A qualifying disclosure is made in accordance with this section if the worker makes the disclosure ...—
to his employer, or
where the worker reasonably believes that the relevant failure relates solely or mainly to—
the conduct of a person other than his employer, or
any other matter for which a person other than his employer has legal responsibility,
to that other person.
A worker who, in accordance with a procedure whose use by him is authorised by his employer, makes a qualifying disclosure to a person other than his employer, is to be treated for the purposes of this Part as making the qualifying disclosure to his employer.