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4. The United Nations is an organisation of which the United Kingdom and foreign sovereign Powers are members.
5. The United Nations shall have the legal capacities of a body corporate.
6. Except in so far as in any particular case it has expressly waived its immunity, the United Nations shall have immunity from suit and legal process. No waiver of immunity shall be deemed to extend to any measure of execution.
7. The United Nations shall have the like inviolability of official archives and premises as in accordance with the 1961 Convention Articles is accorded in respect of the official archives and premises of a diplomatic mission.
8. The United Nations shall have the like exemption or relief from taxes, other than customs duties and taxes on the importation of goods, as is accorded to a foreign sovereign Power.
9. The United Nations shall have the like relief from rates as in accordance with Article 23 of the 1961 Convention Articles is accorded in respect of the premises of a diplomatic mission.
10. The United Nations shall have exemption from customs duties and taxes on the importation of goods imported by the United Nations for its official use in the United Kingdom and on the importation of publications of the United Nations imported by it, such exemption to be subject to compliance with such conditions as the Commissioners of Customs and Excise may prescribe for the protection of the Revenue.
11. The United Nations shall have exemption from prohibitions and restrictions on importation or exportation in the case of goods imported or exported by the United Nations for its official use and in the case of any publications of the United Nations imported or exported by it.
12. The United Nations shall have relief, under arrangements made by the Commissioners of Customs and Excise, by way of refund of customs duty paid on any hydrocarbon oil (within the meaning of the Hydrocarbon Oil (Customs & Excise) Act 1971) which is bought in the United Kingdom and used for the official purposes of the United Nations, such relief to be subject to compliance with such conditions as may be imposed in accordance with the arrangements.
13. The United Nations shall have relief, under arrangements made by the Secretary of State, by way of refund of car tax paid on any vehicles and value added tax paid on the supply of any goods which are used for the official purposes of the United Nations, such relief to be subject to compliance with such conditions as may be imposed in accordance with the arrangements.
14.—(1) Except in so far as in any particular case any privilege or immunity is waived by the Government of the member which they represent, representatives of members of any organ, committee or other subordinate body of the United Nations (including any sub-committee or other subordinate body of a subordinate body of the United Nations) shall enjoy:—
(a)immunity from suit and legal process in respect of things done or omitted to be done by them in their capacity as representatives;
(b)while exercising their functions and during their journeys to and from the place of meeting, the like inviolability of residence, the like immunity from personal arrest or detention and from seizure of their personal baggage, the like inviolability of all papers and documents and the like exemption or relief from taxes (other than customs and excise duties, car tax and value added tax) and rates as is accorded to the head of a diplomatic mission;
(c)while exercising their functions and during their journeys to and from the place of meeting, the like exemptions and privileges in respect of their personal baggage as in accordance with Article 36 of the 1961 Convention Articles are accorded to a diplomatic agent; and
(d)while exercising their functions and during their journeys to and from the place of meeting, exemptions whereby, for the purposes of the enactments relating to national insurance and social security, including enactments in force in Northern Ireland,—
(i)services rendered for the United Nations by them shall be deemed to be excepted from any class of employment in respect of which contributions or premiums under those enactments are payable, but
(ii)no person shall be rendered liable to pay any contribution or premium which he would not be required to pay if those services were not deemed to be so excepted:
“while exercising their functions and during their journeys to and from the place of meeting, exemptions whereby for the purposes of the National Insurance Acts 1965 to 1973, the National Insurance (Industrial Injuries) Acts 1965 to 1973, any enactment for the time being in force amending any of those Acts, and any enactment of the Parliament of Northern Ireland corresponding to any of those Acts or to any enactment amending any of those Acts.
(i)services rendered for the United Nations by them shall be deemed to be excepted from any class of employment which is insurable employment, or in respect of which contributions are required to be paid, but
(ii)no person shall be rendered liable to pay any contribution which he would not be required to pay if those services were not deemed to be so excepted.”.
(2) Where the incidence of any form of taxation depends upon residence, a representative shall not be deemed to be resident in the United Kingdom during any period when he is present in the United Kingdom for the discharge of his duties.
(3) Part IV of Schedule 1 to the Act shall not operate so as to confer any privilege or immunity on:—
(a)the official staff of a representative other than delegates, deputy delegates, advisers, technical experts and secretaries of delegations, or
(b)the family of a representative or of a member of the official staff of a representative.
