Value Added Tax Act 1994 Schedule 13 paragraph 23

Isle of Man

Paragraph 23 preserves the validity of existing Isle of Man orders and ensures that references to repealed legislation within those orders are automatically updated to point to the corresponding provisions of the Value Added Tax Act 1994.

• Orders previously made under section 6 of the Isle of Man Act 1979 remain fully valid and are not affected by the consequential amendments in Schedule 14, paragraph 7.
• Any reference in those existing orders to legislation that has been repealed by the Value Added Tax Act 1994 is automatically replaced with a reference to the equivalent provision in the 1994 Act.
• This automatic substitution of references operates without limiting the general principles already established by section 17 of the Interpretation Act 1978, which provides its own rules for handling references to repealed legislation.
• The overall effect is to ensure continuity and legal certainty so that Isle of Man VAT arrangements continue to operate seamlessly under the new legislation.