HMRC have published a new landing page from which all tertiary legislation relating to VAT can be accessed. Tertiary legislation is generally issued by government departments under authority granted to them in primary legislation (Acts of Parliament) or secondary legislation (statutory instruments). In practice, for VAT, tertiary legislation is set out in sections of HMRC’s VAT Notices which have the force of law.
While this is not new legislation, it is a useful collection of existing rules in one place – and well worth bookmarking for future reference.
HMRC have published a new landing page from which all tertiary legislation relating to VAT can be accessed. Tertiary legislation is generally issued by government departments under authority granted to them in primary legislation (Acts of Parliament) or secondary legislation (statutory instruments). In practice, for VAT, tertiary legislation is set out in sections of HMRC’s VAT Notices which have the force of law.
While this is not new legislation, it is a useful collection of existing rules in one place – and well worth bookmarking for future reference.
