Therefore, its known narrative elements are not a part of the Doctor Who universe as we, on this Wiki, choose to define it. It may have been the basis for a similar story in another medium, however — and that story may indeed be valid.
Seconds was a unproduced Doctor Who novel pitched by Lawrence Miles to Virgin Books' Missing Adventures line. It was rejected by editor Simon Winstone for being too similar to Christmas on a Rational Planet, and A Device of Death was commissioned in its stead.
Seconds would have been similar to The Italian Job, with the Third Doctor leading a band of criminals to raid the Matrix tapes from Gallifrey in the Whomobile. It would have featured the first appearance of Faction Paradox.