# Isle of Man Act 1979, Paragraph 2


In section 1(1) of the Customs and Excise Management Act 1979, at the end of the definition of “Community transit goods” there shall be inserted the words “ and for the purposes of paragraph (a)(i) above the Isle of Man shall be treated as if it were part of the United Kingdom ”

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Source: https://www.legislation.gov.uk/ukpga/1979/58/schedule/n1/paragraph/2 (the official version)
Page: https://openlegislation.uk/isle-of-man-act-1979/schedule-n1/paragraph-2
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.