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Status:
Point in time view as at 17/12/2020.
Changes to legislation:
There are currently no known outstanding effects for the Taxation (Post-transition Period) Act 2020, Paragraph 12.
Changes to Legislation
Revised legislation carried on this site may not be fully up to date. At the current time any known changes or effects made by subsequent legislation have been applied to the text of the legislation you are viewing by the editorial team. Please see ‘Frequently Asked Questions’ for details regarding the timescales for which new effects are identified and recorded on this site.
12(1)The Isle of Man Act 1979 is amended as follows.U.K.
(2)In section 8 (removal of goods from Isle of Man to United Kingdom), in subsection (2), before paragraph (a) insert—
“(za)goods removed to Northern Ireland from the Isle of Man;”.
(3)In section 9 (removal of goods from United Kingdom to Isle of Man), after subsection (1) insert—
“(1A)Subsection (1) does not apply to goods removed from Northern Ireland to the Isle of Man.”
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