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Isle of Man Act 1979

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1 Common duties.U.K.

(1)Subject to subsection (2) below, in this Act “common duties” means—

(a)customs duties chargeable on goods imported into the United Kingdom or the Isle of Man;

(b)excise duties chargeable on goods F1. . .imported into or produced in the United Kingdom or the Isle of Man;

(c)pool betting duty chargeable under the law of the United Kingdom or the Isle of Man;

[F2(ca)lottery duty chargeable under the law of the United Kingdom or the Isle of Man;]

(d)value added tax chargeable under the law of the United Kingdom or the Isle of Man except tax chargeable in accordance with [F323 of the Value Added Tax Act 1994] (gaming machines);

(e)F4. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

[F5(f)soft drinks industry levy chargeable under the law of the United Kingdom or the Isle of Man.]

[F6(g)plastic packaging tax chargeable under the law of the United Kingdom or the Isle of Man.]

(2)The Treasury may by order amend subsection (1) above by adding or deleting any duty or tax which is under the care and management of the Commissioners of Customs and Excise (in this Act referred to as “the Commissioners”) or any corresponding duty or tax chargeable under the law of the Isle of Man; and any such order may apply to a duty or tax generally or in such cases or subject to such restrictions as may be specified in the order.

(3)The power to make orders under subsection (2) above shall be exercisable by statutory instrument subject to annulment in pursuance of a resolution of the House of Commons.

Textual Amendments

F1Words in s. 1(1)(b) omitted (1.1.1995) by virtue of 1994/3041, art. 2(2)

F2S. 1(1)(ca) inserted (1.12.1999) by S.I. 1999/2925, art. 2(2)

F3Words in s. 1(1)(d) substituted (1.9.1994) by 1994 c. 23, s. 100(1), Sch. 13 para. 23, Sch. 14 para. 7(1)

F4S. 1(1)(e) repealed (22.7.2004) by Statute Law (Repeals) Act 2004 (c. 14), s. 1(1), {Sch. 1 Pt. 9 Group 5}

F6S. 1(1)(g) inserted (10.12.2021 for specified purposes, 1.4.2022 in so far as not already in force and with effect in accordance with s. 85(1)(b) of the amending Act) by Finance Act 2021 (c. 26), s. 85(1)(a), Sch. 15 para. 10; S.I. 2021/1409, regs. 3, 4

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