(1) An employer shall not penalise or threaten penalisation against an employee, or cause or permit any other person to penalise or threaten penalisation against an employee -

(a) for making a disclosure or for giving evidence in relation to such disclosure in any proceedings relating to a relevant offence, or

(b) for giving notice of his or her intention to do so.

(1A) Subsection (1) does not apply to the making of a disclosure that is a protected disclosure within the meaning of the Protected Disclosures Act 2014.

(2) Schedule 2 shall have effect in relation to an alleged contravention of subsection (1).

(3) Nothing in paragraphs (a), (c), (d), (e) and (f) of the definition of "penalisation" shall be construed in a manner which prevents an employer from -

(a) ensuring that the business concerned is carried on in an efficient manner, or

(b) taking any action required for economic, technical or organisational reasons.