Commentary on provisions of Act Section 26: Extent in the Channel Islands, Isle of Man and British overseas territories
The changes that this Act makes to the AFA 2006 may be extended to the Channel Islands by Order in Council under section 384(1) of the AFA 2006. If such an Order is made, it can modify those changes (so that the law of the Channel Islands is not the same as that of the United Kingdom).
	The changes that this Act makes to the AFA 2006 extend directly (i.e. without the need for an Order in Council) to the Isle of Man, and the British overseas territories (excluding Gibraltar), but an Order in Council may be made under section 384(2) of the AFA 2006 to modify the Act in its application to any of those territories.
	The changes that this Act makes to the RFA 1996 may be extended by Order in Council to the Channel Islands or the Isle of Man. If such an Order is made, it can modify those changes (so that the law of the Channel Islands and the Isle of Man is not the same as that of the United Kingdom).