Self-incrimination and savings for professional legal advisers
26.—(1) A person who is required under any provision of this Act to disclose any information or document to the Commission, an investigation officer or any authorised assistant mentioned in section 21 or 22 is not excused from making the disclosure on the ground that the disclosure of the information or document might tend to incriminate the person.
[25/2016; 10/2018]
(2) If a person mentioned in subsection (1) claims, before disclosing any information or document under any provision of this Act to any authorised assistant mentioned in section 21 or 22, the Commission or an investigation officer, that the disclosure might tend to incriminate the person, the information or document disclosed —
(a)
is not admissible in evidence against the person in criminal proceedings other than proceedings under Part 3B; and
(b)
is, to avoid doubt, admissible in evidence in civil proceedings, including proceedings under this Act.
[25/2016; 10/2018]
(3) Nothing in this Part —
(a)
compels a professional legal adviser or a legal counsel in an entity to disclose or produce a privileged communication, or a document or other material containing a privileged communication, made by or to the professional legal adviser or legal counsel in the entity (as the case may be) in that capacity; or
(b)
authorises the taking of any such document or other material which is in the possession of the professional legal adviser or legal counsel in an entity.
[25/2016]
(4) A professional legal adviser or a legal counsel in an entity who refuses to disclose the information or produce the document or other material mentioned in subsection (3) is nevertheless obliged to give the name and address (if the professional legal adviser or legal counsel in the entity, as the case may be, knows them) of the person to whom, or by or on behalf of whom, that privileged communication was made.