Schedule 14, paragraph 7

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 ”. In section 6 of that Act— for “1983” in each place where it occurs there shall be substituted “ 1994 ”; in subsection (2)(f) for “29” there shall be substituted “ 43 ”; in subsection (4)(a) for “16(9)” there shall be substituted “ 30(10) ”; in subsection (4)(b) for “Schedule 7” there shall be substituted “ Schedule 11 ”; and in subsection (4)(c) for “39(3)” there shall be substituted “ 72(8) ”. 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 ”.

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Source: legislation.gov.uk · retrieved 2026-07-28