SolvedIDG55220 | Information disclosure Gateways with other government departments: Enterprise Act 2002: Schedule 15 and Other Legislation
From HM Revenue & Customs · Information Disclosure Guide
Introduction
Schedule 15: enactments conferring functions
Information can also be disclosed to those with functions under specified subordinate legislation
Further guidance
Introduction
HMRC can legally disclose information to any department or agency holding functions under any of the legislation listed in Schedule 15 of the Enterprise Act 2002. Most of these departments and agencies are listed in the table below. This list is not, however, exhaustive.
Further information on disclosing information under the Enterprise Act 2002 can be found at IDG55210.
Schedule 15: enactments conferring functions
| Legislation | Department/Agency |
|---|---|
| Gun Barrel Proof Act 1868 | Gun Barrel Proof Masters; the Master, Wardens and Worshipful Company of Gunmakers of the City of London; the Guardians of the Birmingham Proof House |
| Gun Barrel Proof Act 1950 | Master Wardens and Worshipful Company of Gunmakers of the City of London; the Guardians of the Birmingham Proof House; Gun Barrel Proof Masters; DBERR |
| Trade Descriptions Act 1968 | Competition and Markets Authority; BEIS, Trading Standards |
| Unsolicited Goods and Services Act 1971 | BEIS |
| Fair Trading Act 1973 | Competition and Markets Authority; BEIS; Restrictive Practices Court; Competition Commission |
| Hallmarking Act 1973 | Assay Offices; Trading Standards; BEIS; British Hallmarking Council |
| Prices Act 1974 | DBT; DEFRA; Trading Standards; Department of Enterprise, Trade and Investment (Northern Ireland) |
| The relevant statutory provisions within the meaning of Part I of the Health and Safety at Work etc. Act 1974 | Health and Safety Commission; Health and Safety Executive; |
| Consumer Credit Act 1974 | Competition and Markets Authority; BEIS; Trading Standards; Department of Enterprise, Trade and Investment (Northern Ireland) |
| Unsolicited Goods and Services (Northern Ireland) Order 1976 | Department of Enterprise, Trade and Investment (Northern Ireland) |
| Gun Barrel Proof Act 1978 | Extends it to Scotland & N Ireland; Gun Barrel Proof Masters; “The Two Companies”; BEIS; EU Member states (Reciprocal Recognition of Proof Marks of Small Arms) |
| The relevant statutory provisions within the meaning of the Health and Safety at Work (Northern Ireland) Order 1978 | Health & Safety Executive for Northern Ireland |
| Estate Agents Act 1979 | Competition and Markets Authority; Trading Standards; Department of Enterprise, Trade and Investment (Northern Ireland); BEIS |
| Competition Act 1980 | Competition and Markets Authority; BEIS; Competition Commission |
| Weights and Measures (Northern Ireland) Order 1981 | Department of Enterprise, Trade and Investment (Northern Ireland); Trading Standards |
| National Audit Act 1983 | Comptroller and Auditor General; Public Accounts Commission; National Audit Office |
| Telecommunications Act 1984 | Director General of Telecommunications; Competition Commission; OFCOM |
| Video Recordings Act 1984 | DBT; Trading Standards |
| Weights and Measures Act 1985 | Trading Standards (including NI) |
| Airports Act 1986 | Department for Transport |
| Gas Act 1986 | Director General of Gas Supply; Gas Consumers' Council; the Gas and Electricity Markets Authority; Competition and Markets Authority; BEIS |
| Insolvency Act 1986 | Receivers, Administrators; High Court; County Court; Official receiver; Liquidator; |
| Company Directors Disqualification Act 1986 | DBT; High Court; Court of Session; High Court of Northern Ireland; the Office of Communications; Gas and Electricity Markets Authority; the Water Services Regulation Authority; the Office of Rail Regulation; Civil Aviation Authority |
| Consumer Protection Act 1987 | Trading Standards (incl. Scotland & NI), DBERR |
| Consumer Protection (Northern Ireland) Order 1987 | Department of Enterprise, Trade and Investment (Northern Ireland); Competition and Markets Authority; |
| Education Reform Act 1988 | Department for Children, Schools and Families; Local Education Authorities; governing body or head teacher of a maintained school Privy Council; National Curriculum Council; Qualifications, Curriculum and Assessment Authority for Wales; School Examinations and Assessment Council; University Commissioners; Scottish Further Education Unit |
