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7.—(1) The Accountant may, if satisfied there is a good reason to do so following written representations, or evidence or information in response to inquiries, in respect of an application for which a form is required under these Regulations (other than a review application) require in writing any person making an application or representations—
(a)to attend a hearing, at such time and place as the Accountant may specify, for the purposes of giving evidence;
(b)to give the Accountant, by such day as the Accountant may specify, such documents or information as the Accountant may reasonably require.
(2) Paragraph (1) does not authorise the Accountant to require any person to answer any question or to disclose anything which the person would be entitled to refuse to answer or disclose on grounds of confidentiality in civil proceedings in the Court of Session.
(3) The Accountant may determine such further procedure in relation to the hearing as the Accountant considers appropriate.
(4) Where a person is required to attend or give documents or information under paragraph (1)—
(a)any time limit set out in the Act for the decision of the Accountant is extended until the date of the hearing or the day specified, as the case may be; and
(b)following the date of the hearing or the day specified, as the case may be, the period allowed for the decision of the Accountant is the greater of——
(i)the unexpired days before that time limit would have elapsed (ignoring its extension) after the date on which the person was required by the Accountant to attend the hearing or give documents or information under paragraph (1); or
(ii)a period of 7 days.
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