A statement made by a financial institution in response to an account monitoring order may not be used in evidence against it in criminal proceedings.
But subsection (1) does not apply—
in the case of proceedings under Part 2 or 4,
in the case of proceedings for contempt of court, or
on a prosecution for an offence where, in giving evidence, the financial institution makes a statement inconsistent with the statement mentioned in subsection (1).
A statement may not be used by virtue of subsection (2)(c) against a financial institution unless—
evidence relating to it is adduced, or
a question relating to it is asked,
by or on behalf of the financial institution in the proceedings arising out of the prosecution.