5(1)Every senior officer of the Commonwealth Secretariat, who is a citizen of a country mentioned in [F1Schedule 3 to the British Nationality Act 1981], and any member of his family forming part of his household, other than a member who is a citizen only of the United Kingdom and Colonies, shall, if permanently resident outside the United Kingdom, have the like privileges and immunities as are accorded by law to a diplomatic agent and the members of his family forming part of his household, F2....U.K.
(2)In accordance with the foregoing sub-paragraph, service as a senior officer falling within that sub-paragraph shall not be treated as employment in respect of which [F3contributions or premiums are payable under the enactments relating to . . . . . . F4 social security, but the foregoing provision shall not be construed as rendering a person liable to any contribution or premium] which he would not be required to pay if service as aforesaid were not so treated.
Textual Amendments
F1Words substituted by British Nationality Act 1981 (c. 61, SIF 87), Sch. 7
F2Words in Sch. para. 5(1) repealed (7.6.2005) by International Organisations Act 2005 (c. 20), ss. 3(a), 11(3), Schs.
F3Words substituted by Social Security Act 1973 (c. 38), Sch. 27 para. 64
F4Words repealed by Social Security (Consequential Provisions) Act 1975 (c. 18), Sch. 1 Pt. I
[F55A(1)With effect from the relevant day, the officers and servants of the Commonwealth Secretariat are exempt from income tax in respect of the salaries and emoluments received by them in that capacity.U.K.
(2)The relevant day is the day specified by the Secretary of State as the day from which the officers and servants of the Commonwealth Secretariat become subject to internal income tax imposed by the Secretariat for its benefit.
(3)Sub-paragraphs (1) and (2) do not apply to any pension or annuity paid by the Commonwealth Secretariat to any person who has ceased to be an officer or servant of the Secretariat.
(4)This paragraph applies to senior officers of the Commonwealth Secretariat in place of any exemption from liability for income tax in respect of the salaries and emoluments received by them in that capacity to which (but for this sub-paragraph) they would be entitled by virtue of paragraph 5(1) of this Schedule.]
Textual Amendments
F5Sch. para. 5A inserted (6.4.2006) by International Organisations Act 2005 (c. 20), ss. 3(b), 11(4); S.I. 2005/1870, art. 3
6U.K.Every officer and servant of the Commonwealth Secretariat not falling within paragraph 5(1) of this Schedule[F6 , and the President and members of the Commonwealth Secretariat Arbitral Tribunal, ] shall have—
(a)immunity from suit and legal process in respect of acts or omissions of his in the course of the performance of official duties, except immunity from suit and legal process in respect of a civil action for damage alleged to have been caused by a motor vehicle belonging to or driven by him, or in respect of a motor traffic offence involving such a vehicle;
(b)the like inviolability for all his official papers and documents as is accorded by law to the diplomatic agent of a sending State.
Textual Amendments
F6Words in Sch. para. 6 inserted (11.7.2005) by International Organisations Act 2005 (c. 20), ss. 2(3)(a), 11(4); S.I. 2005/1870, art. 2
7U.K.Every officer and servant of the Commonwealth Secretariat not falling within paragraph 5(1) of this Schedule shall, if a citizen of a country mentioned in [F7Schedule 3 to the British Nationality Act 1981] and ordinarily resident outside the United Kingdom immediately before first taking up his post with the Secretariat, be exempt from duties on the importation, on the occasion of his first taking up that post, of personal and household effects, including private motor vehicles, for the use of himself and any members of his family forming part of his household.
Textual Amendments
F7Words substituted by British Nationality Act 1981 (c. 61, SIF 87), Sch. 7