The Value Added Tax (United Kingdom and Isle of Man) Order 1973
Whereas an Act of Tynwald entitled the Value Added Tax and Other Taxes Act 1973(a) has been passed making, in relation to the Isle of Man, provision similar to the provision made by Part I of the Finance Act 1972(b) with respect to value added tax:

Now, therefore, Her Majesty, in pursuance of section 50 of the Finance Act 1972 and of all other powers enabling Her in that behalf, is pleased, by and with the advice of Her Privy Council, to order, and it is hereby ordered, as follows—