(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.

(2)