Isle of Man Act 1979
| Year | 1979 |
Isle of Man Act 1979
1979 CHAPTER 58
An Act to make such amendments of the law relating to customs and excise, value added tax, car tax and the importation and exportation of goods as are required for giving effect to an Agreement between the government of the United Kingdom and the government of the Isle of Man signed on 15th October 1979; to make other amendments as respects the Isle of Man in the law relating to those matters; to provide for the transfer of functions vested in the Lieutenant Governor of the Isle of Man or, as respects that Island, in the Commissioners of Customs and Excise; and for purposes connected with those matters.
[20th December 1979]
Be it enacted by the Queen's most Excellent Majesty, by and with the advice and consent of the Lords Spiritual and Temporal, and Commons, in this present Parliament assembled, and by the authority of the same, as follows:—
1 Common duties.
(1) Subject to subsection (2) below, in this Act ‘common duties’ means—
(a ) customs duties chargeable on goods imported into the United Kingdom or the Isle of Man;
(b ) excise duties chargeable on goods, other than beer, imported into or produced in the United Kingdom or the Isle of Man;
(c ) pool betting duty chargeable under the law of the United Kingdom or the Isle of Man;
(d ) value added tax chargeable under the law of the United Kingdom or the Isle of Man except tax chargeable in accordance with section 21 of the Finance (No. 2) Act 1975 (gaming machines);
(e ) car tax chargeable under the law of the United Kingdom or the Isle of Man.
(2) The Treasury may by order amend subsection (1) above by adding or deleting any duty or tax which is under the care and management of the Commissioners of Customs and Excise (in this Act referred to as ‘the Commissioners’) or any corresponding duty or tax chargeable under the law of the Isle of Man; and any such order may apply to a duty or tax generally or in such cases or subject to such restrictions as may be specified in the order.
(3) The power to make orders under subsection (2) above shall be exercisable by statutory instrument subject to annulment in pursuance of a resolution of the House of Commons.
2 Isle of Man share of common duties.
(1) Of the moneys standing to the credit of the General Account of the Commissioners an amount ascertained for each financial year in accordance with subsection (2) below shall be paid by the Commissioners, at such times and in such manner as they may determine, to the Treasurer of the Isle of Man.
(2) There shall be calculated in such manner as the Treasury may direct—
(a ) the amount of common duties, whether collected in the United Kingdom or the Isle of Man, which is attributable to goods consumed or used in the Island, to services supplied in the Island or (as respects pool betting duty) to bets placed by persons in the Island;
(b ) the cost incurred by the Commissioners in collecting the amount so attributable together with the amount of any drawback or repayment referable to that amount;
and the amount arrived at by deducting from the amount calculated under paragraph (a ) above the amount calculated under paragraph (b ) above shall be known as the net Isle of Man share of common duties; and the amount mentioned in subsection (1) above shall be the excess of the net Isle of Man share of common duties over the common duties collected in the Island.
(3) For the purposes of this section the amount of common duties collected in the Isle of Man and the United Kingdom, or in the Isle of Man, shall be calculated by reference to the amount so collected in respect of such duties after giving effect to any addition or deduction provided for under section 1 of the Excise Duties (Surcharges or Rebates) Act 1979 or any Isle of Man equivalent.
(4) The Commissioners shall for each financial year prepare, in such form and manner as the Treasury may direct, an account showing the payments made by them under this section and shall send it, not later than the end of November in the following financial year, to the Comptroller and Auditor General, who shall examine and certify the account.
(5) The Comptroller and Auditor General shall send every account examined and certified by him under this section and his report thereon to the Treasury and a copy of every such account and report to the Treasurer of the Isle of Man; and the Treasury shall lay copies of the account and report before Parliament.
3 Recovery of common duties chargeable in Isle of Man.
(1) Any liability to pay an amount on account of a common duty chargeable under the law of the Isle of Man shall, to the extent to which it has not been discharged or enforced there, be enforceable in the United Kingdom as if it were a liability to pay an amount on account of the corresponding common duty chargeable under the law of the United Kingdom.
