Section 8 – Disclosure may be made to head of organisation in certain circumstances

(1) A disclosure of information may be made to the head or a deputy head of the
organisation if—
(a) the organisation has no internal procedures established and published for
receiving and dealing with information about serious wrongdoing; or
(b) the employee making the disclosure believes on reasonable grounds that the person to whom the wrongdoing should be reported in accordance with the internal procedures is or may be involved in the serious wrongdoing alleged in the disclosure; or
(c) the employee making the disclosure believes on reasonable grounds that the person to whom the wrongdoing should be reported in accordance with the internal procedures is, by reason of any relationship or association with a person who is or may be involved in the serious wrongdoing alleged in the disclosure, not a person to whom it is appropriate to make the disclosure.
(2) This section is subject to sections 12 to 14.