Section 73(2)

Paragraph (1) does not apply— in the case of proceedings under Parts 2 to 4 of the Proceeds of Crime Act 2002 (confiscation proceedings) ; on a prosecution for an offence under section 5 of the Perjury Act 1911 (false statements) ; on a prosecution for an offence under Article 10 of the Perjury (Northern Ireland) Order 1979 (false statements) ; on a prosecution for an offence under section 44(2) of the Criminal Law (Consolidation) (Scotland) Act 1995 (false statements and declarations) ; on a prosecution for an offence under regulation 88; or for some other offence where, in giving evidence, the person makes a statement inconsistent with the statement mentioned in paragraph (1).

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