Comptroller and Auditor General and Committees of the Houses of the Oireachtas (Special Provisions) Act, 1998

Non-admissibility in criminal proceedings of evidence given to Comptroller or auditor.

5.—A statement or admission made by a person before the Comptroller or an auditor appointed under section 2 , or a document given or sent by a person to the Comptroller pursuant to a direction or request of the Comptroller to the person or specified in an affidavit of documents made by a person and given to the Comptroller by the person pursuant to a direction or request of the Comptroller to the person, or given or sent to such auditor by a person pursuant to a request or requirement made by him or her to the person shall not be admissible as evidence against the person in any criminal proceedings (other than proceedings in relation to an offence under subsection (6) or (7) of section 3 ) and section 4 shall be construed and have effect accordingly.