(1) This section applies to a document that has been produced to the Commission or seized and removed by an authorised officer.
(2) The document may be retained for as long as is reasonably necessary to enable it to be inspected, copies of, or extracts or notes from it to be made, and for a determination to be made as to whether subsection (3) applies.
(3) If the document is required by the Commission as evidence for the purposes of legal proceedings, it may be retained until the proceedings are finally determined.
(4) The Commission shall permit a person who would be entitled to inspect the document if it were not in the possession of the Commission to inspect the document at any reasonable time.
(5) Nothing in this section prejudices a lien a person has on the document.