(1) A disclosure is made in the manner specified in this section if the worker makes it -

(a) to the worker's employer, or

(b) where the worker reasonably believes that the relevant wrongdoing which the disclosure tends to show relates solely or mainly -

(i) to the conduct of a person other than the worker's employer, or

(ii) to something for which a person other than the worker's employer has legal responsibility,

to that other person.

(2) A worker who, in accordance with a procedure the use of which by the worker is authorised by the worker's employer, makes a disclosure to a person other than the employer is to be treated for the purposes of this Act as making the disclosure to the employer.