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”.
(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”.