Statement of practice and Statutory instrument: Difference between pages

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''UK tax''.
(SI). A type of delegated legislation in the UK, usually written by a Government minister, exercising legislative powers delegated to the minister by Act of Parliament.
 
A statement issued by Her Majesty's Revenue & Customs (HMRC) in order to clarify the application of some legislation.
 


== See also ==
== See also ==
* [[Her Majesty’s Revenue & Customs]]
* [[Delegated legislation]]


[[Category:Accounting,_tax_and_regulation]]

Revision as of 14:20, 23 October 2012

(SI). A type of delegated legislation in the UK, usually written by a Government minister, exercising legislative powers delegated to the minister by Act of Parliament.

See also