Section 50.
1In section 1(1) of the M1Provisional Collection of Taxes Act 1968 after the words “income tax" there shall be inserted the words “value added tax".
2In section 6(1) of the M2Vehicles (Excise) Act 1971 for the words “section 4 of the M3Finance Act 1972", “subsection (7) of section 12" and “subsection (8)" there shall be substituted respectively the words “section 2(2) of the Value Added Tax Act 1983", “subsection (7) of section 16" and “subsection (9)".
3In the M4Isle of Man Act 1979—
(a)in section 1(1)(d) for the words “section 21 of the M5Finance (No. 2) Act 1975" there shall be substituted the words “section 13 of the Value Added Tax Act 1983";
(b)in section 6—
(i)in subsection (1) for the words “the Finance Act 1972" and “the Act of 1972" there shall be substituted respectively the words “the Value Added Tax Act 1983" and “the Act of 1983";
(ii)in subsection (2) for the words “the Act of 1972” wherever they occur and the words “section 21" there shall be substituted respectively the words “the Act of 1983" and “section 29";
(iii)in subsection (4) for the words “the Act of 1972” wherever they occur and the words “section 12(8)", “section 37(3) of" and “section 38(3)" there shall be substituted respectively the words “the Act of 1983", “section 16(9)", “paragraph 10(3) of Schedule 7 to" and “section 39(3)".