Section 13 — AFA 2006: Isle of Man and British overseas territories
This version in force from 2016-05-12
Snapshot: 2026-08-24
Reproduced from legislation.gov.uk (Crown Copyright, Open Government Licence v3.0). Amendments made after 2026-08-24 may not be reflected — always check the official text .
(1) On the day on which this section comes into force (“the commencement day”), AFA 2006 comes into force in—
(a) the Isle of Man, and
(b) the British overseas territories except Gibraltar,
(2) The reference in subsection (1) to AFA 2006 is a reference to that Act as it is in force in England and Wales, Scotland and Northern Ireland immediately before the commencement day.
(3) In section 384(2)(b) of AFA 2006 (extent to British overseas territories), at the end insert “ except Gibraltar ”.
(4) The Schedule to this Act makes further provision about AFA 2006 and the Isle of Man and British overseas territories.