The Inter-American Investment Corporation (Immunities and Privileges) Order 2022

Extent and application

2.—(1) Subject to paragraph (2), this Order extends to the whole of the United Kingdom.

(2) Article 9 (relief on payment of non-domestic rates) extends to England and Wales and Northern Ireland only(1).

(3) In Scotland—

(a) articles 6 (immunity of the Corporation), 7 (archives and premises), 11 (exemption of restrictions on imports and exports) and 15 (persons connected with the Corporation) do not apply in so far as they would, if included in an Act of the Scottish Parliament, be within the legislative competence of that Parliament;

(b) article 8 (exemption from taxes) does not apply to devolved taxes or local taxes to fund local authority expenditure (within the meaning of the exceptions to Section A1 (fiscal, economic and monetary policy) of Part 2 of Schedule 5 (reserved matters) to the Scotland Act 1998)(2).

(1)

The setting of non-domestic rates is within the legislative competence of the Scottish Parliament by exemption to Section A1 of Schedule 5 to the Scotland Act 1998, as amended by section 23(5) of the Scotland Act 2012.

(2)

1998 c. 46.