Explanatory note

Part 9 of the Enterprise Act 2002 (the “Act”) creates a new gateway and sets out general restrictions and conditions for the disclosure of specified information held by public authorities.

Section 241 of the Act provides that a public authority may disclose specified information to another person for the purposes of facilitating the exercise of any function he has under or by virtue of the Act itself, enactments specified in Schedule 15 to the Act or such subordinate legislation as specifed by Order of the Secretary of State.

Section 238 of the Act defines “specified information” for the purposes of Part 9 of the Act. “Specified information” is information which comes to a public authority in connection with the exercise of any function it has under or by virtue of, amongst other things, enactments specified in Schedule 14 and such subordinate legislation as specified by Order of the Secretary of State. “Specified information” is subject to the restrictions and permitted disclosures set out in Part 9 of the Act.

This Order amends the list of enactments in Schedule 14 to the Act to include the Customs and Excise Management Act 1979 and the Value Added Tax Act 1994, both of which confer functions on Her Majesty’s Customs and Excise. An enactment specified in Schedule 14 is taken to include subordinate legislation made under the enactment whether made solely under that enactment or jointly under that enactment and another enactment.