(4) Neither this Article nor Part IV of Schedule 1 to the Act shall operate so as to confer any privilege or immunity on any person as the representative of the United Kingdom or as a member of the official staff of such a representative or on any person who is a citizen of the United Kingdom and Colonies.
15.—(1) Except in so far as in any particular case any privilege or immunity is waived in the case of the Secretary-General by the Security Council and in the case of an Assistant Secretary-General by the Secretary-General, and subject to the provisions of paragraph (2) of this Article, the Secretary-General of the United Nations and any Assistant Secretary-General shall enjoy:—
(a)the like immunity from suit and legal process, the like inviolability of residence and the like exemption or relief from taxes, other than customs duties and taxes on the importation of goods, and rates as are accorded to or in respect of the head of a diplomatic mission;
(b)the like exemption from customs duties and taxes on the importation of articles imported for his personal use or the use of members of his family forming part of his household, including articles intended for his establishment, as in accordance with paragraph 1 of Article 36 of the 1961 Convention Articles is accorded to a diplomatic agent;
(c)the like exemption and privileges in respect of his personal baggage as in accordance with paragraph 2 of Article 36 of the 1961 Convention Articles are accorded to a diplomatic agent;
(d)relief, under arrangements made by the Commissioners of Customs and Excise, by way of refund of customs duty paid on any hydrocarbon oil (within the meaning of the Hydrocarbon Oil (Customs & Excise) Act 1971) which is bought in the United Kingdom by him or on his behalf, such relief to be subject to compliance with such conditions as may be imposed in accordance with the arrangements; and
(e)exemptions whereby, for the purposes of the enactments relating to national insurance and social security, including enactments in force in Northern Ireland,—
(i)services rendered for the United Nations by the officer shall be deemed to be excepted from any class of employment in respect of which contributions or premiums under those enactments are payable, but
(ii)no person shall be rendered liable to pay any contribution or premium which he would not be required to pay if those services were not deemed to be so excepted;
“exemptions whereby for the purposes of the National Insurance Acts 1965 to 1973, the National Insurance (Industrial Injuries) Acts 1965 to 1973, any enactment for the time being in force amending any of those Acts, and any enactment of the Parliament of Northern Ireland corresponding to any of those Acts or to any enactment amending any of those Acts,—
(i)services rendered for the United Nations by the officer shall be deemed to be excepted from any class of employment which is insurable employment, or in respect of which contributions are required to be paid, but
(ii)no person shall be rendered liable to pay any contribution which he would not be required to pay if those services were not deemed to be so excepted.”.
(2) This Article shall not apply to any person who is a citizen of the United Kingdom and Colonies or a permanent resident of the United Kingdom.
(3) Part IV of Schedule 1 to the Act shall not operate so as to confer any privilege or immunity on any member of the family of the Secretary-General or any Assistant Secretary-General other than his spouse and minor children.
16. Except in so far as in any particular case any privilege or immunity is waived by the Secretary-General, officers of the United Nations (other than those who are locally recruited and assigned to hourly rates of pay) shall enjoy:—
(a)immunity from suit and legal process in respect of things done or omitted to be done by them in their official capacity;
(b)exemption from income tax in respect of emoluments received by them as officers of the United Nations; and
(c)the like exemption from customs duties and taxes on the importation of articles which—
(i)at or about the time when they first enter the United Kingdom to take up their posts as officers of the United Nations are imported for their personal use or that of members of their families forming part of their household, including articles intended for their establishment, and
(ii)are articles which were in their ownership or possession or that of such members of their families, or which they or such members of their families were under contract to purchase, immediately before they so entered the United Kingdom,
as in accordance with paragraph 1 of Article 36 of the 1961 Convention Articles is accorded to a diplomatic agent.
17. Except in so far as in any particular case any privilege or immunity is waived by the Secretary-General, experts (other than officers of the United Nations) performing missions on behalf of the United Nations shall enjoy:—
(a)immunity from suit and legal process in respect of things done or omitted to be done by them in the course of the performance of their missions;
(b)during the period of their missions, including the time spent on journeys in connection with service on such missions, the like immunity from personal arrest or detention and the like inviolability for all papers and documents as is accorded to a diplomatic agent; and
(c)during the period of their missions, including the time spent on journeys in connection with service on such missions, the like exemptions and privileges in respect of their personal baggage as in accordance with Article 36 of the 1961 Convention Articles are accorded to a diplomatic agent.
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