45Retention of documents

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45 Retention of documents

S. 45(1) amended by No. 27/2022 s. 35(1).

(1) An authorised officer may retain a document produced to the authorised officer for the period necessary for the purpose of performing functions and exercising powers as an authorised officer.

S. 45(2) amended by No. 27/2022 s. 35(2).

(2) During the period that the authorised officer retains a document, the authorised officer must permit the person otherwise entitled to its possession to inspect it and make copies of or take extracts from it.

S. 45A inserted by No. 27/2022 s. 36.