| Copyright, Designs and Patents Act 1988 | DCA; DBT; Copyright Tribunal; Competition Commissioner; Competition and Markets Authority; Patent Office |
| The Education (Unrecognised Degrees) (Northern Ireland) Order 1988 | Department of Education (Northern Ireland); Department of Enterprise, Trade and Investment (Northern Ireland) |
| Water Act 1989 | National Rivers Authority, Director General Water Services Authority; DEFRA (inc. Scotland) |
| Electricity Act 1989 | Director General of Electricity Supply; Electricity Boards; Electricity Council; OFGEM; BEIS |
| Companies Act 1989 | DBT (incl. Scotland & NI); Competition and Markets Authority; Competition Commission; HM Treasury |
| Companies (Northern Ireland) Order 1989 | Department of Enterprise, Trade and Investment (Northern Ireland); Registrar of Companies; Official Receiver; Administrators; Liquidators |
| Insolvency (Northern Ireland) Order 1989 | Department of Enterprise, Trade and Investment (Northern Ireland); Official Receiver; High Court; Administrators; Liquidators |
| Companies (Northern Ireland) Order 1990 | Department of Enterprise, Trade and Investment (Northern Ireland) |
| Companies No 2 (Northern Ireland) Order 1990 | Department of Enterprise, Trade and Investment (Northern Ireland) |
| Courts and Legal Services Act 1990 | MoJ Advisory Committee on Legal Education and Conduct; Authorised Conveyancing Practitioners Board; Legal Services Ombudsman; Parliamentary and Health Service Ombudsman; Competition and Markets Authority; Council for Licensed Conveyancers ; Master of the Rolls; Law Society; Solicitor’s Disciplinary Tribunal |
| Broadcasting Act 1990 | DBT; OFCOM; Broadcasting Standards Council; Welsh Broadcasting Authority |
| Consumer Protection from Unfair Practices Regulations | Trading Standards; Department of Enterprise, Trade and Investment (Northern Ireland) |
| Water Industry Act 1991 | DEFRA; Water Industry Commissioner for Scotland; Welsh Assembly; Director General of Water Services; Water Undertakers; Sewage Undertakers; Consumer Council for Water; Local Authorities; Environment Agency |
| Water Resources Act 1991 | Environment Agency; DEFRA; British Waterways Board; National Park authority in Wales; New Forest National Park Authority; National Assembly for Wales; Statutory Water Companies; Owners of foreshore etc. |
| Statutory Water Companies Act 1991 | Statutory Water Companies (Water Undertakers) |
| Land Drainage Act 1991 | DEFRA; Environment Agency; Regional Flood Defence Committees; Local Councils (where empowered); Internal Drainage Boards; Navigation authority; Harbour authority; Conservancy authority |
| Water Consolidation (Consequential Provisions) Act 1991 | Environment Agency |
| Timeshare Act 1992 | DBT; Department of Enterprise, Trade and Investment (Northern Ireland); Trading Standards |
| Electricity (Northern Ireland) Order 1992 | Department of Enterprise, Trade and Investment (Northern Ireland); Director General of Electricity Supply for Northern Ireland; Electrical inspectors |
| Clean Air Act 1993 | Local Authority; Environment Agency |
| Railways Act 1993 | Department for Transport; Rail Regulator; Director of Passenger Rail Franchising; British Railways Board; the Rail Passengers’ Council; Competition Commission; Passenger Transport Authorities and Executives |
| Coal Industry Act 1994 | BEIS; the Coal Authority; Planning Authorities; DEFRA; British Coal Corporation |
| Trade Marks Act 1994 | Intellectual Property Office; Trading Standards;BEIS; Comptroller-General of Patents, Designs and Trade Marks |
| Part IV of the Airports (Northern Ireland) Order 1994 | Department of the Environment; CAA; Licensed Airports; Aircraft Operators; District Councils; Competition Commission |
| Gas Act 1995 | BEIS; OFGEM |
| Broadcasting Act 1996 | Broadcasting Standards Commission; Broadcasting Standards Commission; OFCOM; Broadcasting Standards Council |
| Gas (Northern Ireland) Order 1996 | Department of Economic Development; Director General for Gas for Northern Ireland; General Consumer Council for Northern Ireland; Competition Commission |
| Competition Act 1998[incl. NI] | Competition and Markets Authority; BEIS; Competition Commission |
| Financial Services and Markets Act 2000 | Financial Conduct Authority (FCA); Prudential Regulation Authority; HM Treasury; Financial Ombudsman; Competition Commission |
