Commentary Part 3 – Final Provisions Section 112: Channel Islands, Isle of Man and British overseas territories
319.Subsection (1) provides that the powers in section 108(1) of the CAA 1982 (power to extend to Channel Islands, Isle of Man and British overseas territories) are exercisable in relation to the amendments of that Act made by or under this Act.
320.Subsection (2) provides that the powers in section 39(3) of the ASA 1982 (extension outside the United Kingdom) are exercisable in relation to the amendments of that Act made by or under this Act.
321.Subsection (3) provides that the power in section 107 of the TA 2000 (extension outside United Kingdom) is exercisable in relation to the amendments of provisions listed in section 107(2) of that Act made by or under this Act.