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13The [S.I. 1986/1032.] Companies (Northern Ireland) Order 1986 is amended as follows.
14In Article 427 (production of documents and evidence to inspectors conducting investigations into companies), after paragraph (5) (use of answers given to inspectors) insert—
“(5A)However, in criminal proceedings in which that person is charged with an offence to which this paragraph applies—
(a)no evidence relating to the answer may be adduced, and
(b)no question relating to it may be asked,
by or on behalf of the prosecution, 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.
(5B)Paragraph (5A) applies to any offence other than an offence under Article 7 or 10 of the Perjury (Northern Ireland) Order 1979 (false statements made on oath otherwise than in judicial proceedings or made otherwise than on oath).”
15In Article 440 (production of company documents to Department), after paragraph (8) (use of statements made under the Article) insert—
“(8A)However, in criminal proceedings in which that person is charged with an offence 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, 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.
(8B)Paragraph (8A) applies to any offence other than—
(a)an offence under paragraph (6) or Article 444; or
(b)an offence under Article 10 of the [S.I. 1979/1714 (N.I. 19).] Perjury (Northern Ireland) Order 1979 (false statements made otherwise than on oath).”
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