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“control” shall be construed in accordance with section 11;

“losses” includes amounts in respect of which relief may be given in accordance with section 83(3) and Part 12; “transaction” includes any agreement, arrangement or understanding of any kind (whether or not it is, or is intended to be, legally enforceable).

“losses” includes amounts in respect of which relief may be given in accordance with section 83(3) and Part 12; “transaction” includes any agreement, arrangement or understanding of any kind (whether or not it is, or is intended to be, legally enforceable).

(7) Sections 900 and 901 shall apply to records under this section as if they were books, records or documents within the meaning of section 900.

(7) Sections 900 and 901 shall apply to records under this section as if they were books, records or documents within the meaning of section 900.

(7) Sections 900 and 901 shall apply to records under this section as if they were books, records or documents within the meaning of section 900.

(6) Section 1052 shall apply to a failure to comply with subsection (5) as it applies to a failure to deliver a return referred to in that section.