| Government Resources and Accounts Act 2000 | HM Treasury; the Comptroller and Auditor General |
| Postal Services Act 2000 | Postal Services Commission; Consumer Council for Postal Services; the Competition Commission; HM Treasury; BEIS |
| Utilities Act 2000 | Gas Markets Authority; Electricity Markets Authority; Gas Consumer Council; Electricity Consumer Council; BEIS; Gas distributors; Electricity distributors; transmission licence holders |
| Transport Act 2000 | DfT; CAA; Competition Commission; local transport authority; Passenger Transport Authorities |
| Company Directors Disqualification (Northern Ireland) Order 2002 | Department of Enterprise, Trade and Investment; Official Receiver |
| Communications Act 2003 | OFCOM; BEIS; OFCOM Content Board; OFCOM Consumer Panel; |
| Fireworks Act 2003 | BEIS; Trading Standards |
| Water Act 2003 | Water Services Regulation Authority; Consumer Council for Water; the Coal Authority; Environment Agency; DEFRA; Welsh Assembly; Drinking Water Inspectorate; Water Undertakers |
| Railways Act 2005 | Dept for Transport; Welsh Assembly; Office of the Rail Regulator; Scottish Ministers; Rail Passengers' Council; Passenger Transport Executive; London Transport Users’ Committee |
| Gambling Act 2005 | Gambling Commission; Local Authorities; county council (for a county in which there are no district councils); London borough councils; Common Council of the City of London; Council of the Isles of Scilly; a licensing board (Scotland); Under-Treasurer of the Middle Temple; Constable or Police Force; Gambling Appeal Tribunal; National Lottery Commission; Assets Recovery Agency; Charity Commission; Financial Services Authority; Horserace Betting Levy Board; National Crime Squad; National Criminal Intelligence Service; The Pensions Regulator; Office of Fair Trading; Serious Fraud Office |
| Compensation Act 2006 | Treasury, the Regulator, Claims Management Services Tribunal |
| Wireless Telegraphy Act | OFCOM, HM Treasury |
| Water and Sewerage Services (Northern Ireland) Order 2006 | Department for Regional Development; GoCo; Department of the Environment; Water Appeals Commission for Northern Ireland; Northern Ireland Authority for Utility Regulation; General Consumer Council for Northern Ireland |
| Consumers, Estate Agents and Redress Act 2007 | The National Consumer Council |
| The Companies Acts (as defined in section 2 of The Companies Act 2006) | The Registrar Of Companies, BEIS |
Information can also be disclosed to those with functions under specified subordinate legislation
| Legislation | Department/Agency |
|---|---|
| Household Appliances (Noise Emission) Regulations 1990[incl. NI] | Trading Standards; district council in Northern Ireland; DEFRA |
| Supply of Machinery (Safety) Regulations 1992 | Health and Safety Executive; Health and Safety Executive for Northern Ireland; DWP |
| Recreational Craft Regulations 1996 [insofar as not revoked by the Recreational Craft Regulations 2004][not Scotland] | BEIS; Trading Standards; district councils in Northern Ireland |
| Lifts Regulations 1997 | Health and Safety Executive; Department of Enterprise, Trade and Investment (Northern Ireland) |
| Non-Road Mobile Machinery (Emission of Gaseous and Particulate Pollutants) Regulations 1999 | DEFRA; District councils in NI; Department of Enterprise, Trade and Investment (Northern Ireland) |
| Pressure Equipment Regulations 1999 | User Inspectorate; BEIS; Health and Safety Executive; the Department of Economic Development (NI); Trading Standards; district councils in Northern Ireland |
| Radio Equipment and Telecommunications Terminal Equipment Regulations 2000 | OFCOM; BEIS; Trading Standards; district councils in Northern Ireland |
| Personal Protective Equipment Regulations 2002 | BEIS; Trading Standards; district councils in Northern Ireland |
| Packaging (Essential Requirements) Regulations 2003 | BEIS; Trading Standards; Department of Enterprise, Trade and Investment (NI) |
| Recreational Craft Regulations 2004 | OFCOM; BEIS; Trading Standards; district councils in Northern Ireland |
| Protection from Unfair Trading Regulations 2008 | Trading Standards, BEIS, Competition and Markets Authority |
Further guidance
If you receive a request for information and are unsure how to proceed, please contact your Security & Information Business Partner (SIBP).