6In section 447 (production of company documents to Secretary of State), after subsection (8) (use of statements made under the section) insert—
“(8A)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.
(8B)Subsection (8A) applies to any offence other than—
(a)an offence under subsection (6) or section 451;
(b)an offence under section 5 of the Perjury Act 1911 (false statements made otherwise than on oath); or
(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).”