virtue of this section to require a charitable organisation, the charity trustees of a charitable organisation or other person to produce books, documents or records shall include the power—

(a) where the books, documents or records are produced—

(i) to take copies of them or copies of extracts from them, and

(ii) to require the charity trustees or any former charity trustee of the charitable organisation or any member of staff or former member of staff of the charitable organisation or any other person present when they are produced to provide an explanation as to the content or meaning of any of them,

(b) if the books or documents are not produced, to require the person who was required to produce them to state, to the best of his or her knowledge and belief, where they are.

(5) If a charitable organisation that is a body corporate contravenes this section or fails to comply with a requirement under this section it shall be guilty of an offence.

(6) If a charity trustee or other person contravenes this section or fails to comply with a requirement under this section he or she shall be guilty of an offence.

(7) If, in relation to a charitable organisation, there is a contravention of this section or a failure to comply with a requirement under this section each of the charity trustees of the charitable organisation shall be guilty of an offence.

(8) In proceedings brought against a person for an offence under this section consisting of a failure by him or her to produce a book, document or other record it shall be a defence for the person to prove that the book, document or other record was not in his or her possession, under his or her control or within his or her procurement when he or she was required to produce it and that at that time it was not reasonably practicable for him or her to comply with the requirement.

(9) In this section references to the Authority shall be construed as including references to an officer or member of the staff of the Authority duly authorised by the Authority to perform functions under this section.