174Inspection of documents

174 Inspection of documents (1) If a document is produced to an assessor, the assessor may— (c) keep the document while it is necessary for the assessment.

(2) If the assessor keeps the document, the assessor 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 the reasonable time and in the reasonable way decided by the assessor.