Page:Hong Kong National Security Law Article 43 Implementation Rules.pdf/113

Implementation Rules for Article 43 of the Law of the People’s Republic of China on Safeguarding National Security in the Hong Kong Special Administrative Region Schedule 7 Section 4 (10) An order under subsection (2)—
 * (a) must not confer any right to production of, or access to, items subject to legal professional privilege; and
 * (b) may be made in relation to material in the possession or control of any Government department or any body specified by the Chief Executive by notice in the Gazette.

(11) A person is not excused from producing any material in relation to which an order under subsection (2) is made on the ground that to do so—
 * (a) might tend to incriminate the person; or
 * (b) would breach an obligation as to secrecy or another restriction on the disclosure of information or material imposed by statute or otherwise.

(12) Any person who without reasonable excuse fails to comply with an order made under subsection (2) commits an offence and is liable on conviction on indictment to a fine of $100,000 and to imprisonment for 1 year.

(13) An authorized officer may photograph or make copies of any material produced under this section.

4. Disclosure of information obtained under section 2 or 3 of this Schedule

(1) Where any information subject to an obligation of secrecy under the Inland Revenue Ordinance (Cap. 112) has been obtained from the Commissioner of Inland Revenue or any officer of the Inland Revenue Department under or by virtue of section 2 or 3 of this Schedule, that information may be disclosed by any authorized officer to the Secretary for Justice for the purposes of—