(1) A person who, apart from this section, would be so liable shall not be liable in damages in respect of the communication, whether in writing or otherwise, by the person to the Agency of the person's opinion that -

(a) an offence under any of the relevant statutory provisions has been or is being committed, or

(b) any of the relevant provisions that prohibits a person from doing a particular thing or things has not been or is not being complied with,

unless it is proved that the person has not acted reasonably in forming that opinion and communicating it to the Agency.

(2) The reference in subsection (1) to liability in damages shall be construed as including a reference to liability to be the subject of an order providing for any other form of relief.

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