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 investigating officer, such officer or person as the Commission has authorised in writing to accompany the investigating officer, an inspector or a person required by the inspector, under a requirement made of him or her under any provision of this Act on the ground that the disclosure of the information or document might tend to incriminate him or her.
[23/2007]
(2)  Where a person claims, before making a statement disclosing information that he or she is required to under any provision of this Act to the Commission or (as the case may be) to an investigating officer, such officer or person as the Commission has authorised in writing to accompany the investigating officer, an inspector or a person required by the inspector, that the statement might tend to incriminate him or her, that statement —
(a)is not admissible in evidence against him or her in criminal proceedings other than proceedings under Part 5; but
(b)is, for the avoidance of doubt, admissible in evidence in civil proceedings, including proceedings under this Act.
[23/2007]
(3)  Nothing in this Part —
(a)compels 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 or her in that capacity; or
(b)authorises the taking of any such document or other material which is in his or her possession.
(4)  A professional legal adviser who refuses to disclose the information or produce the document or other material referred to in subsection (3) is nevertheless obliged to give the name and address (if the adviser knows them) of the person to whom, or by or on behalf of whom, that privileged communication was made.