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10.—(1) The First-tier Tribunal may—
(a)by citation require any person to attend, at a time and place specified in the citation, to answer any questions as a witness, or
(b)order any person to produce any document in the person’s custody or control which relates to any matter in the proceedings.
(2) A person receiving a citation under paragraph (1) may apply to the First-tier Tribunal to vary or set aside the citation.
(3) A person is not bound to comply with a citation unless the person has been given at least 7 clear days’ notice of the hearing or, if given less than 7 clear days’ notice, the person has informed the First-tier Tribunal that they accept the notice period given.
(4) A person, other than the parties, is not bound to comply with a citation under paragraph (1) unless the necessary expenses of the person’s attendance are paid or tendered to them.
(5) No person is required under paragraph (1) to give any evidence or produce any document which that person would be entitled to refuse to give or produce in proceedings in a court.
(6) If any person required under paragraph (1) to attend a hearing by the First-tier Tribunal, or to produce any document to the First-tier Tribunal, fails without reasonable excuse to do so, that person will be guilty of an offence and is liable on summary conviction to a fine not exceeding level 2 on the standard scale.
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