- Updated guidance on VAT Tertiary Legislation
- Contains all legally-binding conditions and directions related to VAT
- Tertiary legislation has the same legal status as primary and secondary legislation
- HMRC has an obligation to publish this information in accordance with the law
Source: gov.uk
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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