# Isle of Man Act 1979, Paragraph 18


In section 78 of that Act after subsection (1) there shall be inserted —
“(1A) Subsection (1) above does not apply to a person entering the United Kingdom from the Isle of Man as respects anything obtained by him in the Island unless it is chargeable there with duty or value added tax and he has obtained it without payment of the duty or tax.”

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Source: https://www.legislation.gov.uk/ukpga/1979/58/schedule/n1/paragraph/18 (the official version)
Page: https://openlegislation.uk/isle-of-man-act-1979/schedule-n1/paragraph-18
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.