If any person, in giving any testimony (either orally or in writing) otherwise than on oath, where required to do so by an order under section 2 of the Evidence (Proceedings in other Jurisdictions) Act 1975, makes a statement -
(a) which he knows to be false in a material particular, or
(b) which is false in a material particular and which he does not believe to be true,
he shall be guilty of an offence and shall be liable on conviction on indictment to imprisonment for a term not exceeding two years or a fine or both.[6]
This offence is triable either way.[7] A person guilty of this offence is liable, on conviction on indictment, to imprisonment for a term not exceeding two years, or to a fine, or to both, or, summary conviction, to imprisonment for a term not exceeding six months, or to a fine not exceeding the prescribed sum, or to both.[8]
A person shall not be liable to be convicted of any offence against this Act, or of any offence declared by any other Act to be perjury or subornation of perjury, or to be punishable as perjury or subornation of perjury, solely upon the evidence of one witness as to the falsity of any statement alleged to be false.[13]
The following cases are relevant to the interpretation of this section: