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    <title>Declaration not admissible in evidence against declarant.</title>
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    <description>Declarations made under the voluntary disclosure mechanism are not admissible in evidence against the declarant in proceedings for imposition of penalties, except for the specific penalty provided within the disclosure regime, and shall not be used for prosecution under the taxation, wealth, foreign exchange, corporate or customs regulatory frameworks specified in the statute.</description>
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      <description>Declarations made under the voluntary disclosure mechanism are not admissible in evidence against the declarant in proceedings for imposition of penalties, except for the specific penalty provided within the disclosure regime, and shall not be used for prosecution under the taxation, wealth, foreign exchange, corporate or customs regulatory frameworks specified in the statute.</description>
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