General Rate Act 1967

104 Attendance of defaulter for purposes of inquiry.

(1) For the purpose of enabling inquiry to be made in . his presence as to the conduct and means of a person in relation to whom a return of insufficiency of distress has been made a mentioned in section 102(1) of this Act, a justice of the peace having jurisdiction in the petty sessions area in which the return is made may at any time issue a summons to that person to appear before a magistrates' court having jurisdiction under this Part of this Act and, if he does not appear in obedience to the summons, may issue a warrant for his arrest or, without issuing a summons, issue in the first instance a warrant for his arrest.

(2) Where a warrant is issued under this section, then, unless the sum in respect of which the warrant is issued is sooner paid to the police officer holding the warrant, the warrant may be executed in the like manner, and the like proceedings may be taken for the execution thereof, in any part of the United Kingdom, as if it had been a warrant of arrest issued under section 15 of the [1952 c. 55.] Magistrates' Courts Act 1952.