Chapter IDG55220
| Published date | 19 March 2016 |
| Record Number | IDG55220 |
| Court | HM Revenue & Customs |
| Issuer | HM Revenue & Customs |
Introduction
Schedule 15: enactments conferring functions
Information can also be disclosed to those with functions under specified subordinate legislation
Further guidance
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; |
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