http://www.legislation.gov.uk/ukpga/1968/48/schedule/1/1992-03-05International Organisations Act 1968An Act to make new provision (in substitution for the International Organisations (Immunities and Privileges) Act 1950 and the European Coal and Steel Community Act 1955) as to privileges, immunities and facilities to be accorded in respect of certain international organisations and in respect of persons connected with such organisations and other persons; and for purposes connected with the matters aforesaid.1978-12-31texttext/xmlenStatute Law Database2024-10-111992-03-05 SCHEDULESSCHEDULE 1 Privileges and ImmunitiesSections 1, 2, 3, 6. Part I Privileges and immunities of the organisation1Immunity from suit and legal process.2The like inviolability of official archives and premises of the organisation as, in accordance with the 1961 Convention Articles, is accorded in respect of the official archives and premises of a diplomatic mission.31Exemption or relief from taxes, other than duties (whether of customs or excise) and taxes on the importation of goods.2The 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.4Exemption from duties (whether of customs or excise) and taxes on the importation of goods imported by or on behalf of the organisation for its official use in the United Kingdom, or on the importation of any publications of the organisation imported by it or on its behalf, 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.5Exemption from prohibitions and restrictions on importation or exportation in the case of goods imported or exported by the organisation for its official use and in the case of any publications of the organisation imported or exported by it.6Relief, under arrangements made either by the Secretary of State or by the Commissioners of Customs and Excise, by way of refund of duty (whether of customs or excise) paid on imported hydrocarbon oil (within the meaning of the Hydrocarbon Oil Duties Act 1979) or value added tax paid on the importation of such oil which is bought in the United Kingdom and used for the official purposes of the organisation, such relief to be subject to compliance with such conditions as may be imposed in accordance with the arrangements.7Relief, 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 goods or services which are used for the official purposes of the organisation, such relief to be subject to compliance with such conditions as may be imposed in accordance with the arrangements. Part II Privileges and immunities of representatives, members of subordinate bodies, high officers, experts, and persons on missions8For the purpose of conferring on any person any such exemption, privilege or relief as is mentioned in any of the following paragraphs of this Part of this Schedule, any reference in that paragraph to the representative or officer shall be construed as a reference to that person.9The like immunity from suit and legal process, the like inviolability of residence, and the like exemption or relief from taxes and rates, other than duties (whether of customs or excise) and taxes on the importation of goods, as are accorded to or in respect of the head of a diplomatic mission.9AThe like inviolability of official premises as is accorded in respect of the premises of a diplomatic mission.9BThe like exemption or relief from being subject to a community charge, or being liable to pay anything in respect of a community charge or anything by way of contribution in respect of a collective community charge, as is accorded to or in respect of the head of a diplomatic mission.10The like exemption from duties (whether of customs or excise) and taxes on the importation of articles imported for the personal use of the representative or officer or of members of his family forming part of his household, including articles intended for his establishment and the like privilege as to the importation of such articles, as in accordance with paragraph 1 of Article 36 of the 1961 Convention Articles is accorded to a diplomatic agent.11The like exemption and privileges in respect of the personal baggage of the representative or officer as in accordance with paragraph 2 of Article 36 of those Articles are accorded to a diplomatic agent, as if in that paragraph the reference to