s 3
(1) An instrument made under AFA 2006, or under a provision of an Act applied by AFA 2006, that is in force in England and Wales immediately before the commencement day— (a) extends to the Isle of Man and the British overseas territories except Gibraltar, and (b) comes into force there on the commencement day, subject to sub-paragraph (2). (2) Regulations made under section 322 of AFA 2006 (financial penalty enforcement orders) do not extend to a British overseas territory by virtue of sub-paragraph (1).