37.— (1) Where a person communicates his or her opinion, whether in writing or otherwise, to a member of the Garda Síochána or a member of IFI that—

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

(b) any provision of this Act or any other enactment or rule of law has been or is being contravened, or

(c) there has been other serious wrongdoing in relation to IFI,

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

(2) Where a person communicates his or her opinion, whether in writing or otherwise, to the Minister that a direction given by the Minister under this Act has been or is being contravened then, unless the person acts in bad faith, he or she shall not be regarded as having committed any breach of duty towards any other person, and no person shall have a cause of action against the first-mentioned person in respect of that communication.

(3) This section applies to a communication—

(a) that would, but for this section, constitute a breach of duty by the person who made it, or

(b) in respect of which, another person would, but for this section, have a cause of action against the person who made it.

F4[(4) This section does not apply to a communication that is a protected disclosure within the meaning of the Protected Disclosures Act 2014.]