37.—(1) In neither of the cases referred to in subsection (2) shall the statement concerned of the claimant or, as the case may be, the respondent (or, as appropriate the deemed acceptance by the respondent) be capable of being used in evidence against the claimant or the respondent (or, in the case of the respondent, constitute an admission of liability by him or her) or operate in any manner to prejudice any proceedings.

(2) The cases referred to in subsection (1) are—

(a) a case in which a statement in writing, in response to a notice under section 30, is made by a claimant that he or she accepts an assessment in circumstances where a statement in writing, in response to such a notice, is made by a respondent that he or she does not accept that assessment, and

(b) a case in which either—

(i) a statement in writing, in response to a notice under section 30, is made by a respondent that he or she does accept an assessment, or

(ii) a respondent is deemed, by virtue of section 31, to have accepted an assessment,

in circumstances where a statement in writing, in response to such a notice, is made by a claimant that he or she does not accept that assessment.