10C. (1) Subject to subsection (3), the Commissioner shall, within 14 days of receipt of a report made or transmitted to the Commissioner (other than reports transmitted to the Commissioner in the manner specified in section 8), or, in exceptional circumstances, due to the nature and complexity of such report, within such extended period as the Commissioner considers reasonable in those circumstances—

(a) identify—

(i) such prescribed person or persons (other than the Commissioner) as the Commissioner considers appropriate, or

(ii) an other suitable person other than a prescribed person (in this section referred to as an "other suitable person") who, in the opinion of the Commissioner, appears, by reason of the nature of such person’s responsibilities or functions, to be appropriate to be the recipient of the report, and to have the competence to provide feedback and follow-up and protect the identity of the reporting person and persons concerned in accordance with sections 16 and 16A, where—

(I) there is no prescribed person whom the Commissioner considers appropriate to be the recipient of the report, or

(II) having regard to the nature of the relevant wrongdoing concerned or the circumstances of the report, the Commissioner is of the opinion that the report should not be transmitted to a prescribed person because to do so would create a risk of serious penalisation against the reporting person or that evidence of the relevant wrongdoing would be concealed or destroyed,

and

(b) transmit the report to such prescribed person or other suitable person, as the case may be.

(2) The Commissioner shall notify the reporting person, in writing, as soon as practicable, of the transmission of the report under subsection (1) and the reasons for the transmission.

(3) Where the period specified in subsection (1) is extended as provided for by that subsection, the Commissioner shall notify the reporting person, in writing, as soon as practicable, of the extension or any further extension, as the case may be, and the reasons for that extension or further extension.

(4) When transmitting a report to an other suitable person under subsection (1), the Commissioner shall inform such person, in writing, of the obligations imposed on the person by this Act.

(5) Where a prescribed person or other suitable person cannot be identified under subsection (1), the Commissioner shall accept the report and notify the reporting person accordingly and of the reasons for accepting the report, in writing, as soon as practicable.

(6) The Commissioner shall establish procedures for handling reports accepted under subsection (5) and for follow-up.

(7) The procedures referred to in subsection (6) shall include the following:

(a) diligent follow-up, which shall include at least the following:

(i) the carrying out of an initial assessment, including seeking further information from the reporting person if required, as to whether there is prima facie evidence that a relevant wrongdoing may have occurred;

(ii) if, having carried out an initial assessment, the Commissioner decides that there is no prima facie evidence that a relevant wrongdoing may have occurred—

(I) closure of the procedure, and

(II) notification of the reporting person, in writing, as soon as practicable of the decision and the reasons for it;

(iii) if, having carried out an initial assessment, the Commissioner decides that there is prima facie evidence that a relevant wrongdoing may have occurred, but that the relevant wrongdoing is clearly minor and does not require further follow-up—

(I) closure of the procedure, and

(II) notification of the reporting person, in writing, as soon as practicable of the decision and the reasons for it;

(iv) having carried out an initial assessment—

(I) closure of the procedure in the case of repetitive reports where the Commissioner decides that the report does not contain any meaningful new information about a relevant wrongdoing compared to a previous report (including any report made before the commencement of section 14 of the Protected Disclosures (Amendment) Act 2022 (in this clause referred to as a "past report")) made or transmitted to the Commissioner or any other person in respect of which the relevant procedures (including any procedures that applied at the time any past report was made) were concluded, unless new legal or factual circumstances justify a different follow-up, and

(II) notification of the reporting person, in writing, as soon as practicable of the decision referred to in clause (I) and the reasons for it;

(v) if, having carried out an initial assessment, the Commissioner decides that there is prima facie evidence that a relevant wrongdoing may have occurred, the taking of appropriate action in accordance with the functions conferred on the Commissioner by or under this Act to address the relevant wrongdoing, having regard to the nature and seriousness of the matter concerned;

(b) where the procedure has not otherwise been closed under subparagraph (ii), (iii) or (iv) of paragraph (a), the provision of feedback to the reporting person within a reasonable period, being not more than—

(i) where acknowledgement of receipt of the report was sent to the reporting person under section 7A(1)(a) or 10B(3), as the case may be—

(I) 3 months from the date of such acknowledgement, or

(II) 6 months from the date of the acknowledgement in duly justified cases due to the particular nature and complexity of the report,

or

(ii) where no acknowledgement of receipt of the report was sent to the reporting person under section 7A(1)(a) or 10B(3), as the case may be—

(I) 3 months from the date of expiry of the period of 7 days after the report was made, or

(II) 6 months from the date of expiry of the period of 7 days after the report was made in duly justified cases due to the particular nature and complexity of the report;

