Lowtax Network

Back To Top

Isle of Man: Law of Offshore

Table of Statutes

This is a non-exhaustive list of the main Isle of Man statutes affecting offshore and non-resident business. The statutes are listed in alphabetical order – click on the statute for a fuller description of the statute, the legal regime it forms part of, or in some cases the text of the law.

Advocates Act 1995
Banking Act 1998 
Banking Business Regulations 1991
Banking (General Practice) Regulatory Code 2005
Collective Investment Schemes (Compensation) Regulations 1988
Collective Investment Schemes Act 2008
Companies Act 1931
Companies (Amendment) Act 2009
Companies, etc. (Amendment) Act 2003
Corporate Service Providers Act 2000
Employment Act 1991 

Financial Supervision Act 1988

Financial Supervision (Restricted Schemes) Regulations 1990
Financial Services Act 2008
Income Tax (Exempt Companies) Act 1984 

Income Tax (Instalment Payments) Act 1974 

Income Tax Act 1970
Insurance (Limited Partnership) Regulations 2004
International Business Act 1994 

Investment Business Act 1991 
Investment Business Order 1991

Investment Business Order 2004

Limited Liability Company Act 1996 

Merchant Shipping (Registration) Act 1984

On-Line Gambling Regulation Act 2001

Partnership Act 1909 
Partnership Act 1890 (UK)

Perpetuities and Accumulations Act 1968
Protected Cell Companies (Collective Investment Schemes) Regulations 2004

Purpose Trusts Act 1996

Recognition of Trusts Act 1988
Registration of Business Names Acts 1918 and 1954
Retirement Benefits Schemes Act 2000
Retirement Benefits Schemes (International Schemes) Regulations 2001

Trade Unions Act 1991 

Trustee Act 1961 
Trusts Act 1995 
Variation of Trusts Act 1961



Back to Isle of Man Index »