Paragraph 7 StatementsI1I2

A statement made by a person in response to a requirement imposed under a customer information order may not be used in evidence against them in criminal proceedings.

Sub-paragraph (1) does not apply on a prosecution for an offence where, in giving evidence, the person makes a statement inconsistent with the statement mentioned in sub-paragraph (1).

A statement may not be used against a person by virtue of sub-paragraph (2) unless—

by or on behalf of the person in the proceedings arising out of the prosecution.