76. Privilege of witnesses
(1) A person shall not be compelled by virtue of an order under section 75 to give any evidence which he could not be compelled to give —
(a) in civil proceedings in the part of the United Arab Emirates in which the court that made the order exercises jurisdiction; or
(b) subject to subsection (2), in civil proceedings in the jurisdiction in which the requesting court exercises jurisdiction.
(2) Subsection (1)(b) shall not apply unless the subject person's claim to be exempt from giving the evidence is either —
(a) supported by a statement contained in the request (whether it is so supported unconditionally or subject to conditions that are fulfilled); or
(b) conceded by the applicant for the order,
and where such a claim by any person is not so supported or conceded, he may (subject to the other provisions of this section) be required to give the evidence to which the claim relates but that evidence shall not be transmitted to the requesting court if that court, on the matter being referred to it, upholds the claim.
(3) In this section, references to giving evidence include references to answering any questions and to producing any document and the reference in subsection (2) to the transmission of evidence given by a person shall be construed accordingly.