- HMRC has published a new guide on VAT tertiary legislation
- Tertiary legislation is additional legally binding conditions or directions on a given topic
- Tertiary legislation has the same legal status as primary and secondary legislation
- The guidance covers various topics related to VAT, with links to relevant legislation
- Topics covered include cash accounting, flat rate schemes, gold imports, land and construction, refunds, registration, and more.
Source: marcusward.co
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.
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