ihta84/s246.- Failure to appear before Special Commissioners.

[1975 Sch.4 para.29.]

[246. A person who, after being duly summoned under section 224(3) above, neglects or refuses to appear before the Special Commissioners at the time and place appointed for that purpose, or refuses to be sworn or to answer any lawful question concerning the matters under consideration, shall be liable to a penalty not exceeding £50. ¹ ]

1 Repealed by the General and Special Commissioners (Amendment of Enactments) Regulations 1994. (S.I. 1994 No. 1813).