the common law privilege against self‑incrimination or exposure to the imposition of a penalty; or
(b)
any rule of law relating to legal professional privilege or any other privilege, or the public interest,
to refuse to provide the explanation or information, produce the record or document or answer the question, required under section 6 by the Auditor‑General or an authorised person or public officer, as the case may be.
(2) However —
(a)
any information, document or thing obtained, directly or indirectly, because of the giving of the explanation or information; or
(b)
the fact of the production of the record or document or the answer to a question,
is not admissible in evidence against the individual in any civil or criminal proceeding other than a proceeding for an offence under section 177 of the Penal Code (Cap. 224) or an offence relating to the falsity of the answer, if the explanation, information or answer, or the fact of the production of the record or document, might in fact tend to incriminate the individual.
(3) Disclosure or production of, or access to, information or a record or document under section 6 does not otherwise affect the operation of a rule of law relating to legal professional privilege or other privilege or the public interest in relation to the disclosure of the information or the production of the record or document.