(1) This section applies if:
(a) a person (the witness ) is required to give evidence on oath before a court or tribunal; and
(b) the court or tribunal is satisfied the witness is incapable of understanding the nature of an oath; and
(c) the court or tribunal is satisfied the witness:
(i) if at least 14 years of age – understands he or she may be punished if he or she gives evidence that is false; or
(ii) if under 14 years of age – is capable of giving an intelligible account of his or her experience.
(2) The court or tribunal may permit the witness to give evidence without taking an oath.
(3) Evidence given under subsection (2) is taken to have been given on oath.
(4) This section does not affect any rule of law or practice relating to the corroboration of evidence.
(5) This section also applies with any necessary changes to a person who is to act as an interpreter in a court or tribunal.