Power of OSCR to obtain information for inquiries
42.Under section 29, OSCR may require, by notice, any charity to provide it with documents or information which it considers necessary for its inquiries, unless the charity would be entitled to refuse on the grounds of confidentiality in the Court of Session. Subsection (4) prevents OSCR from disclosing any information or explanation obtained under this section except for the purposes of its inquiries. Subsection (5) allows OSCR to pay a person expenses reasonably incurred in providing information under subsection 1. Subsection (6) provides that it is an offence to fail to comply with a notice without reasonable excuse and sets the level of fine to be level 4 (currently £2500) or imprisonment not exceeding 3 months, or both.