Value Added Tax Act 1994 Schedule 9ZB paragraph 35

Extent

Paragraph 35 confirms that the provisions in this Part of Schedule 9ZB do not extend to the Isle of Man.

  • This paragraph deals with the geographical extent of the provisions in this Part of Schedule 9ZB.
  • None of the rules contained in this Part of the Schedule apply to the Isle of Man.
  • The Isle of Man has its own separate VAT arrangements, despite generally operating within the UK VAT system under common customs and excise agreements.
  • Any transactions or matters falling within the scope of these provisions that relate to the Isle of Man would need to be dealt with under separate Isle of Man legislation.

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