(1) Where a person makes, in good faith, whether in writing or otherwise, a disclosure to an appropriate person and the person making the disclosure has reasonable grounds for believing that the disclosure will show one or more of the following:
(a) that an offence under any provision of financial services legislation may have been or may be being committed;
(b) that a prescribed contravention may have been or may be being committed;
(c) that any other provision of financial services legislation may have been or may be being contravened;
(d) that evidence of any matter which comes within paragraph (a), (b) or (c) has been, is being or is likely to be deliberately concealed or destroyed,
the disclosure shall be a protected disclosure for the purposes of this Part.
(1A)Subsection (1) does not apply to a disclosure that is a protected disclosure within the meaning of the Protected Disclosures Act 2014.
(a) A person appointed to perform a pre-approval controlled function (within the
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