Self-incrimination and savings for professional legal advisers
66.—(1)  A person is not excused from disclosing any information or document to the Commission or, as the case may be, to an inspector or investigating officer, under a requirement made of him under any provision of this Act on the ground that the disclosure of the information or document might tend to incriminate him.
(2)  Where a person claims, before making a statement disclosing information that he is required to under any provision of this Act to the Commission or, as the case may be, to an inspector or investigating officer, that the statement might tend to incriminate him, that statement —
(a)shall not be admissible in evidence against him in criminal proceedings other than proceedings under Part V; but
(b)shall, for the avoidance of doubt, be admissible in evidence in civil proceedings, including proceedings under this Act.
(3)  Nothing in this Part shall —
(a)compel a professional legal adviser to disclose or produce a privileged communication, or a document or other material containing a privileged communication, made by or to him in that capacity; or
(b)authorise the taking of any such document or other material which is in his possession.
(4)  A professional legal adviser who refuses to disclose the information or produce the document or other material referred to in subsection (3) shall nevertheless be obliged to give the name and address (if he knows them) of the person to whom, or by or on behalf of whom, that privileged communication was made.
[40/2005]
[SFA 2002 Ed., s. 153]