A person is not to be excused from—
answering any question put to him in proceedings relating to property, or
complying with any order made in proceedings relating to property,
on the ground that doing so may incriminate him or his spouse or civil partner of an offence under this Act or a related offence.
But, in proceedings for an offence under this Act or a related offence, a statement or admission made by the person in—
answering such a question, or
complying with such an order,
is not admissible in evidence against him or (unless they married or became civil partners after the making of the statement or admission) his spouse or civil partner.
“Proceedings relating to property” means any proceedings for—
the recovery or administration of any property,
the execution of a trust, or
an account of any property or dealings with property,
and “property” means money or other property whether real or personal (including things in action and other intangible property).
“Related offence” means—
conspiracy to defraud;
any other offence involving any form of fraudulent conduct or purpose.