Value Added Tax (Isle of Man) Order 1980
| Jurisdiction | UK Non-devolved |
| Citation | SI 1980/183 |
| Year | 1980 |
1980 No. 183
VALUE ADDED TAX
The Value Added Tax (Isle of Man) Order 198013thFebruary 1980
1stApril 1980
At the Court at Buckingham Palace, the 13th day of February 1980
Present,
The Queen's Most Excellent Majesty in Council
Whereas an Agreement(a) between the government of the United Kingdom and the government of the Isle of Man was signed in London on 15th October 1979 whereby both countries are to be treated as a single area for the purposes of value added tax charged under the Finance Act 1972(b) and value added tax charged under the Value Added Tax and Other Taxes Act 1973 (an Act of Tynwald)(c):
Now, therefore, Her Majesty, in pursuance of section 6 of the Isle of Man Act 1979(d) and of all other powers enabling Her in that behalf, is pleased, by and with the advice of Her Privy Council, to order, and it is hereby ordered, as follows—
1.—(1) This Order may be cited as the Value Added Tax (Isle of Man) Order 1980 and shall come into operation on 1st April 1980.
(2) In this Order—
"the United Kingdom Act" means the Finance Act 1972 and
"the Manx Act" means the Value Added Tax and Other Taxes Act 1973
and any other word or expression used in this Order to which meaning is given in or under Part I of the United Kingdom Act shall have, except where the context otherwise requires, the same meaning in this Order as in or under that Part of that Act.
(3) For the purposes of this Order, the Interpretation Act 1978(e) shall apply to the Manx Act and to any instrument of a legislative character made thereunder as if the Manx Act were an Act of Parliament.
(4) The modifications provided for by this Order shall have effect only for the purposes of the Agreement between the government of the United Kingdom and the government of the Isle of Man, signed in London on 15th October 1979, whereby both countries are to be treated as a single area for the purposes
(a) Cmnd. 7747.
(b) 1972 c. 41.
(c) Acts of Tynwald 1973 c. 1.
(d) 1979 c. 58.
(e) 1978 c. 30.
of tax chargeable under Part I of the United Kingdom Act and value added tax chargeable under Part I of the Manx Act.
2. A person makes, or shall be treated as making, a supply in the Isle of Man if the supply is of a description that would be treated as made in the Isle of Man by sections 8 and 8A of the United Kingdom Act if those sections had been amended by deleting therefrom the words "United Kingdom", wherever they occur, and substituting therefor the words "Isle of Man".
3.—(1) Goods removed to the Isle of Man from the United Kingdom shall be deemed for the purposes of Part I of the United Kingdom Act not to be exported from the United Kingdom.
(2) The exportation from the Isle of Man of goods which have been removed to the Isle of Man from the United Kingdom shall be deemed for the purposes of Part I of the United Kingdom Act to be an exportation of those goods from the United Kingdom and "re-exported" in section 16(3) of the United Kingdom Act shall be construed accordingly.
4.—(1) Except as provided in paragraph (2) below, goods removed to the United Kingdom from the Isle of Man shall be deemed for the purposes of Part I of the United Kingdom Act not to be imported into the United Kingdom.
(2) Paragraph (1) above does not apply to—
(a) goods on which, on an earlier importation into, or a supply in, the United Kingdom or the Isle of Man, value added tax chargeable under Part I of the Manx Act was not accounted for or paid at the rate which would have applied if that importation had been made into, or the supply in, the United Kingdom under Part I of the United Kingdom Act; and
(b) goods, the importation or supply of which has been wholly or partly relieved from tax chargeable under Part I of the United Kingdom Act or value added tax chargeable under Part I of the Manx Act, where such relief was subject to a condition which has not been complied with.
(3) In the case of goods to which paragraph (1) above does not apply, the amount of tax chargeable under Part I of the United Kingdom Act on their importation into the United Kingdom from the Isle of Man shall be reduced by an amount equal to any value added tax chargeable under Part I of the Manx Act which has been accounted for or paid on an earlier importation of those goods into, or a supply in, the United Kingdom or the Isle of Man.
5.—(1) The enactments specified in Schedule 1 to this Order shall have effect as if modified in accordance with that Schedule.
(2) The Rules, Regulations and Orders specified in Schedule 2 to this Order shall have effect as if modified in accordance with that Schedule.
(3) The modifications specified in paragraphs (1) and (2) above shall take effect immediately after the revocations referred to in Article 6 of this Order.
6. The Value Added Tax (United Kingdom and Isle of Man) (Consolidation) Order 1978(a) and the Value Added Tax (United Kingdom and Isle of Man) Order 1978(b) are hereby revoked.
N. E. Leigh, Clerk of the Privy Council.
(a) S.I. 1978/273.
(b) S.I. 1978/1621.
