# Taxation (Post-transition Period) Act 2020, Paragraph 12

Extent: E+W+S+N.I.

(1) The Isle of Man Act 1979 is amended as follows.
(2) In section 8 (removal of goods from Isle of Man to United Kingdom), in subsection (2), before paragraph (a) insert—
“(za) goods removed to Northern Ireland from the Isle of Man;”.
(3) In section 9 (removal of goods from United Kingdom to Isle of Man), after subsection (1) insert—
“(1A) Subsection (1) does not apply to goods removed from Northern Ireland to the Isle of Man.”

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Source: https://www.legislation.gov.uk/ukpga/2020/26/schedule/1/paragraph/12 (the official version)
Page: https://openlegislation.uk/taxation-post-transition-period-act-2020/schedule-1/paragraph-12
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.