Isle of Man Legislation for VAT and Customs purposes

		Important Documents		Useful external links

		Customs and Excise Agreement 1979 with the UK		HMSO (for UK legislation)
		Protocol 3 (which governs the Island's relationship with the EU)		Europa (EU legislation)
		IOM VAT Act 1996		Acts of Tynwald after Jan 2001
		IOM VAT Regulations 1996		Current Bills progress chart
		IOM Customs and Excise Management Act 1986
		IOM Customs and Excise Act 1993
		IOM VAT (Special Provisions) Order 1995
		IOM VAT (UK) Order 1996