(1) This section applies to a person to whom a report (including an anonymous report) is made or transmitted under this Act (in this section referred to as a 'person to whom this section applies').
(2) Subject to subsection (3), a person to whom this section applies shall keep a record of every report made or transmitted to the person under this Act.
(a) A person to whom an anonymous report is made or transmitted under this Act shall make a record, in such form and manner as the person considers appropriate, of its receipt or transmission, as the case may be, and of such information relating to the report as that person considers necessary and appropriate for the purposes of the application of this Act should the reporting person be subsequently identified and penalised for having made the report.
(b) Records made under paragraph (a) shall be retained for no longer than is necessary and proportionate to comply with the provisions of this or any other enactment.
(4) Where a recorded
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