(1)On the day on which this section comes into force (“the commencement day”), AFA 2006 comes into force in—
(a)the Isle of Man, and
(b)the British overseas territories except Gibraltar,
(that Act having previously expired there under section 382 of that Act as originally enacted).
(2)The reference in subsection (1) to AFA 2006 is a reference to that Act as it is in force in England and Wales, Scotland and Northern Ireland immediately before the commencement day.
(3)In section 384(2)(b) of AFA 2006 (extent to British overseas territories), at the end insert “except Gibraltar”.
(4)The Schedule to this Act makes further provision about AFA 2006 and the Isle of Man and British overseas territories.