(1)  In this section bankers books means any accounting records used in the ordinary business of banking, including ledgers, day-books, cash-books and account books.

(2)  If a police officer has reasonable grounds for suspecting that –

(a) a person has committed a serious offence and that that person or any other person has possession or control of a property-tracking document in relation to the offence; or

(b) a person has possession or control of a property-tracking document in relation to a serious offence for which that person or any other person has been convicted –

the police officer may –

(c) lay before a magistrate information on oath setting out those grounds; and

(d) apply to the magistrate for an order under subsection (5) against the person suspected of having possession or control of the document.

(3)  If a police officer who applies for an order under this section in respect of an offence includes in the information under subsection (1) information on oath that the police officer has reasonable grounds to believe that –

(a) the person who is believed to have committed the offence or who was convicted of the offence derived a commercial or other benefit, directly or indirectly, from the commission of the offence; and

(b) property specified in the information is subject to the effective control of that person –

the magistrate may treat any document relevant to identifying, locating or quantifying that property as a property-tracking document in relation to the offence for the purposes of this section.

(4)  A magistrate may have regard to the matters referred to in section 8 (2) in determining whether to treat a document as a property-tracking document in relation to an offence.

(5)  If an application is made under subsection (2) for an order against a person, the magistrate may, subject to subsections (6) , (7) , (8) and (9) , make an order that the person –

(a) produce to a police officer any document of the kind referred to in subsection (2) that is in the person's possession or under the person's control; or

(b) make available to a police officer, for inspection, any document of that kind that is in the person's possession or under the person's control.

(6)  A magistrate is not to make an order under subsection (5) (a) in respect of bankers books.

(7)  A magistrate is not to make an order under subsection (5) unless –

(a) the informant or some other person has given the magistrate, either orally or by affidavit, any further information that the magistrate requires concerning the grounds on which the order is sought; and

(b) the magistrate is satisfied that there are reasonable grounds for making the order.

(8)  An order that a person produce a document to a police officer is to specify the time when, and the place where, the document is to be produced.

(9)  An order that a person make a document available to a police officer for inspection is to specify the time, or times, when the document is to be made available.

(10)  If a document is produced to a police officer pursuant to an order under this section, the police officer may do any one or more of the following:

(a) inspect the document;

(b) take extracts from the document;

(c) make copies of the document;

(d) retain the document if, and for so long as, retention of the document is reasonably necessary for the purposes of this Act.

(11)  If a document is made available to a police officer for inspection pursuant to an order under this section, the police officer may do any one or more of the following:

(a) inspect the document;

(b) take extracts from the document;

(c) make copies of the document.

(12)  If a police officer retains a document pursuant to an order under this section, the police officer is, on request by the person to whom the order is addressed –

(a) to give the person a copy of the document that has been certified by the police officer in writing to be a true copy of the document; and

(b) unless the person has been given a copy of the document under paragraph (a) – to permit the person to do any one or more of the following:

(i) inspect the document;

(ii) take extracts from the document;

(iii) make copies of the document.

(13)  A person is not excused from producing or making available a document when required to do so by an order under this section on the ground that –

(a) the production or making available of the document might tend to incriminate the person or render the person liable to a penalty; or

(b) the production or making available of the document would be in breach of an obligation, whether imposed by enactment or otherwise, of the person not to disclose the existence or contents of the document.

(14)  If a person produces or makes available a document pursuant to an order under this section, the production or making available of the document, or any information, document or thing obtained as a direct or indirect consequence of the production or making available of the document, is not admissible against the person in any criminal proceedings other than a proceeding for an offence against section 51 .

(15)  For the purposes of subsection (14) , proceedings on an application for a restraining order, forfeiture order or pecuniary penalty order are not criminal proceedings.