Section 46 – Power to obtain information, documents and assistance: supplementary
151.Subsections (1), (2) and (4) set further requirements about the content of notices served under sections 43(5) and 44(3) and what may be done with documents produced in response to a notice.
152.Subsection (3) protects from disclosure, information and documents that would be treated as confidential and protected from disclosure in proceedings in the Court of Session.