(c) where feedback is not or is not likely to be provided to the reporting person within the period of 3 months referred to in paragraph (b)(i)(I), notification of the reporting person, in writing, as soon as practicable of the extension of that period under paragraph (b)(i)(II);

(d) the provision to the reporting person, where he or she so requests in writing, of further feedback at intervals of 3 months until such time as the procedure relating to the report concerned is closed, the first such period of 3 months commencing on the date on which feedback is provided to the reporting person under paragraph (b);

(e) save as provided for by or under any enactment or rule of law and subject to subsection (11), communication to the reporting person, in writing, as soon as is practicable, of the final outcome of any investigation triggered by the report;

(f) where a report concerns a breach, transmission as soon as practicable of the information contained in the report to relevant competent institutions, bodies, offices or agencies of the Union, as appropriate, for further investigation, where provided for under Union law or the law of the State.

(8) (a) The Commissioner shall designate one or more than one member of staff (in this section referred to as a "designated person") to be responsible for handling reports and, in particular, for—

(i) follow-up on reports accepted by the Commissioner under subsection (5), and

(ii) maintaining communication with a reporting person for the purpose of providing feedback and, where necessary, requesting further information from the reporting person in respect of a report accepted by the Commissioner under subsection (5).

(b) The Commissioner shall ensure that designated persons receive specific training for the purposes of handling reports.

(9) A reporting person shall, in respect of the report concerned and any follow-up procedures, without prejudice to his or her rights under this Act and to such extent as may reasonably and lawfully be required for the purposes of this Act, cooperate with the Commissioner in relation to the performance by the Commissioner of the functions conferred on the Commissioner by or under this Act.

(10) Without prejudice to the period referred to in subparagraph (i)(I) or (II) or subparagraph (ii)(I) or (II) of paragraph (b), as applicable, of subsection (7), if necessary and appropriate, having due regard to the number of reports received by the Commissioner, he or she may deal with reports of a serious relevant wrongdoing as a matter of priority.

(11) Subsection (7)(e) shall operate without prejudice to any legal obligations applying to the Commissioner as regards confidentiality, legal professional privilege, privacy and data protection.

(12) (a) A person to whom a report is transmitted under subsection (1)(b) may notify the Commissioner, in writing, not later than 7 days after the date of transmission of the report, that the person is of the opinion that the matter to which the report relates does not come within the remit, statutory or otherwise, of that person and of the reasons for that opinion.

(b) The Commissioner shall, not later than 14 days after receipt of a notification under paragraph (a)—

(i) if the Commissioner does not accept the opinion so notified, notify the person, in writing, of his or her decision and the decision of the Commissioner shall be final,

(ii) if the Commissioner accepts the opinion so notified, identify such other prescribed person or persons or other suitable person under subsection (1)(a) and transmit the report accordingly under subsection (1)(b), or

(iii) where, for the purposes of subparagraph (ii), a prescribed person or other suitable person cannot be identified in accordance with subsection (1)(a), accept the report and notify the reporting person accordingly and of the reasons for accepting the report, in writing, as soon as practicable.

(c) This section shall apply, with any necessary modifications, to a report accepted by the Commissioner under paragraph (b)(iii) as it applies to a report accepted under subsection (5).

(13) Where a report accepted by the Commissioner under subsection (5) or (12)(b)(iii) is an anonymous report, unless prohibited by or under any other enactment, subsections (6) to (11) shall apply, with any necessary modifications, to such a report as if references in those subsections to a report were a reference to an anonymous report.

(14) The provisions of section 7A (other than paragraphs (b)(vi) and (c) of subsection (1) and subsections (10) and (11) of section 7A) shall apply, with any necessary modifications, to a report transmitted to a prescribed person under this section as those provisions apply to a report made to a prescribed person.

(15) Where a report is transmitted to a prescribed person under this section feedback shall be provided to the reporting person not later than—

(a) where acknowledgement of receipt of the report was sent to the reporting person under section 7A(1)(a) or 10B(3) (in this subsection referred to as the "original acknowledgement"), as the case may be—

(i) 3 months from the date of the original acknowledgement, or

(ii) 6 months from the date of the original acknowledgement in duly justified cases due to the particular nature and complexity of the report,

or

(b) where there was no original acknowledgement—

(i) 3 months from the date of expiry of the period of 7 days after the report was made, or

(ii) 6 months from the date of expiry of the period of 7 days after the report was made in duly justified cases due to the particular nature and complexity of the report.

(16) Section 10E shall apply to a report transmitted to a suitable person under this section.]