SCHEDULE 1
The Finance Act 1972(a)
1. In section 1(1), after "United Kingdom", wherever occurring, insert "or the Isle of Man".
2. In section 2(b)—
(a) in subsections (1) and (2), after "United Kingdom" insert "or the Isle of Man"; and
(b) for subsection (4) substitute—
"(4) Tax shall be charged and be payable as if it were a duty of customs on—
(a) any importation of goods into the United Kingdom or the Isle of Man by a taxable person in the course or furtherance of a business carried on by him; and
(b) any importation of goods into the United Kingdom by—
(i) a taxable person not in the course or furtherance of a business carried on by him; and
(ii) any other person, except a person defined as a taxable person in section 2(2) of the Manx Act where the importation is in the course or furtherance of a business carried on by him.".
3. In section 3(c)—
(a) in subsection (3)(a), after "tax" insert "chargeable under this Part of this Act or value added tax chargeable under Part I of the Manx Act";
(b) in subsection (4), after "tax", where first occurring, insert "chargeable under this Part of this Act or value added tax chargeable under Part I of the Manx Act";
(c) in subsection (8)—
(i) in paragraph (a)—
(A) after "tax", where first occurring, insert "chargeable under this Part of this Act or value added tax chargeable under Part I of the Manx Act", and
(B) after "tax", where thirdly occurring, insert "under either of those Parts",
(ii) in paragraph (b), after "tax", where secondly occurring, insert "chargeable under either of those Parts", and
(iii) in paragraph (c), after "tax" insert "chargeable under either of those Parts"; and
(d) in subsection (9), after "tax", where first occurring, insert "chargeable under this Part of this Act or value added tax chargeable under Part I of the Manx Act".
(a) 1972 c. 41.
(b) Section 2 was substituted by section 14 of, and Part I of Schedule 6 to, the Finance Act 1977 (c. 36).
(c) Section 3 was substituted by section 14 of, and Part I of Schedule 6 to, the Finance Act 1977 (c. 36).
4. In section 5(a)—
(a) in subsection (1)—
(i) after "tax", where first occurring, insert "chargeable under this Part of this Act or value added tax chargeable under Part I of the Manx Act", and
(ii) after "United Kingdom", where first occurring, insert "or the Isle of Man";
(b) in subsection (2)—
(i) after "tax" insert "chargeable under this Part of this Act or value added tax chargeable under Part I of the Manx Act", and
(ii) after "United Kingdom", where secondly occurring, insert "or the Isle of Man"; and
(c) in subsection (3), after "United Kingdom" insert "or the Isle of Man".
5. In section 8B(1)(b), after "United Kingdom", wherever occurring, insert "or the Isle of Man".
6. In section 11(2)(a)(c), after "United Kingdom" insert "and the Isle of Man".
7. In section 12—
(a) in subsection (3), after "United Kingdom" insert "or the Isle of Man";
(b) in subsection (5), after "United Kingdom", wherever occurring, insert "and the Isle of Man";
(c) in subsection (6)—
(i) after "has exported them" insert "from the United Kingdom or the Isle of Man", and
(ii) after "United Kingdom" insert "and the Isle of Man"; and
(d) in subsection (8), after "United Kingdom", wherever occurring, insert "or the Isle of Man".
8. In section 14(3)(a), after "tax" insert "chargeable under this Part of this Act or value added tax chargeable under Part I of the Manx Act".
9. In section 15(d)—
(a) in subsection (1)—
(i) after "tax", where first occurring, insert "chargeable under this Part of this Act or value added tax chargeable under Part I of the Manx Act", and
(a) Section 5 was substituted by section 14 of, and Part I of Schedule 6 to, the Finance Act 1977 (c. 36).
(b) Section 8B was inserted by section 14 of, and Part I of Schedule 6 to, the Finance Act 1977 (c. 36).
(c) Section 11 was substituted by section 14 of, and Part I of Schedule 6 to, the Finance Act 1977 (c. 36).
(d) Section 15 was amended by section 14 of, and Part II of Schedule 6 to, the Finance Act 1977 (c. 36).
(ii) for "so chargeable" substitute "chargeable under either of those Parts";
(b) in subsection (2)—
(i) after "tax", where first occurring, insert "chargeable under this Part of this Act or value added tax chargeable under Part I of the Manx Act",
(ii) after "tax", where secondly, thirdly and fourthly occurring, insert "chargeable under either of those Parts",
(iii) for "so chargeable" substitute "chargeable under either of those Parts", and
(iv) after "tax", where sixthly occurring, insert "chargeable under either of those Parts";
(c) in subsection (4), after "tax" insert "chargeable under this Part of this Act or value added tax chargeable under Part I of the Manx Act"; and
(d) in subsection (5), after "tax", where secondly occurring, insert "chargeable under this Part of this Act or value added tax chargeable under Part I of the Manx Act".
10. In section 15A(a)—
(a) in subsection (1)—
(i) after "tax", where first...
To continue reading
Request your trial