In any proceedings (whether or not under this Act)—
a statement of affairs prepared for the purposes of any provision of this Act which is derived from the Insolvency Act 1985,
a statement made in pursuance of a requirement imposed by or under Part 2 of the Banking Act 2009 (bank insolvency),
a statement made in pursuance of a requirement imposed by or under Part 3 of that Act (bank administration), and
any other statement made in pursuance of a requirement imposed by or under any such provision or by or under rules made under this Act,
may be used in evidence against any person making or concurring in making the statement.
However, in criminal proceedings in which any such person is charged with an offence to which this subsection applies—
no evidence relating to the statement may be adduced, and
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.
Subsection (2) applies to any offence other than—
an offence under section 22(6), 47(6), 48(8), 66(6), 67(8), 95(8), ... 99(3), 131(7), 192(2), 208(1)(a) or (d) or (2), 210, 235(5), 353(1), 354(1)(b) or (3) or 356(1) or (2)(a) or (b) or paragraph 4(3)(a) of Schedule 7;
an offence which is—
created by rules made under this Act, and
designated for the purposes of this subsection by such rules or by regulations made by the Secretary of State;
an offence which is—
created by regulations made under any such rules, and
designated for the purposes of this subsection by such regulations;
an offence under section 1, 2 or 5 of the Perjury Act 1911 (false statements made on oath or made otherwise than on oath); or
an offence under section 44(1) or (2) of the Criminal Law (Consolidation) (Scotland) Act 1995 (false statements made on oath or otherwise than on oath).
Regulations under subsection (3)(b)(ii) shall be made by statutory instrument and, after being made, shall be laid before each House of Parliament.