{
  "url": "https://openlegislation.uk/health-and-safety-at-work-etc-act-1974/section-27A",
  "json_url": "https://openlegislation.uk/health-and-safety-at-work-etc-act-1974/section-27A.json",
  "legislation": "ukpga/1974/37",
  "legislation_title": "Health and Safety at Work etc. Act 1974",
  "legislation_url": "https://openlegislation.uk/health-and-safety-at-work-etc-act-1974",
  "path": "section/27A",
  "kind": "section",
  "number": "27A",
  "heading": "Information communicated by Commissioners for Revenue and Customs.",
  "text": "(1) If they think it appropriate to do so for the purpose of facilitating the exercise or performance by any person to whom sub-section (2) below applies of any of that person’s powers or duties under any of the relevant statutory provisions, the Commissioners for Her Majesty’s Revenue and Customs may authorise the disclosure to that person of any information obtained or held for the purposes of the exercise by Her Majesty’s Revenue and Customs of their functions in relation to imports.\n(2) This subsection applies to an enforcing authority and to an inspector , other than the Office for Nuclear Regulation or an inspector appointed by the Office for Nuclear Regulation.\n(3) A disclosure of information made to any person under subsection (1) above shall be made in such manner as may be directed by the Commissioners for Her Majesty’s Revenue and Customsand may be made through such persons acting on behalf of that person as may be so directed.\n(4) Information may be disclosed to a person under subsection (1) above whether or not the disclosure of the information has beenrequested by or on behalf of that person.",
  "extent": "E+W+S+N.I.",
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "F",
      "label": "F1",
      "text": "S. 27A inserted by Consumer Protection Act 1987 (c. 43, SIF 109:1), s. 36, Sch. 3 para. 4"
    },
    {
      "type": "F",
      "label": "F2",
      "text": "Words in s. 27A(1) substituted (18.4.2005) by Commissioners for Revenue and Customs Act 2005 (c. 11), ss. 50, 53(1), Sch. 4 para. 18(2)(a); S.I. 2005/1126, art. 2(2)(h)"
    },
    {
      "type": "F",
      "label": "F3",
      "text": "Words in s. 27A(1) inserted (18.4.2005) by Commissioners for Revenue and Customs Act 2005 (c. 11), ss. 50, 53(1), Sch. 4 para. 18(2)(b); S.I. 2005/1126, art. 2(2)(h)"
    },
    {
      "type": "F",
      "label": "F4",
      "text": "Words in s. 27A(1) substituted (18.4.2005) by Commissioners for Revenue and Customs Act 2005 (c. 11), ss. 50, 53(1), Sch. 4 para. 18(2)(c); S.I. 2005/1126, art. 2(2)(h)"
    },
    {
      "type": "F",
      "label": "F5",
      "text": "Words in s. 27A(2) inserted (1.4.2014) by Energy Act 2013 (c. 32), s. 156(1), Sch. 12 para. 8; S.I. 2014/251, art. 4"
    },
    {
      "type": "F",
      "label": "F6",
      "text": "Words in s. 27A(3) substituted (18.4.2005) by Commissioners for Revenue and Customs Act 2005 (c. 11), ss. 50, 53(1), Sch. 4 para. 18(3); S.I. 2005/1126, art. 2(2)(h)"
    },
    {
      "type": "F",
      "label": "F7",
      "text": "S. 27A heading substituted (18.4.2005) by virtue of Commissioners for Revenue and Customs Act 2005 (c. 11), ss. 50, 53(1), Sch. 4 para. 18(4); S.I. 2005/1126, art. 2(2)(h)"
    },
    {
      "type": "C",
      "label": "C1",
      "text": "Ss. 1-59 applied by S.I. 2001/2127 art. 8A 8B (as inserted (E.W.S.) (6.4.2011) by The Health and Safety at Work etc. Act 1974 (Application outside Great Britain) (Variation) Order 2011 (S.I. 2011/745), arts. 1(1), 3(2))"
    },
    {
      "type": "C",
      "label": "C2",
      "text": "Ss. 19-28 applied (with modifications) (1.1.1993) by S.I. 1992/3073, reg. 28, Sch. 6 para. 1(b)Ss. 19-28, 33-35, 38, 39, 41, 42 applied (with modifications) (E.W.S.) (1.3.1996) by S.I. 1996/192, reg. 15, Sch. 14 para. 1(b)Ss. 19-28, 33-35, 38, 39, 41, 42 applied (with modifications) (E.W.S.) (1.7.1997) by S.I. 1997/831, reg. 19(1)-(4), Sch. 15 para. 1(a)(b)"
    },
    {
      "type": "C",
      "label": "C3",
      "text": "Ss. 19-28 modified (6.4.1992) by S.I.1992/711, regs. 1(2), 28(3)(b)(5)(a)"
    },
    {
      "type": "C",
      "label": "C4",
      "text": "Ss. 19-28 applied (with modifications) (29.11.1999) by S.I. 1999/2001, reg. 24(1), Sch. 8 para. 1(b)"
    },
    {
      "type": "C",
      "label": "C5",
      "text": "Ss. 1-59, 80-82 applied (11.7.2001) by S.I. 2001/2127, arts. 4(1), 5(1)(2), 6(1), 7(1), 8(1), 10 (with art. 11) (as amended by S.I. 2009/1750, art. 2(2)(4))"
