Delegated legislation: Difference between revisions
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1. | ''Law.'' | ||
1. ''Delegated powers.'' | |||
Law made by ministers under delegated powers given to them by Parliamentary Acts. | Law made by ministers under delegated powers given to them by Parliamentary Acts. | ||
Sometimes referred to as secondary legislation or subordinate legislation. | Sometimes referred to as secondary legislation or subordinate legislation. | ||
3. | 2. ''Tax - HMRC.'' | ||
A secondary source of UK tax law that is not written by parliament but usually by His Majesty's Revenue & Customs (HMRC), | |||
3. ''Primary legislation.'' | |||
Law created by any other subordinate law-making body, within the authority of an Enabling Act - or other primary legislation - enacted by the primary law-making body. | Law created by any other subordinate law-making body, within the authority of an Enabling Act - or other primary legislation - enacted by the primary law-making body. | ||
== See also == | == See also == | ||
* [[Enabling Act]] | * [[Enabling Act]] | ||
* [[His Majesty's Revenue & Customs]] (HMRC) | |||
* [[Internal Revenue Service]] (IRS) | |||
* [[Legislation]] | |||
* [[Primary legislation]] | |||
* [[Secondary legislation]] | * [[Secondary legislation]] | ||
* [[Statutory instrument]] | * [[Statutory instrument]] | ||
[[Category:Compliance_and_audit]] | |||
Latest revision as of 15:56, 28 September 2022
Law.
1. Delegated powers.
Law made by ministers under delegated powers given to them by Parliamentary Acts.
Sometimes referred to as secondary legislation or subordinate legislation.
2. Tax - HMRC.
A secondary source of UK tax law that is not written by parliament but usually by His Majesty's Revenue & Customs (HMRC),
3. Primary legislation.
Law created by any other subordinate law-making body, within the authority of an Enabling Act - or other primary legislation - enacted by the primary law-making body.
