Powers to require information and documents
15(1)An authorised inspector may require any person who the inspector has reasonable cause to believe is able to give any information relevant to any examination or investigation under paragraph 13—
(a)to answer any question the inspector thinks fit, and
(b)to sign a declaration of the truth of the person’s answers.
(2)Where a person required to answer questions under this paragraph has nominated another person to be present, the person may not be required to answer questions except in the presence of the nominated person (if any).
(3)When exercising the power in this paragraph, an inspector may allow another person to be present (in addition to the nominated person (if any)).
(4)No answer given by a person by virtue of this paragraph is admissible in evidence against the person, or the person’s spouse or civil partner, in any proceedings.