All Officials
This section has no associated Explanatory Memorandum
12.—(1) Except in so far as in any particular case any privilege or immunity is waived by the Director-General or any official acting in his stead as provided for in Article VI of the Convention, any officials of the Organisation shall enjoy—
(a)immunity from suit and legal process, even after the termination of their functions, in respect of acts, including words written or spoken, done by them in the course of performance of official duties; this immunity shall not apply, however, in the case of a motor traffic offence committed by officials of the Organisation, nor in the case of damage caused by a motor vehicle belonging to or driven by officials of the Organisation;
(b)the like exemption from duties (whether of customs or excise) and taxes on the importation of furniture and personal effects (including one motor vehicle each) which—
(i)at or about the time when they first enter the United Kingdom to take up their posts as officials of the Organisation are imported for their personal use; and
(ii)are articles which were in their ownership or possession, or which they 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;
(c)exemption from income tax in respect of salaries and emoluments paid by the Organisation, from the date that an internal effective tax for the benefit of the Organisation is applied by the Organisation on such salaries and emoluments.
(d)the like exemption and privileges in respect of an official’s personal baggage as in accordance with paragraph 2 of Article 36 of the 1961 Convention Articles are accorded to a diplomatic agent.
(2) In paragraph (1)(c), the reference to “salaries and emoluments” does not include pensions or annuities paid by the Organisation.
(3) Neither this Article nor Part IV of Schedule 1 to the Act shall apply to any person who is a British citizen, a British overseas territories citizen, a British Overseas citizen, a British National (Overseas) or a permanent resident of the United Kingdom.