Section 43AA(3)
VATA 1994
Value Added Tax Act 1994 · United Kingdom
An order under subsection (1) may also, in particular, make provision by reference to— the nature of a person; past or intended future activities of a person; the relationship between a number of persons; the effect of including a person within a group or of excluding a person from a group.
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Source: legislation.gov.uk · retrieved 2026-07-28