439.This section enables a recipient of an information order (the “information discloser”) to avoid liability for failure to comply with the order where the information discloser:
does not hold the relevant information and it is not being held on his behalf;
is unable to ascertain whether he holds the information (by way of example, where the information supplied by the court to the recipient of the information order is not sufficient to enable the recipient of the order to identify information that relates to the debtor in its records); or
would incur an unreasonable effort or expense if he complied with the order.
440.The information discloser is required to comply with the information order, but may produce a certificate to the relevant court showing that one of the three bullet-points above applies.