Value Added Tax Act 1994 section 43AA

Power to alter eligibility for grouping

Section 43AA gives the Treasury the power to make orders that modify the rules on which persons are eligible to be included in a VAT group registration.

• The Treasury can make orders modifying the VAT grouping eligibility rules (sections 43A and 43AZA) for specified classes of person.
• Orders can use generally accepted accounting practice as a reference point, including by adopting specific documents or statutory definitions of accounting standards.
• Orders can take account of a person's nature, their past or intended activities, relationships between persons, and the effects of including or excluding someone from a VAT group.
• The Treasury has broad flexibility to make provisions that apply generally or only in specified circumstances, to set different rules for different situations, and to include supplementary, incidental, consequential or transitional provisions.