(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 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 off
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