(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.
(3) Subject to subsections (5) to (8), for the purposes of enabling the making of reports, an employer with 50 or more employees shall, in accordance with this section and section 6A, establish, maintain and operate internal reporting channels and procedures for the making of such reports and fo
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