7(1)In section 1(1)(d) of the Isle of Man Act for “13 of the Value Added Tax Act 1983” there shall be substituted “ 23 of the Value Added Tax Act 1994 ”.U.K.
(2)In section 6 of that Act—
(a)for “1983” in each place where it occurs there shall be substituted “ 1994 ”;
(b)in subsection (2)(f) for “29” there shall be substituted “ 43 ”;
(c)in subsection (4)(a) for “16(9)” there shall be substituted “ 30(10) ”;
(d)in subsection (4)(b) for “Schedule 7” there shall be substituted “ Schedule 11 ”; and
(e)in subsection (4)(c) for “39(3)” there shall be substituted “ 72(8) ”.
(3)In section 14(4)(b) for “section 33(2A) of the Finance Act 1972” there shall be substituted “ paragraph 5(3) of Schedule 11 to the Value Added Tax Act 1994 ”.