14. Power to examine on oath
(1) An authorised officer may administer an oath to a person required to attend before him in pursuance of section 13 and may examine that person on oath.
(2) Where any such person conscientiously objects to take an oath, he may make an affirmation that he conscientiously objects to take an oath and that he will state the truth, the whole truth and nothing but the truth to all questions asked him.
(3) An affirmation so made is of the same force and effect, and entails the same penalties, as an oath.