Isle of Man Act 1979

7 Car tax

(1) For the purpose of giving effect to any Agreement between the government of the United Kingdom and the government of the Isle of Man whereby both countries are to be treated as a single area for the purposes of the car tax charged under the [1972 c. 41.] Finance Act 1972 and the car tax charged under the corresponding Act of Tynwald, Her Majesty may by Order in Council make provision for securing that tax is charged under the Act of 1972 as if all or any of the references in it to the United Kingdom included both the United Kingdom and the Isle of Man but so that tax is not charged under both Acts in respect of the same vehicle.

(2) An Order in Council under this section may make provision—

(a) for determining, or enabling the Commissioners to determine, under which Act a person is to be registered and for transferring a person registered under one Act to the register kept under the other ;

(b) for treating a person who is registered for the purposes of the Act of Tynwald as registered for all or any of the purposes of the Act of 1972 ;

(c) for extending any reference in the Act of 1972 to tax under that Act so as to include tax under the Act of Tynwald;

(d) for treating any requirement imposed by or under either Act as a requirement imposed by or under the other;

(e) for treating any permission, direction, notice, determination or other thing given, made or done under the Act of Tynwald by the Isle of Man authority corresponding to the Commissioners as given, made or done by the Commissioners under the Act of 1972;

(f) for modifying or excluding, as respects a vehicle removed from the Isle of Man to the United Kingdom or from the United Kingdom to the Isle of Man, any provision of the Act of 1972 which relates to importation or exportation;

(g) for any supplementary, incidental or transitional matter.

(3) An Order in Council under this section may make such modifications of any provision contained in or having effect under any Act of Parliament relating to car tax as appears to Her Majesty to be necessary or expedient for the purposes of the Order.

(4) While an Order in Council under this section is in force and without prejudice to the powers conferred by the foregoing provisions—

(a) paragraph 21(3) of Schedule 7 to the Act of 1972 (search of premises where offence is suspected) shall have effect as if the references to an offence in connection with the tax included references to an offence in connection with the tax charged under the Act of Tynwald;

(b) paragraph 23 of that Schedule (forfeiture of chargeable vehicle if not registered or tax not paid etc.) shall have effect as if references to chargeable vehicles, the registration of a vehicle and tax included references to a chargeable vehicle, the registration of a vehicle and tax within the meaning of the Act of Tynwald.

(5) Provision may be made by or under an Act of Tynwald for purposes corresponding to those of this section and of any Order in Council made under it.