72.— (1) Nothing in this Part shall operate to require a person to produce to an inspector books, documents or other records, or to provide any information, that he or she would be entitled to refuse to produce or provide on the grounds of legal professional privilege or authorise the taking of possession of any such books, documents or records.

(2) A statement or admission made by a person pursuant to a requirement under this Part shall not be admissible in evidence in proceedings brought against that person for an offence (other than an offence under this Part).