It developed in the UK over the 1980s and 1990s and could be seen as tacking the sound of Jazz-Funk, adding the sampled loops elements of House, and Rave, "Acid Jazz" has also experienced influences from Soul, and Disco. Other elements can include sampling or live DJ cutting and scratching. Generally it's always played live by musicians, who often showcase Jazz interpretation as part of their performance.
Some of the forerunners are considered to be the likes of Roy Ayers, Asha Puthli, Donald Byrd and Grant Green, other artists that feature Jazz chord structures would be ones like;- Jamiroquai, Galliano, Urban Species, The Brand New Heavies and Incognito,
The "acid jazz" movement is also seen as a revival of Jazz-Funk or Jazz fusion or Soul / Jazz by leading DJs such as Norman Jay or Gilles Peterson or Patrick Forge, also known as "Rare Groove crate diggers" or "Cataroos".
Q magazine stated "Acid Jazz was the most significant Jazz form to emerge out of the British music scene"
Some relevant links within the rest of Altopedia;-