(1)Subject to this section, sections 270 to 275 apply to statements of opinion as they apply to statements of fact, subject to the necessary modifications and in particular the modification that a reference in those sections to a fact stated in a statement must be read as a reference to a matter dealt with in the statement.

(2)Section 272, as applied by subsection (1), does not make admissible in criminal proceedings a statement of opinion in a record unless that statement would be admissible in those proceedings if made while giving oral evidence by the person who originally supplied the information from which the record was compiled; but where a statement of opinion in a record deals with a matter on which the person who originally supplied that information is (or if living would be) qualified to give oral expert evidence, section 272, as applied by subsection (1), has effect in relation to that statement as if so much of section 272(1) as requires personal knowledge on the part of that person were omitted.

(3)Where a person is called as a witness in criminal proceedings, a statement of opinion by him on a relevant matter on which he is not qualified to give expert evidence, if made as a way of conveying relevant facts personally perceived by him, is admissible as evidence of what he perceived.