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Section 13.
1After section 17(2B) of the [1972 c. 41.] Finance Act 1972 there shall be inserted—
“(2C)Sections 8 and 9 of the Isle of Man Act 1979 shall also be excepted from the enactments which are to have effect as mentioned in subsection (1) of this section.”
2In section 1(1) of the [1979 c. 2.] Customs and Excise Management Act 1979, at the end of the definition of " Community transit goods " there shall be inserted the words " and for the purposes of paragraph (a)(i) above the Isle of Man shall be treated as if it were part of the United Kingdom ".
3In section 17(3) of that Act for the words from "subject, however" onwards there shall be substituted the words " subject, however, to section 2 of the Isle of Man Act 1979 (payments of Isle of Man share of common duties) ".
4In section 21 of that Act after subsection (7) there shall be inserted—
“(8)References in this section to a place or area outside the United Kingdom do not include references to a place or area in the Isle of Man and in subsection (3)(b) above the reference to a place in the United Kingdom includes a reference to a place in the Isle of Man .”
5In section 34(1) of that Act after the words " outside the United Kingdom " there shall be inserted the words " and the Isle of Man ".
6In section 35 of that Act after subsection (8) there shall be inserted—
“(9)References in this section to a place, area or destination outside the United Kingdom do not include references to a place, area or destination in the Isle of Man and in subsection (3)(b)(i) above the reference to a destination in the United Kingdom includes a reference to a destination in the Isle of Man.”
7In section 36(1) of that Act after the words "the United Kingdom " there shall be inserted the words " and the Isle of Man "
8In section 43(5) of that Act for the words "after exportation therefrom" there shall be substituted the words " after exportation from the United Kingdom or the Isle of Man ".
9In section 53(1) of that Act after the words " the United Kingdom " there shall be inserted the words " and the Isle of Man ".
10In section 57 of that Act after subsection (12) there shall be inserted—
“(13)References in this section to a destination, place or consignee outside the United Kingdom do not include references to a destination, place or consignee in the Isle of Man.”
11In section 61 of that Act after subsection (8) there shall be inserted—
“(9)References in this section to a destination, place or area outside the United Kingdom do not include references to a destination, place or area in the Isle of Man and subsection (5) above applies whether the goods were shipped in the United Kingdom or the Isle of Man.”
12In section 63 of that Act after subsection (6) there shall be inserted—
“(7)References in this section to a destination or place outside the United Kingdom do not include references to a destination or place in the Isle of Man and in subsections (2) and (4) above references to a place in the United Kingdom and to discharge in the United Kingdom include references to a place in the Isle of Man and to discharge in the Island.”
13In section 64(1) of that Act after the words "the United Kingdom " there shall be inserted the words " and the Isle of Man ".
14In section 66(1)(a) and (d) of that Act after the words "the United Kingdom " there shall be inserted the words " and the Isle of Man ".
15In section 69(1) and (3) of that Act after the words " between places in the United Kingdom" there shall be inserted the words " or between a place in the United Kingdom and a place in the Isle of Man ".
16In section 70 of that Act after subsection (4) there shall be inserted—
“(5)References in this section to a place or destination outside the United Kingdom do not include references to a place or destination in the Isle of Man and in subsection (2) above the reference to some other place in the United Kingdom includes a reference to a place in the Isle of Man.”
17In section 74 of that Act after subsection (4) there shall be inserted—
“(5)References in this section to a place outside the United Kingdom do not include references to a place in the Isle of Man.”
18In section 78 of that Act after subsection (1) there shall be inserted—
“(1A)Subsection (1) above does not apply to a person entering the United Kingdom from the Isle of Man as respects anything obtained by him in the Island unless it is chargeable there with duty or value added tax and he has obtained it without payment of the duty or tax.”
19In section 83(1)(a) of that Act after the words " between ports in the United Kingdom" there shall be inserted the words " or between a port in the United Kingdom and a port in the Isle of Man ".
20In section 90 of that Act after the word " port" there shall be inserted the words " in the United Kingdom or the Isle of Man ", after the words " the United Kingdom " there shall be inserted the words " or the Isle of Man " and after the word " found " there shall be inserted the words " in the United Kingdom ".
21In section 92(1)(c) and (d) of that Act after the words "the United Kingdom " there shall be inserted the words " or the Isle of Man ".
22In section 159(1)(c) of that Act after the words " the United Kingdom " there shall be inserted the words " or the Isle of Man ".
23In paragraph 2(c) of Schedule 3 to that Act after the words " the United Kingdom " there shall be inserted the words " or the Isle of Man ".
24In paragraph 4(1) of Schedule 3 to that Act after the words " outside the United Kingdom " there shall be inserted the words " and the Isle of Man ".
25In section 7(b) of the [1979 c. 3.] Customs and Excise Duties (General Reliefs) Act 1979 after the words " the United Kingdom " there shall be inserted the words " or the Isle of Man ".
26In section 8(b) of that Act after the words "the United Kingdom " there shall be inserted the words " or the Isle of Man ".
27In section 10(1) of that Act after the words " manufactured or produced in the United Kingdom " there shall be inserted the words " or the Isle of Man ".
28In section 11(1) of that Act after the words " manufactured or produced outside the United Kingdom " there shall be inserted the words " and the Isle of Man ".
29In section 22(2) and (3)(a) of the [1979 c. 4.] Alcoholic Liquor Duties Act 1979 after the word " exportation " there shall be inserted the words " or removal to the Isle of Man ".
30In section 43(1) of that Act after the word " exportation ", in both places where it occurs, there shall be inserted the words " or removal to the Isle of Man ".
31In section 57 of that Act after the words " whether imported into or produced in the United Kingdom" there shall be inserted the words " or removed to the United Kingdom from the Isle of Man ".
32In section 58(1) of that Act after the words " whether imported into or produced in the United Kingdom " there shall be inserted the words " or removed to the United Kingdom from the Isle of Man ".
33In section 59(1) of that Act after the words " imported made-wine " there shall be inserted the words " nor wine or made-wine removed to the United Kingdom from the Isle of Man ".
34In section 3(1)(d) of the [1979 c. 6.] Matches and Mechanical Lighters Duties Act 1979 after the word " exportation " there shall be inserted the words " , removal to the Isle of Man ".
35In section 7(1)(f) of that Act after the word " exportation ", in both places where it occurs, there shall be inserted the words " , removal to the Isle of Man ".
Section 14(5).
Chapter | Short Title | Extent of Repeal |
---|---|---|
39 & 40 Vict. c. 36. | The Customs Consolidation Act 1876. | Section 283. |
6 & 7 Eliz. 2. c. 11. | The Isle of Man Act 1958. | The whole Act, so far as unrepealed. |
9 & 10 Eliz. 2. c. 36. | The Finance Act 1961. | Section 5(3). |
1964 c. 28. | The Agriculture and Horticulture Act 1964. | Section 1(12). |
1972 c. 41. | The Finance Act 1972. | Section 17(2)(e) together with the word " and " immediately preceding it. |
In section 43(3) the words " an Order in Council and ". | ||
Section 50, | ||
In Schedule 7, paragraph 28. | ||
1979 c. 2. | The Customs and Excise Management Act 1979. | Section 174. |
In Schedule 4 paragraph 2 and in the Table in paragraph 12 the entry relating to the Isle of Man Act 1958. | ||
In Schedule 7, paragraph 4. | ||
1979 c. 3. | The Customs and Excise Duties (General Reliefs) Act 1979. | Section 6. |
Schedule 1. | ||
1979 c. 8. | The Excise Duties (Surcharges or Rebates) Act 1979. | Section 3(3). |