(1)Where a document is produced to, or inspected by, a designated officer, the officer may take copies of, or make extracts from, the document.
(2)Where a document is produced to, or inspected by, a designated officer, the officer may—
(a)remove the document at a reasonable time, and
(b)retain it for a reasonable period, if it appears to the officer to be necessary to do so.
(3)Where a document is removed in accordance with subsection (2), the person who produced the document may request—
(a)a receipt for the document, and
(b)a copy of the document.
(4)A designated officer must comply with a request under subsection (3) without charge.
(5)The removal of a document under this section is not to be regarded as breaking any lien claimed on the document.
(6)Where a document removed under this section is lost or damaged, Revenue Scotland is liable to compensate the owner of the document for any expenses reasonably incurred in replacing or repairing the document.
(7)In this section references to a document include a copy of a document.