The Value Added Tax (Isle of Man) (No. 2) Order 1980
Whereas an Agreement between the government of the United Kingdom and the government of the Isle of Man(a) was signed in London on 15th October 1979 whereby both countries are to be treated as a single area for the purposes of value added tax charged under the Finance Act 1972(b) and value added tax charged under the Value Added Tax and Other Taxes Act 1973 (an Act of Tynwald)(c);

And whereas the Treasury, in exercise of the powers conferred on them by sections 12(4) and 43(1) of the United ...