- Y Diweddaraf sydd Ar Gael (Diwygiedig)
- Pwynt Penodol mewn Amser (01/10/2009)
- Gwreiddiol (Fel y'i Deddfwyd)
Version Superseded: 15/09/2016
Point in time view as at 01/10/2009. This version of this provision has been superseded.
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There are currently no known outstanding effects for the Value Added Tax Act 1994, Section 43AA.
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(1)The Treasury may by order provide for section 43A 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.]
Textual Amendments
F1S. 43AA inserted (22.7.2004) by Finance Act 2004 (c. 12), s. 20(1)
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