Delegated legislation

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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.

See also