An individual is not
excused from complying with a requirement under section 72 on the ground
that the answer to a question or the production of a document or other thing
might incriminate the individual or render the individual liable to a penalty,
but neither —
(a) an
answer given by the individual that was given to comply with the requirement;
nor
(b) the
fact that a document or other thing produced by the individual to comply with
the requirement was produced,
is admissible in
evidence in any civil or criminal proceedings against the individual other
than proceedings for an offence against section 88(1)(b).