- Primary and secondary legislation empower government departments to publish tertiary legislation
- Tertiary legislation has the force of law and is identified in public notices
- HMRC has published a list of VAT tertiary legislation by topic
- The list includes the empowering legislation and where the tertiary legislation was originally published
Source: taxscape.deloitte.com
Note that this post was (partially) written with the help of AI. It is always useful to review the original source material, and where needed to obtain (local) advice from a specialist.
