also automatically apply to the Isle of Man by 'necessary implication'. Today, Acts of Parliament are adopted by the Isle of Man to avoid unnecessary duplication, or where a consistent approach is essential because of an international aspect to the issue (the UK has a responsibility for the external affairs of the Island). Relationship between insular and Parliamentary statutes The relationship between the statutes of Tynwald and Parliament is unclear. For many centuries and until comparatively recently, it was assumed that Acts of Parliament were the supreme law of the Isle of Man. Manx courts would disapply any part of an Act of Tynwald that conflicted with an Act of Parliament applicable to the Island, even if the Act of Tynwald was a later law. From the early 1980s, the Staff of Government Division began to assert that there was no hierarchy of legislative acts, and Tynwald and Parliament were concurrent and coequal. This departure from previous practice has not yet been tested by appeal to the Privy Council. Notable differences in current laws Despite the heavy English influences on Manx law, increasingly the island has 'gone its own way'. Much of its legislation mirrors that of the UK to a greater or lesser extent (and may be rubber-stamped by the two branches of Tynwald with little or no debate) but much does not. In the past there have been (and in some cases still are) key differences on the death penalty for murder (abolished in the UK in 1973, on the Isle of Man in 1993 – although after 1973 it was the policy of the UK to block all Manx executions) women's suffrage (1881 on Mann, 1928 in the UK) judicial birching (abolished 1947 in the UK, on Mann in 2000; last used in 1976) sodomy (legalised 1967 in England and Wales, 1992 on Mann) speed limits – while the Island has speed limit laws (and indeed in general has road traffic laws much like those of the UK) more than half its roads are derestricted – that is to say they have no specific speed limit. taxation – the taxation rates in the Isle of Man are far lower. There is no Corporation Tax, no Capital Gains Tax, no inheritance tax, and a 20% top rate of income tax (which is capped so that a resident earning £10 million would be paying just the same as a