Delegated legislation
From ACT Wiki
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.
