(1)  An authorised officer may take and retain possession of any record provided under section 65 or produced under section 71(1)(a) only –

(a) to enable the record to be inspected; and

(b) for copies of, or extracts or notes from, the record to be made or taken by or on behalf of the authorised officer.

(1A)  If a record is provided or produced to an authorised officer on the premises where the record is usually kept, the authorised officer may remove it from those premises only –

(a) with the consent of the owner, the occupier of the premises or the person in physical occupation of the premises; or

(b) if it is not practicable to inspect or copy, or take extracts or notes from, the record on the premises.

(1B)  An authorised officer may remove an instrument seized under section 71(1)(d) from the premises where the instrument is usually kept if any tax payable in respect of that instrument has not been paid.

(1C)  An authorised officer may retain possession of –

(a) an instrument if the instrument is seized under section 71(1)(d) , until the tax payable in respect of that instrument has been paid; or

(b) any other record for up to and including 28 days, without the consent of the person entitled to possession of it.

(2)  An authorised officer is to permit a person who would be entitled to inspect the record if it were not in the possession of the authorised officer to inspect the record at any reasonable time.

(3)  This section does not –

(a) prejudice a lien a person has on the record; or

(b) limit or affect section 70 .