Section 197(3)

The judge or sheriff principal has in the matter referred the same power of summoning and examining witnesses, of requiring the production and delivery of documents, of punishing defaults by witnesses, and of allowing costs and expenses to witnesses, as the court which made the winding-up order. These powers are in addition to any which the judge or sheriff principal might lawfully exercise apart from this section.

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Source: legislation.gov.uk · retrieved 2026-09-04