11. After Article 440 (Department’s power to require production of documents) insert—
“Information provided: evidence
440A.—(1) A statement made by a person in compliance with a requirement under Article 440 may be used in evidence against him.
(2) But in criminal proceedings in which the person is charged with a relevant offence—
(a)no evidence relating to the statement may be adduced by or on behalf of the prosecution, 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.
(3) A relevant offence is any offence other than the following—
(a)an offence under Article 444, or
(b)an offence under Article 10 of the Perjury (Northern Ireland) Order 1979 (NI 19) (false statement made otherwise than on oath).”.