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Isle of Man (Customs) Act 1887

As Enacted Cited in Amendments 3 Related
Vincent
JurisdictionUK Non-devolved
Citation1887 c. 5
Year1887


Isle of Man (Customs) Act, 1887

(50 & 51 Vict.) CHAPTER 5.

An Act to amend the law respecting the Customs Duties of the Isle of Man.

[28th April 1887]

B E 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:

S-1 Short title.

1 Short title.

1. This Act may be cited as theIsle of Man (Customs) Act, 1887.

S-2 Power to impose duties provisionally subject to approval of Parliament.

2 Power to impose duties provisionally subject to approval of Parliament.

2. If the court of Tynwald of the Isle of Man resolve that it is expedient to impose, abolish, or vary any customs duties in the Isle of Man, and that such imposition, abolition, or variation should take effect immediately, and the Commissioners of Her Majesty's Treasury approve of such resolution, such resolution shall have full effect as from the date specified therein until the end of six months from the date of the resolution, and if Parliament is then in session until the end of the then current session of Parliament; but, save as otherwise provided by this or any other Act, shall at such date or at any earlier date at which either—

a ) an Act of Parliament relating to the duties of customs in the Isle of Man is passed; or
b ) the Commissioners of Her Majesty's Treasury by minute declare that there is no prospect of such resolution being confirmed by Parliament

cease to have effect without prejudice to anything previously done in pursuance thereof.

Provided that—

a ) if any person satisfies the Commissioners of Her Majesty's Customs that by reason of any provision of any such resolution he has paid in respect of any goods duties in excess of the duty which he would otherwise have paid, and that such goods are still in his possession at the date of the said provision ceasing as aforesaid to be of effect, the Commissioners of Customs shall repay him so much of the duty as they consider to have been so paid in excess; and
b ) a person may not by virtue of any provision of any such resolution pay less duty than he otherwise would pay, unless and until he gives to the Commissioners of Her Majesty's Customs such undertaking or security, by deposit or otherwise, as they may require to pay the duty which he would otherwise have paid in the event of the said provision ceasing to be of effect
S-3 Alteration of duties on wine.

3 ...

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