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