1.—(1) Without prejudice to any other provision of this Order, or any provision of any other law, the Treasury may request any person in or resident in the Isle of Man to furnish to it any information in his possession or control, or to produce to it any document in his possession or control, which it may require for the purpose of securing compliance with or detecting evasion of this Order, and any person to whom such a request is made shall comply with it within such time and such manner as may be specified in the request.
(2) Nothing in sub-paragraph (1) above shall be taken to require any person who has acted as advocate for any person to disclose any privileged communication made to him in that capacity.
(3) Where a person is convicted of failing to furnish information or produce a document when requested to do so under this paragraph, the court may make an order requiring him, within such period as may be specified in the order, to furnish the information or produce the document.
(4) The power conferred by this paragraph to request any person to produce documents shall include power to take copies of or extracts from any document so produced and to request that person, or, where that person is a body corporate, any other person who is a present or past officer of, or is employed by, the body corporate, to provide an explanation of any of them.