IDG55220 - Information disclosure Gateways with other government departments: Enterprise Act 2002: Schedule 15 and Other Legislation
Source: gov.uk (2025-09-05)


Introduction (#IDA3AWME)Schedule 15: enactments conferring functions (#IDAPBWME)Information can also be disclosed to those with functions under specified subordinate legislation (#IDA3FXME)Further guidance (#IDAPUXME)

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 (https://www.gov.uk/hmrc-internal-manuals/information-disclosure-guide/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

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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]

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

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Further guidance

If you receive a request for information and are unsure how to proceed, please contact your Security & Information Business Partner (SIBP).