Chapter 4 of Part 38 of the Principal Act is amended -

(a) in section 901 by inserting the following after subsection (3):

"(4) Where in compliance with an order made under subsection (2), a person makes available for inspection by an authorised officer, books, records or other documents, the person shall afford the authorised officer reasonable assistance, including information, explanations and particulars, in relation to the use of all the electronic or other automatic means, if any, by which the books, records or other documents, in so far as they are in a non-legible form, are capable of being reproduced in a legible form, and any data equipment or any associated apparatus or material.

(5) Where in compliance with an order made under subsection (2), a person makes books, records or other documents available for inspection by the authorised officer, the authorised officer may make extracts from or copies of all or any part of the books, records or other documents.",

(b) in section 902A by inserting the following after subsection (6):