(1) A summons issued by the Board under section 214 or by the Commissioner under section 258 must be in writing, be signed by the Board or Commissioner, and state—
(a) the date and time when, and the place where, the person must attend; and
(b) the documents, things, or information that the person is required to bring and produce to the Board or Commissioner; and
(c) the entitlement to be paid or tendered a sum in respect of witnesses’ fees, allowances, and expenses; and
(d) the penalty for failing to attend.
(2) A summons may be served by—
(a) delivering it personally to the person summoned; or
(b) posting it to the person summoned at that person’s usual place of residence or address for service.
(3) A summons must,—
(a) if it is to be served by personal delivery, be served at least 48 hours before the attendance of the witness is required:
(b) if it is to be served by post, be served at least 10 days before the attendance of the witness is required.
(4) A summons that is posted is treated as having been served when it would have been delivered in the ordinary course of post.