25Directions for use in subsequent proceedings of evidence taken abroad

25 Directions for use in subsequent proceedings of evidence taken abroad

25 Directions for use in subsequent proceedings of evidence taken abroad

(1) If, under section 23, a superior court makes an order in relation to a committal proceeding, it may include in the order a direction that evidence taken outside the State under the order may, subject to this Division, be tendered in a proceeding that is—

(a) a criminal proceeding that results from the committal proceeding, or

(b) a related civil proceeding.

(2) If, under section 20 or 23, a superior court makes an order in relation to a criminal proceeding (other than a committal proceeding), it may include in the order a direction that evidence taken outside the State under the order may, subject to this Division, be tendered in a proceeding that is a related civil proceeding.

(3) In this section—

related civil proceeding, in relation to a criminal proceeding, means any civil proceeding arising from the same subject-matter from which the criminal proceeding arose, and, in particular, includes—

(a) a proceeding under the Confiscation of Proceeds of Crime Act 1989, or

(b) a proceeding for the recovery of tax, or of any duty, levy or charge payable to the State.