In section 219 of the [1986 c. 45.] Insolvency Act 1986, after subsection (2) (answers given by a person pursuant to powers conferred by section 218 may be used in evidence against him) there is inserted—
“(2A)However, in criminal proceedings in which that person is charged with an offence to which this subsection 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.
(2B)Subsection (2A) applies to any offence other than—
(a)an offence under section 2 or 5 of the [1911 c. 6.] Perjury Act 1911 (false statements made on oath otherwise than in judicial proceedings or made otherwise than on oath), or
(b)an offence under section 44(1) or (2) of the [1995 c. 39.] Criminal Law (Consolidation) (Scotland) Act 1995 (false statements made on oath or otherwise than on oath).”