s 106 Rules
(1) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . (1A) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . (2) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . (3) In the case of an appeal under section 82 ... ..., Tribunal Procedure Rules may enable the Tribunal to certify that the appeal had no merit (and shall make provision for the consequences of the issue of a certificate). (4) A person commits an offence if without reasonable excuse he fails to comply with a requirement imposed in accordance with Tribunal Procedure Rules in connection with proceedings under section 82 ... ... to attend before . . . the Tribunal— (a) to give evidence, or (b) to produce a document. (5) A person who is guilty of an offence under subsection (4) shall be liable on summary conviction to a fine not exceeding level 3 on the standard scale.