Procedure for notice under paragraph 14
15(1)A notice under paragraph 14 must be in writing and specify the purpose for which the information is required.
(2)If the purpose is to enable a person to exercise or to consider whether to exercise a function, the notice must specify the function concerned.
(3)The notice may specify—
(a)the time within which and the manner in which the person to whom it is given must comply with it;
(b)the form in which information must be provided.
(4)The notice may require—
(a)the creation of documents, or documents of a description, specified in the notice, and
(b)the provision of those documents to the enforcer or an officer of the enforcer.
(5)A requirement to provide information or create a document is a requirement to do so in a legible form.
(6)A notice under paragraph 14 does not require a person to provide any information or create any documents which the person would be entitled to refuse to provide or produce—
(a)in proceedings in the High Court on the grounds of legal professional privilege, or
(b)in proceedings in the Court of Session on the grounds of confidentiality of communications.
(7)In sub-paragraph (6) “communications” means—
(a)communications between a professional legal adviser and the adviser’s client, or
(b)communications made in connection with or in contemplation of legal proceedings or for the purposes of those proceedings.