- Y Diweddaraf sydd Ar Gael (Diwygiedig)
- Pwynt Penodol mewn Amser (24/02/2022)
- Gwreiddiol (Fel y'i Deddfwyd)
Point in time view as at 24/02/2022.
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 [F2sections 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.]
Textual Amendments
F1S. 43AA inserted (22.7.2004) by Finance Act 2004 (c. 12), s. 20(1)
F2Words 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
Modifications etc. (not altering text)
C1Ss. 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)
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