Paragraph 16 I1

United Kingdom

In section 104—

(a)

in subsection (1) after “United Kingdom” insert “or the Isle of Man”;

(b)

in subsection (2)—

(i)

after “any part of the United Kingdom” (in the first place) insert “or in the Isle of Man”;

(ii)

at the end insert “or in the Isle of Man, as the case may be”.

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