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3In section 44 (obtaining information and documents from companies), after subsection (5) (use of statements made under the section) insert—
“(5A)However, in criminal proceedings in which that person is charged with an offence to which this subsection applies—
(a)no evidence relating to the statement may be adduced, and
(b)no question relating to it may be asked,
by or on behalf of the prosecution, unless evidence relating to it is adduced, or a question relating to it is asked, in the proceedings by or on behalf of that person.
(5B)Subsection (5A) above applies to any offence other than—
(a)an offence under section 71(1)(b), (3) or (4) below;
(b)an offence under section 5 of the [1911 c. 6.] Perjury Act 1911 (false statements made otherwise than on oath);
(c)an offence under section 44(2) of the [1995 c. 39.] Criminal Law (Consolidation) (Scotland) Act 1995 (false statements made otherwise than on oath); or
(d)an offence under Article 10 of the [S.I. 1979/1714 (N.I. 19).] Perjury (Northern Ireland) Order 1979 (false statements made otherwise than on oath).”
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