123Functions of inspectors in relation to relevant documents

123 Functions of inspectors in relation to relevant documents (1) An inspector has the following powers in relation to relevant documents produced to the inspector pursuant to a requirement made under this Division— (a) power to take possession of the documents or secure them against interference; (b) power to make copies, or take extracts from, the documents; (c) power to require any person who was party to the creation of the documents to make a statement providing any explanation that the person is able to provide as to any matter relating to the creation of the documents or as to any matter to which the documents relate; (d) power to retain possession of the documents for such reasonable period as is necessary to enable the documents to be inspected, and copies of, or extracts from, the documents to be made or taken. (2) While an inspector retains possession of a document, the inspector must permit a person who would be entitled to inspect the document were it not in the possession of the inspector to inspect the document at any reasonable time and make a copy of, or take extracts from, the document. (3) If an inspector takes possession of or secures against interference any relevant document and a person has a lien on the document, the inspector's actions do not prejudice the lien. (4) An inspector must not take possession of a document apparently in the possession or custody of a person unless the inspector makes out and tenders to the person a written receipt— (a) identifying the document; and (b) stating the name of the inspector and the reason why the document is being seized. S. 124 inserted by No. 106/2004 s. 5.