(1)In any proceedings (whether or not under this Act), any statement made in pursuance of a requirement imposed by or under section 5A, 6 to 10, 12C, 15 to 15C or 19(c) of, or Schedule 1 to, this Act, or by or under rules made for the purposes of this Act under the Insolvency Act 1986 or under the 1989 Order, may be used in evidence against any person making or concurring in making the statement.

(2) However, in criminal proceedings in which any such person is charged with an offence to which this subsection applies -

(a) no evidence relating to the statement may be adduced, and

(b) 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.

(3) Subsection (2) applies to any offence other than -

(a) an offence which is -

(i) created by rules made for the purposes of this Act under the Insolvency Act 1986, and

(ii) designated for the purposes of this subsection by such rules or by regulations made by the Secretary of State;

(b) an offence which is -