(1) The competent authority may at all reasonable times, enter any premises or place of business of a Reporting Financial Institution for the purposes of —
(a) determining whether information —
(i) included in a return by the Reporting Financial Institution is correct and complete, or
(ii) not included in a return was correctly not included; or
(b) examining the procedures put in place by the Reporting Financial Institution for the purposes of ensuring compliance with the obligations of the Reporting Financial Institution under this Act.
(2) (Deleted by Act 10 of 2021)
(3) (Deleted by Act 10 of 2021)
(Amended by Act 10 of 2021)