[131F Power to require information: supplementary]
[131F Power to require information: supplementary]

[(1)     . . .

(2)     If a document is produced in response to a requirement imposed under section 131E, the [FCA] may—

(a)     take copies of or extracts from the document; or

(b)     require the person producing the document, or any relevant person, to provide an explanation of the document.

(3)     In subsection (2)(b) “relevant person”, in relation to a person who is required to produce a document, means a person who—

(a)     has been or is or is proposed to be a director or controller of that person;

(b)     has been or is an auditor of that person;