106Retention and return of seized documents or other things

106 Retention and return of seized documents or other things

(1) If an inspector seizes a document or other thing under this Part, the inspector must take reasonable steps to return the document or thing to the person from whom it was seized if the reason for its seizure no longer exists.

(2) If the document or thing seized has not been returned within 3 months after it was seized, the inspector must take reasonable steps to return it unless—

(a) proceedings for the purpose for which the document or thing was retained have commenced within that 3 month period; and

(b) those proceedings (including any appeal) have not been completed.

(3) This section does not apply to a sample taken by an inspector in the exercise of a power under this Part.