Article 3 Citation and Commencement

in the definition of “the Act”, for “1983” there shall be substituted “1994”;

after the definition of “the Act” there shall be inserted—

• ““the Manx Act” means the Value Added Tax and Other Taxes Act 1973^f1”;

after the definition of motor car there shall be inserted—

““auctioneer” means a person who sells or offers for sale goods at any public sale where persons become purchasers by competition, being the highest bidders.”