(1) The Commissioner may take, and retain for as long as is necessary, possession of a document produced under paragraph 70 - 5 (2)( c ).
(2) The entity otherwise entitled to possession of the document is entitled to be supplied, as soon as practicable, with a copy certified by the Commissioner to be a true copy.
(3) The certified copy must be received in all courts and tribunals as evidence as if it were the original.
(4) Until a certified copy is supplied, the Commissioner must,
at such times and places as the Commissioner thinks appropriate, permit the
entity otherwise entitled to possession of the document, or a n individual
authorised by that entity , to inspect and make copies of, or take extracts
from, the document.