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Section 198(4)

IA 1986
Insolvency Act 1986 · United Kingdom

If a person so summoned fails to appear at the time and place specified, or refuses to be examined or to make the production required, the sheriff principal shall proceed against him as a witness or haver duly cited; and failing to appear or refusing to give evidence or make production may be proceeded against by the law of Scotland.

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