IDG51360 - Information disclosure Gateways with other government departments: Environment Agency: The Fluorinated Greenhouse Gases Regulations 2015
 permits HMRC to disclose to information to any of the following enforcing authorities if the disclosure is made for the purpose of enabling the enforcing authority to comply with its duties under :
a) the Environment Agency
b) the Secretary of State
c) the Natural Resources Body for Wales
d) the Welsh Ministers
e) the Scottish Environment Protection Agency (SEPA)
f) the Scottish Ministers
Procedure to follow
Disclosures may be made by only those staff who work in the specialist teams involved in the administration of Climate Change Levy. Please ask your manager if you are unsure whether you work in the relevant business area.