73Retention of documents

73 Retention of documents

If documents are produced to an inspector in accordance with a notice under section 72, the inspector: (a) may take possession of, and may make copies of or take extracts from, the documents; and (b) may retain possession of the documents for such period as is necessary for the purposes of the investigation to which the documents relate; and (c) during that period must permit a person who would be entitled to inspect any one or more of the documents if they were not in the possession of the inspector to inspect at all reasonable times such of the documents as the person would be so entitled to inspect.