- Y Diweddaraf sydd Ar Gael (Diwygiedig)
- Gwreiddiol (a wnaed Fel)
Dyma’r fersiwn wreiddiol (fel y’i gwnaed yn wreiddiol). This item of legislation is currently only available in its original format.
(This note is not part of the Order)
Part 1 of the Schedule to this Order contains an Exchange of Letters between the Government of the United Kingdom and the Government of the Isle of Man relating to the Customs and Excise (Amendment) Arrangement 2018 (“the Arrangement”). Part 2 of the Schedule contains the text of the Arrangement. The Exchange of Letters and the Arrangement are “arrangements establishing a customs union” between the United Kingdom and the Isle of Man for the purposes of section 31(2) of the Taxation (Cross-border Trade) Act 2018.
The Arrangement amends the Customs and Excise Agreement 1979 between the Government of the United Kingdom and the Government of the Isle of Man, to which the Isle of Man Act 1979 gives effect. Pursuant to section 31(4) of the Taxation (Cross-border Trade) Act 2018, this Order will have effect for the purposes of import duty “despite any enactment”.
Article 1 provides for citation.
Article 2 provides that it is expedient that the arrangements specified in the Schedule should have effect for the purposes of import duty. Goods removed to the United Kingdom from the Isle of Man will be deemed not to be imported into the United Kingdom and will not therefore be subject to import duty (except as provided in section 8(2) of the Isle of Man Act 1979) (paragraph 3(1)(a) of the Annex scheduled to the Arrangement). The United Kingdom will make provision for Her Majesty’s Revenue and Customs (HMRC) to process applications for tariff information rulings and origin information rulings from persons intending to import goods from outside the United Kingdom-Crown Dependencies Customs Union into the Isle of Man, and for such persons to seek review and appeal of these rulings (paragraph 9 of the Annex scheduled to the Arrangement).
The Governments of the United Kingdom and the Isle of Man entered into the arrangements set out in the Schedule on 26 November 2018 (Part 1 of the Schedule). The Arrangement will, subject to limited exceptions, come into effect upon an exchange of letters between the Government of the United Kingdom and the Government of the Isle of Man (paragraph 17(2) of the Arrangement).
The date that the Arrangement comes into effect will, in due course, be published in the London, Edinburgh and Belfast Gazettes.
A full impact assessment has not been prepared for this instrument as it contains no substantive changes to tax policy.
Y Diweddaraf sydd Ar Gael (diwygiedig):Y fersiwn ddiweddaraf sydd ar gael o’r ddeddfwriaeth yn cynnwys newidiadau a wnaed gan ddeddfwriaeth ddilynol ac wedi eu gweithredu gan ein tîm golygyddol. Gellir gweld y newidiadau nad ydym wedi eu gweithredu i’r testun eto yn yr ardal ‘Newidiadau i Ddeddfwriaeth’.
Gwreiddiol (Fel y’i Deddfwyd neu y’i Gwnaed): Mae'r wreiddiol fersiwn y ddeddfwriaeth fel ag yr oedd pan gafodd ei deddfu neu eu gwneud. Ni wnaed unrhyw newidiadau i’r testun.
Mae Memoranda Esboniadol yn nodi datganiad byr o ddiben Offeryn Statudol ac yn rhoi gwybodaeth am ei amcan polisi a goblygiadau polisi. Maent yn ceisio gwneud yr Offeryn Statudol yn hygyrch i ddarllenwyr nad oes ganddynt gymhwyster cyfreithiol, ac maent yn cyd-fynd ag unrhyw Offeryn Statudol neu Offeryn Statudol Drafft a gyflwynwyd ger bron y Senedd o Fehefin 2004 ymlaen.
Gallwch wneud defnydd o ddogfennau atodol hanfodol a gwybodaeth ar gyfer yr eitem ddeddfwriaeth o’r tab hwn. Yn ddibynnol ar yr eitem ddeddfwriaeth sydd i’w gweld, gallai hyn gynnwys:
Defnyddiwch y ddewislen hon i agor dogfennau hanfodol sy’n cyd-fynd â’r ddeddfwriaeth a gwybodaeth am yr eitem hon o ddeddfwriaeth. Gan ddibynnu ar yr eitem o ddeddfwriaeth sy’n cael ei gweld gall hyn gynnwys:
liciwch ‘Gweld Mwy’ neu ddewis ‘Rhagor o Adnoddau’ am wybodaeth ychwanegol gan gynnwys