[43AA Power to alter eligibility for grouping]
Value Added Tax Act 1994 (1994 c 23) | Legislation

[43AA  Power to alter eligibility for grouping]

[(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

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