[2014.] Freedom of Information Act 2014. [No. 30.]PT.6 S.44 procedures adopted by FOI bodies or any particular FOI body or FOI bodies for the purposes of enabling persons to exercise the rights conferred by this Act and facilitating such exercise. (3) The Commissioner may at any time prepare a report, in writing or such other form as may be determined— (a) of his or her findings and conclusions resulting from the performance of any function under subsection (1) or (2), or (b) on any matter relating to or arising out of the performance of such a function. (4) The Commissioner shall, if he or she considers it appropriate to do so, cause a copy of a report under this section to be furnished to the Minister and to each FOI body concerned and shall cause a copy of the report to be appended to the report under section 47(2) prepared next after the preparation of the first-mentioned report. Powers of Commissioner 45. (1) The Commissioner may, for the purposes of a review under section 22 or an investigation under section 44— (a) require any person who, in the opinion of the Commissioner, is in possession of information, or has a record in his or her power or control, that, in the opinion of the Commissioner, is relevant to the purposes aforesaid to furnish to the Commissioner any such information or record that is in his or her possession or, as the case may be, power or control and, where appropriate, require the person to attend before him or her for that purpose, and (b) examine and take copies in any form of, or of extracts from any record that, in the opinion of the Commissioner, is relevant to the review or investigation and for those purposes take possession of any such record, remove it from the premises and retain it in his or her possession for a reasonable period. (2) The Commissioner may for the purposes of such a review or investigation as aforesaid enter any premises occupied by an FOI body and there— (a) require any person found on the premises to furnish him or her with such information in the possession of the person as he or she may reasonably require for the purposes aforesaid and to make available to him or her any record in his or her power or control that, in the opinion of the Commissioner, is relevant to those purposes, and (b) examine and take copies of, or of extracts from, any record made available to him or her as aforesaid or found on the premises. (3) Subject to subsection (4), no enactment or rule of law prohibiting or restricting the disclosure or communication of information shall preclude a person from furnishing to the Commissioner any such information or record, as aforesaid. (4) A person to whom a requirement is addressed under this section shall be entitled to the same immunities and privileges as a witness in a court. 71