The Companies Act No. 17 of 2015

Section 237 of The Companies Act No. 17 of 2015: Admissibility in evidence of statements

(1) In any legal proceedings (whether or not under this Act), any statement made in compliance or purported compliance with a requirement imposed by or under this Part or the Fourth Schedule, or by or under any regulations made for the purposes of this Part, are admissible in evidence against any person making or concurring in making the statement.
(2) However, in criminal proceedings in which any such person is charged with an offence to which this subsection applies—
(a) no evidence relating to the statement may be adduced; and
(b) no question relating to it may be asked, by or on behalf of the prosecution, unless evidence relating to it is adduced, or a question relating to it is asked, in the proceedings by or on behalf of that person. (3) Subsection (2) applies to any offence other than—
(a) an offence (if any) that is created by the regulations for the purposes of this section; or
(b) an offence under—
(i) section 107 of the Penal Code (Cap. 63) (perjury and subornation of perjury); or
(ii) section 114 of that Code (false swearing).

Check the current authoritative text and amendment history before relying on this provision.

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