50Possession by Commissioner of document or other seized item

50 Possession by Commissioner of document or other seized item

(1)  Where the Commissioner or another person has taken possession of or seized a document or other thing under this Part, the Commissioner may retain possession of the document or other thing for such period not exceeding 60 days as is necessary for the purposes of an investigation.

(2)  Where the Commissioner or another person has taken possession of a document, the Commissioner must –

(a) provide the person from whom it was taken with a copy of the document as soon as practicable and, in any case, within 48 hours after it was taken; and

(b) allow a person who would be entitled to inspect the document if it were not in the possession of the Commissioner to inspect, make a copy of, or take an extract from, it at any reasonable time.