A qualifying disclosure is made in accordance with this section if—
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the worker reasonably believes that the information disclosed, and any allegation contained in it, are substantially true,
he does not make the disclosure for purposes of personal gain,
the relevant failure is of an exceptionally serious nature, and
in all the circumstances of the case, it is reasonable for him to make the disclosure.
In determining for the purposes of subsection (1)(e) whether it is reasonable for the worker to make the disclosure, regard shall be had, in particular, to the identity of the person to whom the disclosure is made.