- as to any of the following matters, that is to say—
- (i) the full names (including aliases) and addresses of any of the persons referred to in paragraphs (a) and (b) and any other information in his possession which may be helpful in identifying or locating any such person;
- (ii) any consideration, brokerage, commission or fee paid or received in respect of or in connexion with any such land or property transaction; and
- (iii) the terms and conditions of any such land or property transaction.
(3) A notice under subsection (1) shall be served on the person to whom it is addressed either personally or by registered post addressed to his last known place of business or residence.
(4) Every person on whom a notice under subsection (1) is served shall, notwithstanding the provisions of any other law to the contrary save only the provisions of section 4 of the (Cap 112.)Inland Revenue Ordinance, comply with the terms of that notice within such time as may be specified therein or within such further time as the Attorney General may, in his discretion, authorize, and any person on whom such a notice has been served, other than the person referred to in paragraphs (a) and (b) of subsection (1), who, without reasonable excuse, neglects or fails so to comply shall be guilty of an offence and shall be liable on conviction to a fine of twenty thousand dollars and to imprisonment for one year.
Legal advisers and privileged information. 15. (1) Save as is provided in this section, nothing in this Ordinance shall require the disclosure by a legal adviser of any privileged information, communication, book, document or other article.
(2) Subject to subsection (4), the information referred to in subsection (2) of section 13 and in subsection (2) of section 14 may be required from a legal adviser as from any other person, notwithstanding that the effect of compliance with such a requirement would be to disclose any privileged information or communication.
(3) Subject to subsection (4), a legal adviser may be required by notice under paragraph (d) of subsection (1) of section 14—
- (a) to state whether, at any time during such period as is specified in the notice, he has acted on behalf of any person named or otherwise identified in the notice in connexion with—
- (i) the transfer by such person of any moneys out of the Colony; or
