Revenue Act, 1889

Conveyance of explosives from Isle of Man to England, &c. to be deemed exportation and importation.

38 & 39 Vict. c. 17.

46 & 47 Vict. c. 3.

4. The conveyance from the Isle of Man to any port in England, Scotland, or Ireland, of any explosives within the meaning of the Explosives Act, 1875, on the unloading or landing of which any restriction is imposed by or in pursuance of that Act, or of any explosive substance within the meaning of the Explosive Substances Act, 1883, which is liable to forfeiture under that Act, shall be deemed to be exportation from the Isle of Man and importation into that port, and all the provisions of the Customs Acts relating to the exportation and importation of goods shall apply accordingly.

[S. 5 rep. 8 Edw. 7. c. 49 (S.L.R.).]