Paragraph 7 Statements
A statement made by a financial institution in response to an account monitoring order may not be used in evidence against it in criminal proceedings.
But sub-paragraph (1) does not apply—
in the case of proceedings for contempt of court;
in the case of proceedings under article 15 where the financial institution has been convicted of an offence under any of articles 6 to 9;
on a prosecution for an offence where, in giving evidence, the financial institution makes a statement inconsistent with the statement mentioned in sub-paragraph (1).
A statement may not be used by virtue of sub-paragraph (2)(c) against a financial institution unless—
evidence relating to it is adduced, or
a question relating to it is asked,
by or on behalf of the financial institution in the proceedings arising out of the prosecution.