paragraph 1 of that Article were a reference to paragraph 10 of this Schedule.12Relief, under arrangements made either by the Secretary of State or by the Commissioners of Customs and Excise, by way of refund of duty (whether of customs or excise) paid on imported hydrocarbon oil (within the meaning of the Hydrocarbon Oil Duties Act 1979) or value added tax paid on the importation of such oil which is bought in the United Kingdom by or on behalf of the representative or officer, such relief to be subject to compliance with such conditions as may be imposed in accordance with the arrangements.13Exemptions whereby, for the purposes of the enactments relating to . . . social security, including enactments in force in Northern Ireland—aservices rendered for the organisation by the representative or officer shall be deemed to be excepted from any class of employment in respect of which contributions or premiums under those enactments are payable, butbno 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. Part III Privileges and immunities of other officers and servants14Immunity from suit and legal process in respect of things done or omitted to be done in the course of the performance of official duties.15Exemption from income tax in respect of emoluments received as an officer or servant of the organisation.16The like exemption from duties (whether of customs or excise) and taxes on the importation of articles which—aat or about the time when an officer or servant of the organisation first enters the United Kingdom as such an officer or servant are imported for his personal use or that of members of his family forming part of his household, including articles intended for his establishment, andbare articles which were in his ownership or possession or that of such a member of his family, or which he or such a member of his family was under contract to purchase, immediately before he so entered the United Kingdom,and the like privilege as to the importation of such articles as in accordance with paragraph 1 of Article 36 of the 1961 Convention Articles is accorded to a diplomatic agent.17Exemption from duties (whether of customs or excise) and taxes on the importation of any motor vehicle imported by way of replacement of a motor vehicle in respect of which the conditions specified in sub-paragraphs (a) and (b) of paragraph 16 of this Schedule were fulfilled, 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.18The like exemption and privileges in respect of the personal baggage of an officer or servant of the organisation as in accordance with paragraph 2 of Article 36 of the 1961 Convention Articles are accorded to a diplomatic agent, as if in that paragraph the reference to paragraph 1 of that Article were a reference to paragraph 16 of this Schedule. Part IV Privileges and immunities of official staffs and of families of representatives, high officers and official staffs<P1 DocumentURI="http://www.legislation.gov.uk/ukpga/1968/48/schedule/1/paragraph/19/1992-03-05" IdURI="http://www.legislation.gov.uk/id/ukpga/1968/48/schedule/1/paragraph/19" id="schedule-1-paragraph-19"><Pnumber>19</Pnumber><P1para><Text>In this Part of this Schedule—</Text><P3 DocumentURI="http://www.legislation.gov.uk/ukpga/1968/48/schedule/1/paragraph/19/a/1992-03-05" IdURI="http://www.legislation.gov.uk/id/ukpga/1968/48/schedule/1/paragraph/19/a" id="schedule-1-paragraph-19-a"><Pnumber>a</Pnumber><P3para><Text>“<Term id="term-representative">representative</Term>” means a person who is such a representative to the organisation specified in the relevant Order or such a representative on, or member of, an organ, committee or other subordinate body of that organisation as is mentioned in section 1(3)(<Emphasis>a</Emphasis>) of this Act;</Text></P3para></P3><P3 DocumentURI="http://www.legislation.gov.uk/ukpga/1968/48/schedule/1/paragraph/19/b/1992-03-05" IdURI="http://www.legislation.gov.uk/id/ukpga/1968/48/schedule/1/paragraph/19/b" id="schedule-1-paragraph-19-b"><Pnumber>b</Pnumber><P3para><Text>“<Term id="term-member-of-the-official-staff">member of the official staff</Term>” means a person who accompanies a representative as part of his official staff in his capacity as a representative.