127Receipts for seized things

127 Receipts for seized things

(1) If an authorised officer or independent investigator seizes a document or thing, or takes a sample of, or from, a thing at a premises under this Part, the authorised officer or independent investigator must give a receipt for the document, thing or sample to the occupier of the premises from which it was taken.

(2) The receipt must—

(a) identify the document or thing seized or sample taken; and

(b) state the reason why the document or thing was seized or the sample taken; and

(c) state the name of the authorised officer or independent investigator; and

(d) include the procedure for contacting the authorised officer or independent investigator.

(3) If for any reason it is not practicable for an authorised officer or independent investigator to comply with subsection (1), the authorised officer or independent investigator may—

(a) leave the receipt at the premises in a conspicuous position and in a reasonably secure way; or

(b) send the receipt to the occupier of the premises from which the document or thing was seized or the sample was taken.