24A.— (1) A person who makes an appropriate disclosure of information to the Commission about the conduct of F57[an undertaking, an associate of an undertaking, an association of undertakings or a postal service provider] incurs no civil or criminal liability for having done so.

(2) For the purpose of subsection (1), a person makes an appropriate disclosure of information about the conduct of F58[an undertaking, an associate of an undertaking, an association of undertakings or a postal service provider] only if—

F59[(a) the conduct relates to the provision of—

(i) an electronic communications network or service or an associated facility, or

(ii) a postal service,

and]

(b) the person—

(i) believes on reasonable grounds that the information is true, or

(ii) not being able to form a belief on reasonable grounds about the truth of the information, believes on reasonable grounds that the information may be true and to be of sufficient significance to justify its disclosure with a view to enabling its truth to be investigated by the Commission or by a law enforcement authority that has a legitimate interest in receiving the information (such as the Garda Síochána).

F60[(2A) Subsection (1) does not apply where the disclosure is a protected disclosure within the meaning of the Protected Disclosures Act 2014.]

(3) The Commission may not divulge the identity of a person who has made an appropriate disclosure to it without first obtaining the person’s consent, except in so far as it may be necessary to ensure proper investigation of the matters to which the disclosure relates. This subsection applies despite any other enactment or rule of common law to the contrary.

(4) If a person has made an appropriate disclosure to the Commission, the Commission shall, so far as practicable and in accordance with the law, notify the person of the outcome of any investigation into the matters to which the disclosure relates.

(5) The Commission may decline to accept or deal with a disclosure of information made to it by a person about the conduct of F61[an undertaking, an associate of an undertaking, an association of undertakings or a postal service provider] if it is satisfied on reasonable grounds that the information is false or misleading or that the disclosure is frivolous or vexatious.]