For the purpose of an investigation by the Secretary of State in consequence of a report made to him under section 218(4), any obligation imposed on a person by any provision of the Companies Act 1985 to produce documents or give information to, or otherwise to assist, inspectors appointed as mentioned in section 218(5) is to be regarded as an obligation similarly to assist the Secretary of State in his investigation.
An answer given by a person to a question put to him in exercise of the powers conferred by section 218(5) may be used in evidence against him.
However, in criminal proceedings in which that person is charged with an offence to which this subsection applies—
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.
Subsection (2A) applies to any offence other than—
If a person fails or neglects to give assistance in the manner required by subsection (3), the court may, on the application of the Director of Public Prosecutions, the Lord Advocate or the Secretary of State (as the case may be) direct the person to comply with that subsection; and if the application is made with respect to a liquidator, the court may (unless it appears that the failure or neglect to comply was due to the liquidator not having in his hands sufficient assets of the company to enable him to do so) direct that the costs shall be borne by the liquidator personally.