    },
    {
      "type": "C",
      "label": "C6",
      "text": "S. 27A applied (with modifications) (E.W.S.) (3.5.2004) by S.I. 2004/129, reg. 23(3)(d); s. 27A applied (with modifications) (E.W.S.) (22.4.2005) by S.I. 2005/928, reg. 4(2)-(6)"
    },
    {
      "type": "C",
      "label": "C7",
      "text": "Ss. 1-59, 80-82 applied (temp.) (5.8.2009) by The Health and Safety at Work etc. Act 1974 (Application outside Great Britain) Order 2001 (S.I. 2001/2127), arts. 8A, 8B (as inserted by S.I. 2009/1750, art. 2(3))"
    },
    {
      "type": "C",
      "label": "C8",
      "text": "Ss. 19-28 applied (with modifications) (E.W.S.) (4.7.2010 for certain purposes and otherwise 4.7.2013) by The Pyrotechnic Articles (Safety) Regulations 2010 (S.I. 2010/1554), regs. 1, 18, 37(1), {Sch. 4 paras. 1, 2}"
    },
    {
      "type": "C",
      "label": "C9",
      "text": "Ss. 25A-28 applied (with modifications) (1.3.2014) by The Biocidal Products and Chemicals (Appointment of Authorities and Enforcement) Regulations 2013 (S.I. 2013/1506), regs. 2(4), 19 (with reg. 3(4)(5)31)"
    },
    {
      "type": "C",
      "label": "C10",
      "text": "Ss. 19-28 applied (with modifications) (E.W.S.) (1.10.2014) by The Explosives Regulations 2014 (S.I. 2014/1638), reg. 1(1), Sch. 12 paras. 2, 3"
    },
    {
      "type": "C",
      "label": "C11",
      "text": "Ss. 18-28 applied (with modifications) (E.W.S.) (1.6.2015) by The Biocidal Products and Chemicals (Appointment of Authorities and Enforcement) Regulations 2013 (S.I. 2013/1506), regs. 2(2), 17(1) (with reg. 3(4)(5)31)"
    },
    {
      "type": "C",
      "label": "C12",
      "text": "S. 27A applied (with modifications) (17.8.2015) by The Pyrotechnic Articles (Safety) Regulations 2015 (S.I. 2015/1553), reg. 1, Sch. 8 paras. 1(l), 2"
    },
    {
      "type": "C",
      "label": "C13",
      "text": "Ss. 19-28 applied (with modifications) by S.I. 2014/1638, Sch. 12 paras. 5-7 (as substituted (E.W.S.) (20.4.2016) by The Explosives Regulations 2014 (Amendment) Regulations 2016 (S.I. 2016/315), reg. 1, Sch. 1 (with regs. 2(1), 15))"
    },
    {
      "type": "C",
      "label": "C14",
      "text": "S. 27A applied (with modifications) (8.12.2016) by The Simple Pressure Vessels (Safety) Regulations 2016 (S.I. 2016/1092), reg. 1, Sch. 6 paras. 1(k), 2 (with reg. 3)"
    },
    {
      "type": "C",
      "label": "C15",
      "text": "S. 27A applied (with modifications) (E.W.S.) (8.12.2016) by The Equipment and Protective Systems Intended for Use in Potentially Explosive Atmospheres Regulations 2016 (S.I. 2016/1107), reg. 1(1), Sch. 4 para. 1(k)"
    },
    {
      "type": "C",
      "label": "C16",
      "text": "S. 27A applied (with modifications) (8.12.2016) by The Electrical Equipment (Safety) Regulations 2016 (S.I. 2016/1101), reg. 1, Sch. 4 paras. 1, 2 (with reg. 3)"
    },
    {
      "type": "C",
      "label": "C17",
      "text": "S. 27A applied (with modifications) (8.12.2016) by The Lifts Regulations 2016 (S.I. 2016/1093), reg. 1, Sch. 8 paras. 1(l), 2 (with regs. 3-5)"
    },
    {
      "type": "C",
      "label": "C18",
      "text": "S. 27A applied (with modifications) (8.12.2016) by The Pressure Equipment (Safety) Regulations 2016 (S.I. 2016/1105), reg. 1, Sch. 8 paras. 1(k), 2 (with reg. 88)"
    },
    {
      "type": "C",
      "label": "C19",
      "text": "S. 27A applied (with modifications) (21.4.2018) by The Gas Appliances (Enforcement) and Miscellaneous Amendments Regulations 2018 (S.I. 2018/389), reg. 1(1), Sch. 2 (with reg. 2)"
    },
    {
      "type": "C",
      "label": "C20",
      "text": "S. 27A applied (with modifications) (21.4.2018) by The Personal Protective Equipment (Enforcement) Regulations 2018 (S.I. 2018/390), reg. 1(1), Sch. 2 (with reg. 2(1)-(3))"
    },
    {
      "type": "C",
      "label": "C21",
      "text": "S. 27A applied (with modifications) (30.7.2018) by The Cableway Installations Regulations 2018 (S.I. 2018/816), regs. 1, 21(1)-(3) (with reg. 4)"
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/1974/37/section/27A",
    "retrieved_at": "2026-10-29T10:43:47.162415+00:00"
  },
  "licence": "Open Government Licence v3.0",
  "licence_url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
  "attribution": "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
}