Criminal Evidence Act 1992
Oath or affirmation not necessary for child etc., witness.
27.— (1) Notwithstanding any enactment, in any criminal proceedings the evidence of a person under 14 years of age may be received otherwise than on oath or affirmation if the court is satisfied that he is capable of giving an intelligible account of events which are relevant to those proceedings.
(2) If any person whose evidence is received as aforesaid makes a statement material in the proceedings concerned which he knows to be false or does not believe to be true, he shall be guilty of an offence and on conviction shall be liable to be dealt with as if he had been guilty of perjury.
(3) Subsection (1) shall apply to a person with mental handicap who has reached the age of 14 years as it applies to a person under that age.