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HMRC internal manual

Information Disclosure Guide

From
HM Revenue & Customs
Updated
, see all updates

Information disclosure Gateways with other government departments: Enterprise Act 2002: Schedule 15 and Other Legislation

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; BIS, Trading Standards
Unsolicited Goods and Services Act 1971 BIS
Fair Trading Act 1973 Competition and Markets Authority; BIS; Restrictive Practices Court; Competition Commission
Hallmarking Act 1973 Assay Offices; Trading Standards; BIS; British Hallmarking Council
Prices Act 1974 BIS; 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; BIS; 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”; BIS; 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); BIS
Competition Act 1980 Competition and Markets Authority; BIS; 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 BIS; 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; BIS
Insolvency Act 1986 Receivers, Administrators; High Court; County Court; Official receiver; Liquidator;
Company Directors Disqualification Act 1986 BIS; 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; BIS; 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; BIS
Companies Act 1989 BIS (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 BIS; OFCOM; Broadcasting Standards Council; Welsh Broadcasting Authority
Property Misdescriptions Act 1991 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 BIS; 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 BIS; the Coal Authority; Planning Authorities; DEFRA; British Coal Corporation
  Trade Marks Act 1994 Intellectual Property Office; Trading Standards;BIS; 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 BIS; 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; BIS; 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; BIS
  Utilities Act 2000 Gas Markets Authority; Electricity Markets Authority; Gas Consumer Council; Electricity Consumer Council; BIS; 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; BIS; OFCOM Content Board; OFCOM Consumer Panel;
  Fireworks Act 2003 BIS; 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, BIS

Table updated on 17/04/2008

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] BIS; 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; BIS; 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; BIS; Trading Standards; district councils in Northern Ireland
  Personal Protective Equipment Regulations 2002 BIS; Trading Standards; district councils in Northern Ireland
  Packaging (Essential Requirements) Regulations 2003 BIS; Trading Standards; Department of Enterprise, Trade and Investment (NI)
  Recreational Craft Regulations 2004 OFCOM; BIS; Trading Standards; district councils in Northern Ireland
  Protection from Unfair Trading Regulations 2008 Trading Standards, BIS, Competition and Markets Authority

Table updated on 17/04/2008

Further guidance

If you receive a request for information and are unsure how to proceed, please contact your Data Guardian.