A qualifying disclosure is made in accordance with this section if the worker—
makes the disclosure ... to a person prescribed by an order made by the Secretary of State for the purposes of this section, and
reasonably believes—
that the relevant failure falls within any description of matters in respect of which that person is so prescribed, and
that the information disclosed, and any allegation contained in it, are substantially true.
An order prescribing persons for the purposes of this section may specify persons or descriptions of persons, and shall specify the descriptions of matters in respect of which each person, or persons of each description, is or are prescribed.