21Extent in the Channel Islands, Isle of Man and British overseas territories
This section has no associated Explanatory Notes
(1)The power under section 384(1) of AFA 2006 may be exercised so as to extend to any of the Channel Islands any amendment or repeal made by this Act of a provision of AFA 2006 (with or without modifications).
(2)This Act, with the exception of sections 5(3), 14, 15, 16, 17 and 20, extends to—
(a)the Isle of Man, and
(b)the British overseas territories except Gibraltar.
(3)The power under section 384(2) of AFA 2006 may be exercised so as to modify any provision of AFA 2006 as amended by this Act as it extends to the Isle of Man or a British overseas territory other than Gibraltar.