Version Superseded: 31/12/2020
Point in time view as at 17/12/2020.
There are currently no known outstanding effects for the Taxation (Post-transition Period) Act 2020, Paragraph 12.
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.”
Commencement Information
I1Sch. 1 para. 12 in force at Royal Assent for specified purposes, see s. 11(1)(e)
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