- HMRC has published a new landing page for accessing all tertiary legislation related to VAT
- Tertiary legislation is issued by government departments under authority from primary or secondary legislation
- For VAT, tertiary legislation is found in sections of HMRC’s VAT Notices
- The new landing page is a collection of existing rules in one place
Source: taxjournal.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.
