Possession of document or other seized item
52 Possession of document or other seized item
If the Commissioner or another person has taken possession of or seized a document or other thing under this Part, the Commissioner may retain possession of the document or other thing for such period as may be necessary for the purposes of an investigation.
If the Commissioner or another person has taken possession of a document, the Commissioner must—
provide the person from whom it was taken with a copy of the document as soon as practicable after it was taken; and
allow a person who would be entitled to inspect the document if it were not in the possession of the Commissioner to inspect, make a copy of, or take an extract from, it at any reasonable time.
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