10Limitations on duty to supply information and use of information suppliedU.K.
(1)An information notice does not require a person to supply information if—
(a)doing so would disclose evidence of the commission of an offence, other than an offence excluded by subsection (2), and
(b)the disclosure would expose the person to proceedings for that offence.
(2)The following offences are excluded from subsection (1)—
(a)an offence under this Part;
(b)an offence under section 5 of the Perjury Act 1911 (false statements made otherwise than on oath);
(c)an offence under section 44 of the Criminal Law (Consolidation) (Scotland) Act 1995 (false statements made otherwise than on oath);
(d)an offence under Article 10 of the Perjury (Northern Ireland) Order 1979 (S.I. 1979/1714 (N.I. 19)) (false statutory declarations etc).
(3)Any relevant statement made by a person (“P”) in response to a requirement in an information notice may not be used in evidence against P on a prosecution for an offence under this Part (except section 12(4)) unless the conditions in subsection (4) are met.
(4)The conditions are that in the proceedings—
(a)in giving evidence P provides information inconsistent with the relevant statement, and
(b)evidence relating to the statement is adduced, or a question relating to it is asked, by P or on P's behalf.
(5)In subsection (3) “relevant statement”, in relation to a requirement in an information notice, means—
(a)an oral statement, or
(b)a written statement made for the purposes of the requirement.
Commencement Information
I1S. 10 in force at 1.4.2015 by S.I. 2015/954, art. 2