IDG55220 - Information disclosure Gateways with other government departments: Enterprise Act 2002: Schedule 15 and Other Legislation

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; 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
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	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

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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

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Further guidance

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