Commonwealth Secretariat Act 1966

PART I The Commonwealth Secretariat

1 (1) The Commonwealth Secretariat shall have immunity from suit and legal process except—

(a) in respect of a civil action for damage alleged to have been caused by a motor vehicle belonging to, or operated on behalf of the Secretariat or in respect of a motor traffic offence involving such a vehicle; and

(b) in respect of arbitration proceedings relating to any written contract entered into by or on behalf of the Secretariat.

(2) The foregoing sub-paragraph shall not be construed as authorising the enforcement of any judgment or arbitration award by execution on the premises or official archives of the Secretariat.

2 The Commonwealth Secretariat shall have the like inviolability of premises, official archives and communications as is accorded by law in respect of the premises, official archives and communications of the mission of a sending State.

3 The Commonwealth Secretariat shall be exempt from income tax and the capital gains tax and shall have the like exemption from the general rate as is accorded by law in-respect of the premises of the mission of a sending State.

4 The Commonwealth Secretariat shall be exempt from duties on the importation of goods necessary for the official use of the Secretariat and directly imported by it, subject, however, to compliance with such conditions as the Commissioners of Customs and Excise may prescribe.