As I understand, Clause 2 (2) makes provision for the paying over to the Isle of Man Customs Duties that have been levied, after the expenses of collection have been deducted. Reference is here made to what are called "equal duties", and a definition of equal duties is given in Clause 2 (4). If the duties are, in fact, equal, I can understand the wording of this subsection, but I have been given to understand—and the Financial Secretary will undoubtedly correct me if I am wrong—that not all duties levied here are identical with those levied in the Isle of Man. In that case, it seems to me that we might occasionally have a difference between the duties levied in the one place and the other. If that proved to be so, even in a minority of cases, I wondered how the equal duties are calculated for the payment over of these sums.
I raise the next point with some diffidence, because I imagine that I have misread either the Clause or the relevant sections of the Customs and Excise Act, 1952. In Clause 2 (1) reference is made to Section 11 (3) of the 1952 Act. When I turn to that Act, I find that that part dealing with the Isle of Man—it begins at Section 308—expressly provides that Section 11 shall not apply—or so I read it. If that is so, I wonder why it is that that particular reference is made in this Clause to Section 11. I have no doubt that the matter can be cleared up, and perhaps the Financial Secretary will be good enough to do so.