20 Groups
Finance Act 2004 (2004 c 12) | Legislation

20 Ìý³Ò°ù´Ç³Ü±è²õ

(1)     After section 43A of the Value Added Tax Act 1994 (c 23) (groups: eligibility) insert—

“43AA Power to alter eligibility for grouping

(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)

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