(1)The exportation of a counterfeit of a currency note or of a protected coin without the consent of the Treasury is hereby prohibited.
(2)A counterfeit of a currency note or of a protected coin which is removed to the Isle of Man from the United Kingdom shall be deemed to be exported from the United Kingdom—
(a)for the purposes of this section ; and
(b)for the purposes of the customs and excise Acts, in their application to the prohibition imposed by this section.
(3)In section 9(1) of the [1979 c. 58.] Isle of Man Act 1979 (which relates to the removal of goods from the United Kingdom to the Isle of Man) after the word " below " there shall be inserted the words " and section 21(2) of the Forgery and Counterfeiting Act 1981 ".