Section 30A

A statement made by a person in response to a requirement imposed by virtue of any of sections 26, 27 to 28A and 40ZD may not be used in evidence against him on a prosecution for an offence under section 188 of the Enterprise Act 2002 unless, in the proceedings— in giving evidence, he makes a statement inconsistent with it, and evidence relating to it is adduced, or a question relating to it is asked, by him or on his behalf. A statement by an individual in response to a requirement imposed by virtue of section 26A (a “section 26A statement”) may only be used in evidence against the individual— on a prosecution for an offence under section 44, or on a prosecution for some other offence in a case falling within subsection (3). A prosecution falls within this subsection if, in the proceedings— in giving evidence, the individual makes a statement inconsistent with the section 26A statement, and evidence relating to the section 26A statement is adduced, or a question relating to it is asked, by or on behalf of the individual. A section 26A statement may not be used in evidence against an undertaking with which the individual who gave the statement has a connection on a prosecution for an offence unless the prosecution is for an offence under section 44. For the purposes of subsection (4), an individual has a connection with an undertaking if he or she is or was— concerned in the management or control of the undertaking, or employed by, or otherwise working for, the undertaking.

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Source: legislation.gov.uk · retrieved 2026-09-04