39BProtection against self-incrimination—information gathering notices under section 37(1)

39B Protection against self-incrimination—information gathering notices under section 37(1) (1) It is not a reasonable excuse for a natural person or a body corporate to refuse or to fail to provide information, produce a document or give evidence, in compliance with an information gathering notice under section 37(1), if the provision of the information, production of the document or giving of the evidence would tend to incriminate the natural person or body corporate or expose the natural person or body corporate to a penalty. (2) Any information provided, document produced or evidence given by a natural person, in compliance with an information gathering notice under section 37(1), is not admissible as evidence against that natural person in a criminal proceeding, other than in a proceeding arising out of the false or misleading nature of the information or document. (3) Any information provided, document produced or evidence given by a body corporate, in compliance with an information gathering notice under section 37(1), is not admissible as evidence against that body corporate in a criminal proceeding, other than— (a) in a proceeding arising out of the false or misleading nature of the information or document; or (b) in a criminal proceeding under this Act or relevant legislation. S. 39C inserted by No. 41/2021 s. 5.