When affirmation may be made instead of oath

(1) Every person upon objecting to being sworn, and stating, as the ground of such objection, either that he has no religious belief, or that the taking of an oath is contrary to his religious belief, shall be permitted to make his solemn affirmation instead of taking an oath in all places and for all purposes where an oath is required by law, and that affirmation shall have the same force and effect as if it had been an oath. (2) If any person making such affirmation wilfully, falsely and corruptly affirms any matter or thing which, if deposed on oath, would have amounted to wilful and corrupt perjury, he shall be liable to be prosecuted and punished in all respects as if he had committed wilful and corrupt perjury.