Isle of Man (Customs) Act 1953

JurisdictionUK Non-devolved
Citation1953 c. 44


Isle of Man (Customs) Act, 1953

(1 & 2 Eliz. 2) CHAPTER 44

An Act to amend the law with respect to customs in the Isle of Man.

[31st July 1953]

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:—

S-1 Mechanical lighters.

1 Mechanical lighters.

(1) As from the first day of May, nineteen hundred and fifty-three, the duties of customs imposed by section five of the Act of 1949 shall not be payable on component parts of mechanical lighters, but shall be payable on mechanical lighters removed or imported into the Isle of Man incomplete as well as complete; and for the purposes of the said duties any prescribed component of a mechanical lighter, or assembly which includes such a component (other than an assembly forming a complete mechanical lighter) shall be deemed to be a mechanical lighter, but incomplete.

(2) In this section the expression ‘prescribed component’ in relation to any class or description of mechanical lighters means the component (if any) for the time being prescribed by or under any enactment in relation to that class or description for the purposes of the duties of customs charged on mechanical lighters imported into the United Kingdom.

(3) Subject to the amendments made by this section, the duties of customs imposed by the said section five of the Act of 1949 shall continue to be payable until the first day of August, nineteen hundred and fifty-four.

S-2 Duties on certain sound recorded material.

2 Duties on certain sound recorded material.

(1) Where duty is payable on the removal or importation into the Isle of Man of any goods being tapes, wires, discs or other articles which have been recorded with sound by any means, except—

(a ) exposed cinematograph film; and

(b ) goods appearing to the Commissioners to have been produced in quantity for general sale as so recorded,

and the amount of that duty would apart from this subsection exceed the amount which would be so payable if those goods had not been used for recording sound, the duty payable on those goods shall be charged only up to the last-mentioned amount.

(2) Any provision in an Act of the present Session relating to Finance which varies the duties of customs on exposed cinematograph film and which is to be treated for the purposes of the power of revoking or...

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