282.—(1) A statement made by a person in compliance with an information requirement is admissible in evidence in any proceedings, so long as it also complies with any requirements governing the admissibility of evidence in the circumstances in question.
(2) But in proceedings to which this paragraph applies—
(a)no evidence relating to the statement may be adduced, and
(b)no question relating to it may be asked,
by or on behalf of the prosecution or (as the case may be) the Regulator, unless evidence relating to it is adduced, or a question relating to it is asked, in the proceedings by or on behalf of that person.
(3) Paragraph (2) applies to—
(a)criminal proceedings in which that person is charged with a relevant offence, or
(b)proceedings as a result of which that person may be required to pay a financial penalty under or by virtue of—
(i)section 164 of the Pension Schemes Act (breach of regulations) or Article 10 of the 1995 Order (civil penalties), or
(ii)any provision in force in Great Britain corresponding to a provision mentioned in head (i).
(4) In this Article—
“information requirement” means any statement made in compliance with any duty imposed by or by virtue of—
Article 59 (duty of trustees or managers to provide scheme return);
Article 65 (duty to report breaches of the law);
Article 67 (requirement to provide information to the Regulator);
Article 70 (inspection of premises: powers of inspectors to examine etc.);
Article 73(2)(d) (power of inspector entering under warrant to require a person to provide an explanation of a document);
Article 172 (information to be provided to the Board);
Article 173 (notices requiring provision of information to the Board);
Article 174 (entry of premises: powers of appointed persons to examine etc.);
Article 176(2)(d) (power of inspector entering under warrant to require a person to provide an explanation of a document);
Article 191 (power to make order enabling PPF Ombudsman to obtain information, documents etc.);
Article 192 or 193 (disclosure of information on references made to PPF Ombudsman);
Article 207 (failure to make payments in accordance with schedule of contributions);
paragraph 19 of Schedule 1 to the Pensions Act 2004 (power to make regulations enabling Regulator to summon persons to give evidence before it);
paragraph 11 of Schedule 4 to that Act (the Pensions Regulator Tribunal: evidence);
“relevant offence” means any offence other than one under—
Article 72 (neglect or refusal to provide information etc. to the Regulator);
Article 75 (providing false or misleading information to the Regulator);
Article 175 (neglect or refusal to provide information etc. to the Board);
Article 177 (providing false or misleading information to the Board);
any provision in force in Great Britain corresponding to a provision mentioned in paragraphs (a) to (d);
Article 10 of the Perjury (Northern Ireland) Order 1979 (NI 19) (false statements made otherwise than on oath);
section 5 of the Perjury Act 1911 (c. 6) (false statements made otherwise than on oath);
section 44(2) of the Criminal Law (Consolidation) (Scotland) Act 1995 (c. 39) (false statements made otherwise than on oath).