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In the United Kingdom, delegated legislation (also referred to as secondary legislation or subordinate legislation or subsidiary legislation) is law made by an executive authority under powers delegated from a legislature by enactment of primary legislation; the primary legislation grants the executive agency power to implement and administer the requirements of that primary legislation. It is law made by a person or body other than the legislature but with the legislature's authority. (Wikipedia)

A statute is a formal written enactment of a legislative authority that governs a state, city or country. Typically, statutes command or prohibit something, or declare policy. Statutes are laws made by legislative bodies and distinguished from common law, which is decided by courts, and regulations issued by government agencies. (Wikipedia)

In the United Kingdom, secondary legislation (also referred to as delegated legislation or subordinate legislation) is law made by an executive authority under powers delegated from by an enactment of primary legislation, which grants the executive agency power to implement and administer the requirements of that primary legislation (Wikipedia)

Under IFRS, International Accounting Standard (IAS) 12, Income Taxes, requires companies to measure current and deferred income taxes based on the tax laws that are enacted or substantively enacted as of the balance sheet date of the relevant reporting period. The International Accounting Standards Board (IASB) has indicated that substantive enactment is achieved when any future steps in the enactment process will not change the outcome. In this context, will not does not mean can not. (Global Tax Accounting Services Around the world: When to account for tax law changes)