For parents who use time outs: Do you let your child go to the bathroom or talk while in time out?

My son who is six gets time outs when he can not control his body so good. We have him sit in a chair usually. He talks and talks. I find myself often answering his questions and talking with him. Is this wrong? He always says he has to go to the bathroom when he goes in time out too. When I tell him he has to wait he will say "Fine then I will just pee myself" so I let him go. Sometimes he has to go for real, but other times he does not. There were a couple incidences where I made him wait and he did pee himself I think just to be spiteful but that was only a couple times. Also if I do let him up to use the bathroom should the time start over again?