14 Short title, interpretation, repeals, commencement and extent.

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.

X15

The enactments mentioned in Schedule 2 to this Act (which include spent provisions) are hereby repealed to the extent specified in the third column of that Schedule.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.