1181. Admissibility of evidence not affected by offer of settlement.

Statements made or documents produced by or on behalf of a person are not inadmissible in:

  1.  

    (1)     any criminal proceedings against him for any form of fraudulent conduct in connection with or in relation to stamp duty;

  2.  

    (2)     any proceedings against him for the recovery of any stamp duty or interest thereon from him; or

  3.  

    (3)     any proceedings for a penalty, or on appeal against the determination of a penalty,

in connection with or in relation to stamp duty, by reason only that it has been drawn to the person's attention:

  1.  

    (a)     that, where serious stamp duty fraud has been