Part 8Investigations
Chapter 3Scotland
Customer information orders
401 Statements
(1)
A statement made by a financial institution in response to a customer information order may not be used in evidence against it in criminal proceedings.
(2)
But subsection (1) does not apply—
(a)
in the case of proceedings under Part 3,
(b)
on a prosecution for an offence under section 400(1) or (3), or
(c)
on a prosecution for some other offence where, in giving evidence, the financial institution makes a statement inconsistent with the statement mentioned in subsection (1).
(3)
A statement may not be used by virtue of subsection (2)(c) against a financial institution unless—
(a)
evidence relating to it is adduced, or
(b)
a question relating to it is asked,
by or on behalf of the financial institution in the proceedings arising out of the prosecution.