17.— (1) A person who makes a statement to a member of the Garda Síochána during the investigation of an arrestable offence (not being a person who is at that time suspected by any such member of having committed it) may make a statutory declaration that the statement is true to the best of the person’s knowledge and belief.

(2) For the purposes of section 1(1)(d) of the Statutory Declarations Act 1938 a member of the Garda Síochána may take and receive a statutory declaration made under subsection (1).

(3) Instead of taking and receiving such a statutory declaration the member may take the person’s statement on oath or affirmation and for that purpose may administer the oath or affirmation to him or her.