# Value Added Tax Act 1994, Section 43AA: Power to alter eligibility for grouping

Extent: E+W+S+N.I.

(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.
(2) An order under subsection (1) may, in particular—
(a) make provision by reference to generally accepted accounting practice;
(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);
(c) adopt any statutory or other definition of generally accepted accounting practice (with or without modification);
(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.
(3) An order under subsection (1) may also, in particular, make provision by reference to—
(a) the nature of a person;
(b) past or intended future activities of a person;
(c) the relationship between a number of persons;
(d) the effect of including a person within a group or of excluding a person from a group.
(4) An order under subsection (1) may—
(a) make provision which applies generally or only in specified circumstances;
(b) make different provision for different circumstances;
(c) include supplementary, incidental, consequential or transitional provision.

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Source: https://www.legislation.gov.uk/ukpga/1994/23/section/43AA (the official version)
Page: https://openlegislation.uk/value-added-tax-act-1994/section-43AA
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.