Schedule 9ZB, Part 6, paragraph 34

Part 4 (warehouses) has effect as if any reference to Great Britain included the Isle of Man (see also article 2 of the Value Added Tax (Isle of Man) Order 1982 which provides that this Act has effect as if the Isle of Man were part of the United Kingdom subject to the provisions of that Order).

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