Article 26 StatementsI1
Scotland
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.
But paragraph (1) does not apply—
in the case of proceedings under Part 3 of the Act;
on a prosecution for an offence under article 25(1) or (3) of this Order;
on a prosecution for an offence under section 400(1) or (3) of the Act; or
on a prosecution for some other offence where, in giving evidence, the financial institution makes a statement inconsistent with the statement mentioned in paragraph (1).
A statement may not be used by virtue of paragraph (2)(d) 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.