Value Added Tax Act 1994 Schedule 14 para 7

Isle of Man Act 1979 c.58

Schedule 14 paragraph 7 updates cross-references in the Isle of Man Act 1979 so that they point to the correct corresponding provisions in the Value Added Tax Act 1994, replacing outdated references to the Value Added Tax Act 1983 and the Finance Act 1972.

• All references to the Value Added Tax Act 1983 throughout section 6 of the Isle of Man Act 1979 are updated to refer to the Value Added Tax Act 1994.
• The reference in section 1(1)(d) of the Isle of Man Act 1979 is changed from section 13 of the 1983 Act to section 23 of the 1994 Act.
• Several specific section and schedule numbers within section 6 are updated to their 1994 Act equivalents, including section 29 becoming section 43, section 16(9) becoming section 30(10), Schedule 7 becoming Schedule 11, and section 39(3) becoming section 72(8).
• The reference in section 14(4)(b) of the Isle of Man Act 1979 is changed from section 33(2A) of the Finance Act 1972 to paragraph 5(3) of Schedule 11 to the Value Added Tax Act 1994.