45Powers of Commissioner in relation to documents produced

#### 45 Powers of Commissioner in relation to documents produced (1) A Commissioner, an adviser, or a person authorized by a Commissioner to act under this section may inspect any documents produced to the Commissioner for the purposes of an inquiry and may make copies of, or take extracts from, the documents. (2) A Commissioner, an adviser, or a person authorized by a Commissioner to act under this section may, for the purposes of this Act, take, and retain for so long as is necessary for those purposes, possession of a document produced pursuant to a summons under this Part, but the person otherwise entitled to possession of the document is entitled to be supplied, as soon as practicable, with a copy certified by the Commissioner or the authorized person to be a true copy and the certified copy shall be received in all courts as evidence as if it were the original. (3) Where such a certified copy of a document is supplied, the person having possession of the document shall, at such times and places as the person thinks appropriate, permit the person otherwise entitled to possession of the document, or a person authorized by that person, to inspect and make copies of, or take extracts from, the document.