(1) Self-incrimination not an excuse A person is not excused from a
requirement under section 238 or 238AA to produce a document, record or
statement, to give information or evidence or to answer a question on the
ground that the document, record, statement, information, evidence or answer
might incriminate the person or make the person liable to a penalty.
(2)
Answer, information or evidence not admissible if objection made However, any
answer, information or evidence given by a natural person in compliance with a
requirement under section 238 or 238AA is not admissible in evidence against
the person in criminal proceedings (except proceedings for an offence under
section 238 or 238AA) if--
(a) the person objected at the time to doing so on
the ground that it might incriminate the person, or
(b) the person was not
warned at an appropriate time that the person may object to giving the answer,
information or evidence on the ground that it might incriminate the person.
(3) Appropriate time for giving warning about incrimination An
"appropriate time" for warning a person as referred to in subsection (2) (b)
is any of the following times--
(a) the time when the requirement to give the
answer, information or evidence is made,
(b) in the case of evidence required
to be given when appearing before an inspector, any time after the start of
the appearance before the inspector,
(c) at or about the time immediately
before the person gives the answer, information or evidence.
(4) Documents,
records or statements admissible Any document, record or statement produced by
a person in compliance with a requirement under section 238 or 238AA is not
inadmissible in evidence against the person in criminal proceedings on the
ground that the document, record or statement might incriminate the person.
(5) Further information Further information obtained as a result of a
document, record or statement produced or information, evidence or answer
given in compliance with a requirement under section 238 or 238AA is not
inadmissible on the ground--
(a) that the document, record, statement,
information, evidence or answer had to be produced or given, or
(b) that the
document, record, statement, information, evidence or answer might incriminate
the person.
