61.— F5[(1)] Where a person communicates his or her opinion, whether in writing or otherwise, to the Authority that—

(a) an offence under this Act has been or is being committed,

(b) any provision of this Act has not been or is not being complied with, or

(c) an offence under the Act of 2001 has been or is being committed in relation to the property of a charitable organisation,

then, unless he or she acted in bad faith, the person shall not be regarded as having committed any breach of duty towards the charitable organisation or any other person, and no person shall have a cause of action against the first-mentioned person in respect of that communication.

F5[(2) Subsection (1) does not apply to a communication that is a protected disclosure within the meaning of the Protected Disclosures Act 2014.]