Section 51 Short title, commencement and extent.

This Act may be cited as the Value Added Tax Act 1983.

This Act shall come into force at the expiry of the period of three months beginning with the day on which it is passed.

This Act shall extend to Northern Ireland.

Paragraph 3 of Schedule 9 and paragraph 18 of Schedule 10 to this Act shall extend to the Isle of Man but no other provision of this Act shall extend there.