Delegated legislation: Difference between revisions
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Revision as of 14:19, 23 October 2012
1. Law made by ministers under delegated powers given to them by Parliamentary Acts. Sometimes referred to as secondary legislation or subordinate legislation.
2. A secondary source of UK tax law that is not written by parliament but usually by Her Majesty's Revenue & Customs.
3. 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