(2) Any amount recoverable by the Commissioners from any person under subsection (1) above may be set off against any amount recoverable by him from the Commissioners on account of a common duty chargeable under the law of the United Kingdom.
4 Enforcement of Isle of Man judgments for common duties.
(1) Subject to subsection (2) below, the provisions of sections 2 to 5 of the Foreign Judgments (Reciprocal Enforcement) Act 1933 shall have effect in relation to any judgment or order given or made by the High Court of Justice of the Isle of Man under which an amount is payable on account of—
(a ) a common duty chargeable under the law of the Island; or
(b ) a fine or penalty imposed in connection with such a duty,
as if the judgment or order were a judgment to which Part I of that Act applied.
(2) Subsection (1) above does not apply to a judgment or order given or made on appeal from a lower court but, except when given or made in criminal proceedings, applies notwithstanding that it is subject to appeal or that an appeal against it is pending.
(3) In their application by virtue of subsection (1) above the provisions there mentioned shall have effect—
(a ) with the omission of so much of section 2(1) as imposes a time-limit for applications for registration;
(b ) with the omission of section 4(1)(a )(v) and (vi); and
(c ) as if the Commissioners were the judgment creditor and any criminal proceedings in which the judgment or order was given or made were an action.
(4) The reference in subsection (1) above to sections 2 to 5 of the said Act of 1933 includes a reference to so much of sections 11 to 13 of that Act as is relevant to those sections and the definition of ‘appeal’ in section 11 shall apply for the purposes of subsection (2) above.
(5) The reference in subsection (1) above to the High Court of Justice of the Isle of Man includes a reference to the Court of General Gaol Delivery.
5 Offences relating to common duties, etc.
(1) Any summons or other process requiring a person in the Isle of Man to appear before a court in the United Kingdom—
(a ) to answer a charge that he has committed an offence relating to a common duty chargeable under the law of the United Kingdom or to the importation or exportation of anything into or from the United Kingdom; or
(b ) to give evidence or to produce any document or thing in proceedings for any such offence,
may be served by being sent to him by registered post or the recorded delivery service.
(2) In relation to proceedings for any such offence as is mentioned in subsection (1) above—
(a ) section 77 of the Magistrates' Courts Act 1952 (summons to witness and warrant for his arrest) shall have effect as if the reference in subsection (1) of that section to a person in England and Wales included a reference to a person in the Isle of Man;
(b ) in Scotland a warrant for the citation of accused persons and witnesses shall include a warrant to cite accused persons and witnesses in the Isle of Man.
(3) In relation to proceedings for any such offence as is mentioned in subsection (1) above—
(a ) sections 2 and 9 of the Criminal Justice Act 1967 (admission of written statements) shall apply also to written statements made in the Isle of Man but with the omission of subsections (2)(b ) and (3A) of section 2 and subsections (2)(b ) and (3A) of section 9;
(b ) section 1 of the Criminal Justice (Miscellaneous Provisions) Act (Northern Ireland) 1968 and section 3 of the Criminal Procedure (Committal for Trial) Act (Northern Ireland) 1968 (which contain corresponding provisions) shall apply also to written statements made in the Isle of Man but with the omission of subsection (2)(b ) of section 1 and subsection (2)(c ) of section 3.
(4) Subject to subsection (5) below, a warrant issued in the Isle of Man for the arrest of—
(a ) a person charged with an offence relating to a common duty chargeable under the law of the Isle of Man or to the importation or exportation of anything into or from the Island; or
(b ) a person required to give evidence or to produce any document or thing in proceedings for any such offence,
may be executed in England and Wales by any constable acting within his police area, in Scotland by any officer of law as defined in section 462(1) of the Criminal Procedure (Scotland) Act 1975 and in Northern Ireland by any member of the Royal Ulster Constabulary or the Royal Ulster Constabulary Reserve.
(5) A warrant, other than one for the arrest of a...
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