(1) If a document is produced to an assessor, the assessor may—(a) inspect the document; and(b) make a copy of, or take an extract from, the document; and(c) keep the document while it is necessary for the assessment.
(2) If the assessor keeps the document, the assessor must permit a person otherwise entitled to possession of the document to inspect, make a copy of, or take an extract from, the document at the reasonable time and in the reasonable way decided by the assessor.