s 43AA Power to alter eligibility for grouping
(1) The Treasury may by order provide for sections 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.