{
  "url": "https://openlegislation.uk/value-added-tax-act-1994/section-43AA",
  "json_url": "https://openlegislation.uk/value-added-tax-act-1994/section-43AA.json",
  "legislation": "ukpga/1994/23",
  "legislation_title": "Value Added Tax Act 1994",
  "legislation_url": "https://openlegislation.uk/value-added-tax-act-1994",
  "path": "section/43AA",
  "kind": "section",
  "number": "43AA",
  "heading": "Power to alter eligibility for grouping",
  "text": "(1) The Treasury may by order provide for sections 43A and 43AZA to have effect with specified modifications in relation to a specified class of person.\n(2) An order under subsection (1) may, in particular—\n(a) make provision by reference to generally accepted accounting practice;\n(b) define generally accepted accounting practice for that purpose by reference to a specified document or instrument (and may provide for the reference to be read as including a reference to any later document or instrument that amends or replaces the first);\n(c) adopt any statutory or other definition of generally accepted accounting practice (with or without modification);\n(d) make provision by reference to what would be required or permitted by generally accepted accounting practice if accounts, or accounts of a specified kind, were prepared for a person.\n(3) An order under subsection (1) may also, in particular, make provision by reference to—\n(a) the nature of a person;\n(b) past or intended future activities of a person;\n(c) the relationship between a number of persons;\n(d) the effect of including a person within a group or of excluding a person from a group.\n(4) An order under subsection (1) may—\n(a) make provision which applies generally or only in specified circumstances;\n(b) make different provision for different circumstances;\n(c) include supplementary, incidental, consequential or transitional provision.",
  "extent": "E+W+S+N.I.",
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "F",
      "label": "F1",
      "text": "S. 43AA inserted (22.7.2004) by Finance Act 2004 (c. 12), s. 20(1)"
    },
    {
      "type": "F",
      "label": "F2",
      "text": "Words in s. 43AA(1) substituted (1.11.2019) by Finance Act 2019 (c. 1), s. 53(2), Sch. 18 para. 6; S.I. 2019/1348, reg. 2"
    },
    {
      "type": "C",
      "label": "C1",
      "text": "Ss. 43A-43D applied (with effect in accordance with Sch. 18 para. 63 of the amending Act) by Finance Act 2016 (c. 24), Sch. 18 para. 45(3)"
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/1994/23/section/43AA",
    "retrieved_at": "2026-10-29T09:33:58.510022+00:00"
  },
  "licence": "Open Government Licence v3.0",
  "licence_url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
  "attribution": "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
}