Sch 14 para 7
(1) In section 1(1)(d) of the Isle of Man Act for “13 of the Value Added Tax Act 1983” there shall be substituted “ 23 of the Value Added Tax Act 1994 ” . (2) In section 6 of that Act— (a) for “1983” in each place where it occurs there shall be substituted “ 1994 ” ; (b) in subsection (2)(f) for “29” there shall be substituted “ 43 ” ; (c) in subsection (4)(a) for “16(9)” there shall be substituted “ 30(10) ” ; (d) in subsection (4)(b) for “Schedule 7” there shall be substituted “ Schedule 11 ” ; and (e) in subsection (4)(c) for “39(3)” there shall be substituted “ 72(8) ” . (3) In section 14(4)(b) for “section 33(2A) of the Finance Act 1972” there shall be substituted “ paragraph 5(3) of Schedule 11 to the Value Added Tax Act 1994 ” .