# The Proceeds of Crime Act 2002 (External Investigations) (Scotland) Order 2015, Article 26: Statements

Extent: S

(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 paragraph (1) does not apply—
(a) in the case of proceedings under Part 3 of the Act;
(b) on a prosecution for an offence under article 25(1) or (3) of this Order;
(c) on a prosecution for an offence under section 400(1) or (3) of the Act; or
(d) 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).
(3) A statement may not be used by virtue of paragraph (2)(d) 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.

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Source: https://www.legislation.gov.uk/uksi/2015/206/article/26 (the official version)
Page: https://openlegislation.uk/proceeds-of-crime-act-2002-external-investigations-scotland-order-2015/article-26
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.