15N.I.In Article 440 (production of company documents to Department), after paragraph (8) (use of statements made under the Article) insert—
“(8A)However, in criminal proceedings in which that person is charged with an offence to which this paragraph 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)Paragraph (8A) applies to any offence other than—
(a)an offence under paragraph (6) or Article 444; or
(b)an offence under Article 10 of the M1Perjury (Northern Ireland) Order 1979 (false statements made otherwise than on oath).”
Marginal Citations