Value Added Tax (Isle of Man) (No. 3) Order 1980
| Jurisdiction | UK Non-devolved |
| Citation | SI 1980/1952 |
| Year | 1980 |
1980 No. 1952
VALUE ADDED TAX
The Value Added Tax (Isle of Man) (No. 3) Order 198017thDecember 1980
17thDecember 1980Article 2(2)Article 2(2)1stJanuary 1981
At the Court at Buckingham Palace, the 17th day of December 1980
Present,
The Queen's Most Excellent Majesty in Council
Whereas an Agreement between the government of the United Kingdom and the government of the Isle of Man(a) 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);
And whereas the Commissioners of Customs and Excise have made the Value Added Tax (General) Regulations 1980(d) and the Value Added Tax (Repayment to Community Traders) Regulations 1980(e);
And whereas the Treasury have made the Value Added Tax (Special Provisions) (Amendment) Order 1980(f) amending the Value Added Tax (Special Provisions) Order 1977(g):
Now, therefore, Her Majesty, in pursuance of section 6 of the Isle of Man Act 1979(h) 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) (No. 3) Order 1980.
(2) Articles 1 and 2(1) of this Order shall come into operation on 17th December 1980 and article 2(2) thereof shall come into operation on 1st January 1981.
(3) 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 a meaning is given in or under Part I of the United Kingdom Act shall have, except where
(a) Cmnd. 7747.
(b) 1972 c. 41; as amended by the Finance Act 1977 (c. 36), the Customs and Excise Management Act 1979 (c. 2) and the Finance Act 1980 (c. 48).
(c) Acts of Tynwald 1973 c. 1; as amended by G.C. 171/77.
(d) S.I. 1980/1536.
(e) S.I. 1980/1537.
(f) S.I. 1980/1603.
(g) S.I. 1977/1796.
(h) 1979 c. 58.
the context otherwise requires, the same meaning in this Order as in or under that Part of that Act.
(4) For the purposes of this Order, the Interpretation Act 1978(a) 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.
(5) 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 of value added tax chargeable under Part I of the United Kingdom Act and value added tax chargeable under Part I of the Manx Act.
2.—(1) The enactments specified in Schedule 1 to this Order shall have effect as if modified in accordance with that Schedule.
(2) The enactment specified in Schedule 2 to this Order shall have effect as if modified in accordance with that Schedule.
N. E. Leigh, Clerk of the Privy Council.
(a) 1978 c. 30.
SCHEDULE 1
The Value Added Tax (General) Regulations 1980(a)
1. In regulation 8—
(a) in paragraph (1), after "taxable person", where secondly occurring, insert "or a person defined as such in section 2(2) of the Manx Act"; and
(b) in paragraph (3)—
(i) after "taxable person", where secondly occurring, insert "or a person defined as such in section 2(2) of the Manx Act", and
(ii) after "regulation" insert "or the corresponding provision made under the Manx Act".
2. In regulation 10(1), after "taxable person", where secondly occurring, insert "or a person defined as such in section 2(2) of the Manx Act".
3. In regulations 14 and 15—
(a) after "the Act" insert "or the corresponding provision of the Manx Act"; and
(b) after "invoice" insert "or a document defined as such in section 30(2) of the Manx Act".
4. In regulations 16(1)(b) and 17, after "invoice" insert "or a document defined as such in section 30(2) of the Manx Act".
5. In regulation 18—
(a) in paragraph (1)...
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