68 Isle of Man
Finance Act 2019 (2019 c 1) | Legislation

68  Isle of Man

(1)     In section 1(1) of the Isle of Man Act 1979 (common duties), at the end insert—

“(f)     soft drinks industry levy chargeable under the law of the United Kingdom or the Isle of Man.”

(2)     Part 2 of FA 2017 (soft drinks industry levy) is amended in accordance with subsections (3) and (4).

(3)     After section 58 insert—

“58A Isle of Man: import and export of chargeable soft drinks

(1)     Subsections (2) and (3) apply if—

(a)     chargeable

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