
1 
This Order may be cited as the Excise Duty (Amendment of the Isle of Man Act 1979) Order 1994 and shall come into force on 1st January 1995.
2 

(1) Beer duty shall become a common duty and accordingly the Isle of Man Act 1979 shall be amended as follows.
(2) In section 1(1) (common duties) in paragraph (b) the words “, other than beer,” shall be omitted.
Tim Wood
Andrew Mackay
Two of the Lords Commissioners of Her Majesty’s Treasury
28th November 1994