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whistleblower

    28any person that has disclosed, or intends to disclose, a reportable concern:

      1. (a) to a firm; or
      1. (b) to the FCA or the PRA; or
      1. (c) in accordance with Part 4A (Protected Disclosures) of the Employment Rights Act 1996.

    A person is not necessarily a whistleblower if they use a channel other than the internal arrangements set out in SYSC 18.3.