223Inspection, copying and retention of documents

223 Inspection, copying and retention of documents

(1) If a document is produced to an authorised officer the authorised officer—

(a) may inspect the document; and

(b) may make a copy of, or take an extract from, the document; and

(c) may keep the document while it is necessary for the investigation.

(2) If the authorised officer keeps the document, the authorised officer must permit a person otherwise entitled to possession of the document to inspect, make a copy of, or take an extract from, the document at a reasonable time and place decided by the authorised officer.