170Retention and return of seized documents or things

170 Retention and return of seized documents or things (1) If an inspector retains possession of a document taken or seized from a person under this Division, the inspector must, within 21 days of the seizure, give the person a copy of the document certified as correct by the inspector. (2) A copy of a document certified under subsection (1) must be received in all courts and tribunals to be evidence of equal validity to the original. (3) If an inspector seizes a document or other thing under this Division, the inspector must take reasonable steps to return the document or thing to the person from whom it was seized if the reason for its seizure no longer exists. (4) If a document or thing seized by an inspector under this Division has not been returned within 3 months after it was seized, the inspector must take reasonable steps to return it unless— (a) proceedings for the purpose for which the document or thing was retained have commenced within that 3 month period and those proceedings (including any appeal) have not been completed; or (b) the Magistrates' Court makes an order under section 171 extending the period during which the document or thing may be retained.