- Latest available (Revised)
- Original (As enacted)
Isle of Man Act 1979
You are here:
- UK Public General Acts
- 1979 c. 58
- Section 14
What Version
Advanced Features
- Show Geographical Extent(e.g. England, Wales, Scotland and Northern Ireland)
- Show Timeline of Changes
Opening Options
More Resources
Changes to legislation:
There are currently no known outstanding effects for the Isle of Man Act 1979, Section 14.
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.
14 Short title, interpretation, repeals, commencement and extent.U.K.
(1)This Act may be cited as the Isle of Man Act 1979.
(2)In this Act—
“the Commissioners” means the Commissioners of Customs and Excise;
“common duties” has the meaning given in section 1 above and “common duty” shall be construed accordingly;
“customs duty” incudes any levy or other charge which is treated as a customs duty by section 6 of the M1European Communities Act 1972.
(3)Any other expression used in this Act which is also used in the M2Customs and Excise Management Act 1979 has the same meaning as in that Act.
(4)Without prejudice to section 2(3) above,—
(a)any addition to an excise duty by virtue of section 1 of the M3Excise Duties (Surcharges or Rebates) Act 1979 or any Isle of Man equivalent; and
(b)any sum recoverable as a debt due to the Crown under [F1paragraph 5(3) of Schedule 11 to the Value Added Tax Act 1994] (sums shown in invoices as value added tax) or any Isle of Man equivalent,
shall be treated for the purposes of this Act as an amount of excise duty or value added tax chargeable under the law of the United Kingdom or, as the case may be, the Isle of Man.
X1(5)The enactments mentioned in Schedule 2 to this Act (which include spent provisions) are hereby repealed to the extent specified in the third column of that Schedule.
(6)Subject to subsection (7) below, this Act shall come into force on 1st April 1980.
(7)Sections 6, 7, 10 and 11 above shall come into force on the passing of this Act but no Order in Council shall be made under section 6, 7 or 11, and no provision shall by virtue of section 6(5) or 7(5) be made by or under an Act of Tynwald, so as to come into force before 1st April 1980.
(8)Except for sections 6, 7, 11 and this section, this Act does not extend to the Isle of Man as part of the law of the Island.
Editorial Information
X1The text of ss. 13, 14(5), Sch. 1 paras 2-8, 12-24, 26-35, Sch. 2 is in the form in which it was originally enacted: it was not reproduced in Statutes in Force and does not reflect any amendments or repeals which may have been made prior to 1.2.1991.
Textual Amendments
F1Words in s. 14(4)(b) substituted (1.9.1994) by 1994 c. 23, ss. 100(1), 101(1), Sch. 14 para. 7(3)
Marginal Citations
Options/Help
Print Options
PrintThe Whole Act
PrintThis Section only
Legislation is available in different versions:
Latest Available (revised):The latest available updated version of the legislation incorporating changes made by subsequent legislation and applied by our editorial team. Changes we have not yet applied to the text, can be found in the ‘Changes to Legislation’ area.
Original (As Enacted or Made): The original version of the legislation as it stood when it was enacted or made. No changes have been applied to the text.
See additional information alongside the content
Geographical Extent: Indicates the geographical area that this provision applies to. For further information see ‘Frequently Asked Questions’.
Show Timeline of Changes: See how this legislation has or could change over time. Turning this feature on will show extra navigation options to go to these specific points in time. Return to the latest available version by using the controls above in the What Version box.
Opening Options
Different options to open legislation in order to view more content on screen at once
More Resources
Access essential accompanying documents and information for this legislation item from this tab. Dependent on the legislation item being viewed this may include:
- the original print PDF of the as enacted version that was used for the print copy
- lists of changes made by and/or affecting this legislation item
- confers power and blanket amendment details
- all formats of all associated documents
- correction slips
- links to related legislation and further information resources
Timeline of Changes
This timeline shows the different points in time where a change occurred. The dates will coincide with the earliest date on which the change (e.g an insertion, a repeal or a substitution) that was applied came into force. The first date in the timeline will usually be the earliest date when the provision came into force. In some cases the first date is 01/02/1991 (or for Northern Ireland legislation 01/01/2006). This date is our basedate. No versions before this date are available. For further information see the Editorial Practice Guide and Glossary under Help.
More Resources
Use this menu to access essential accompanying documents and information for this legislation item. Dependent on the legislation item being viewed this may include:
- the original print PDF of the as enacted version that was used for the print copy
- correction slips
Click 'View More' or select 'More Resources' tab for additional information including:
- lists of changes made by and/or affecting this legislation item
- confers power and blanket amendment details
- all formats of all associated documents
- links to related legislation and further information resources
All content is available under the Open Government Licence v3.0 except where otherwise stated. This site additionally contains content derived from EUR-Lex, reused under the terms of the Commission Decision 2011/833/EU on the reuse of documents from the EU institutions. For more information see the EUR-Lex public statement on re-use.