25.For the purposes of an investigation, the CIO may require any person who, in his or her opinion, is able to give relevant information or produce relevant documents, to do so.  The CIO will have the same powers as the Court of Session when dealing with civil proceedings to enforce the attendance and examination of witnesses and the production of documents.
26.If, any person, without reasonable excuse, obstructs the CIO’s functions or does anything in relation to an investigation which, had that investigation been proceedings in the Court of Session, would be contempt of court, the CIO may certify that conduct to the Court of Session.  Where such conduct is certified, the Court of Session may deal with that person as if the conduct had taken place in relation to the Court of Session.
27.For the purposes of this section “documents” should be interpreted to include information held by means of a computer or in any other electronic form.
Explanatory Notes The Act Part 2 .Enforcement Section 13 Chief Investigating Officer’s powers