</Text></P3para></P3></P1para></P1></P1group><P1 DocumentURI="http://www.legislation.gov.uk/ukpga/1968/48/schedule/1/paragraph/20/1992-03-05" IdURI="http://www.legislation.gov.uk/id/ukpga/1968/48/schedule/1/paragraph/20" id="schedule-1-paragraph-20" RestrictEndDate="2004-05-06"><Pnumber>20</Pnumber><P1para><Text>A member of the official staff who is recognised by Her Majesty’s Government in the United Kingdom as holding a rank equivalent to that of a diplomatic agent shall be entitled to the privileges and immunities set out in Part II of this Schedule to the like extent as, by virtue of the relevant Order, the representative whom he accompanies is entitled to them.</Text></P1para></P1><P1 DocumentURI="http://www.legislation.gov.uk/ukpga/1968/48/schedule/1/paragraph/21/1992-03-05" IdURI="http://www.legislation.gov.uk/id/ukpga/1968/48/schedule/1/paragraph/21" id="schedule-1-paragraph-21" RestrictEndDate="2004-05-06"><Pnumber>21</Pnumber><P1para><P2 DocumentURI="http://www.legislation.gov.uk/ukpga/1968/48/schedule/1/paragraph/21/1/1992-03-05" IdURI="http://www.legislation.gov.uk/id/ukpga/1968/48/schedule/1/paragraph/21/1" id="schedule-1-paragraph-21-1"><Pnumber>1</Pnumber><P2para><Text>Subject to sub-paragraph (2) of this paragraph, a member of the official staff who is not so recognised, and who is employed in the adminstrative or technical service of the representative whom he accompanies, shall be entitled to the privileges and immunities set out in paragraphs 9 and 13 of this Schedule to the like extent as, by virtue of the relevant Order, that representative is entitled to them.</Text></P2para></P2><P2 DocumentURI="http://www.legislation.gov.uk/ukpga/1968/48/schedule/1/paragraph/21/2/1992-03-05" IdURI="http://www.legislation.gov.uk/id/ukpga/1968/48/schedule/1/paragraph/21/2" id="schedule-1-paragraph-21-2"><Pnumber>2</Pnumber><P2para><Text>Such a member of the official staff shall not by virtue of the preceding sub-paragraph be entitled to immunity from any civil proceedings in respect of any cause of action arising otherwise than in the course of his official duties.</Text></P2para></P2><P2 DocumentURI="http://www.legislation.gov.uk/ukpga/1968/48/schedule/1/paragraph/21/3/1992-03-05" IdURI="http://www.legislation.gov.uk/id/ukpga/1968/48/schedule/1/paragraph/21/3" id="schedule-1-paragraph-21-3"><Pnumber>3</Pnumber><P2para><Text>Such a member of the official staff shall also be entitled to the exemption set out in paragraph 16 of this Schedule as if he were an officer of the organisation specified in the relevant Order.</Text></P2para></P2></P1para></P1><P1 DocumentURI="http://www.legislation.gov.uk/ukpga/1968/48/schedule/1/paragraph/22/1992-03-05" IdURI="http://www.legislation.gov.uk/id/ukpga/1968/48/schedule/1/paragraph/22" id="schedule-1-paragraph-22" RestrictEndDate="2004-05-06"><Pnumber>22</Pnumber><P1para><Text>A member of the official staff who is employed in the domestic service of the representative whom he accompanies shall be entitled to the following privileges and immunities, that is to say—</Text><P3 DocumentURI="http://www.legislation.gov.uk/ukpga/1968/48/schedule/1/paragraph/22/a/1992-03-05" IdURI="http://www.legislation.gov.uk/id/ukpga/1968/48/schedule/1/paragraph/22/a" id="schedule-1-paragraph-22-a"><Pnumber>a</Pnumber><P3para><Text>immunity from suit and legal process in respect of things done or omitted to be done in the course of the performance of official duties, and</Text></P3para></P3><P3 DocumentURI="http://www.legislation.gov.uk/ukpga/1968/48/schedule/1/paragraph/22/b/1992-03-05" IdURI="http://www.legislation.gov.uk/id/ukpga/1968/48/schedule/1/paragraph/22/b" id="schedule-1-paragraph-22-b"><Pnumber>b</Pnumber><P3para><Text>the exemptions set out in paragraph 13 of this Schedule,</Text></P3para></P3><Text>to the like extent as, by virtue of the relevant Order, that representative is entitled to them, and shall be entitled to exemption from taxes on his emoluments in respect of that employment to the like extent as, by virtue of the relevant Order, that representative is entitled to exemption from taxes on his emoluments as a representative.</Text></P1para></P1><P1 DocumentURI="http://www.legislation.gov.uk/ukpga/1968/48/schedule/1/paragraph/23/1992-03-05" IdURI="http://www.legislation.gov.uk/id/ukpga/1968/48/schedule/1/paragraph/23" id="schedule-1-paragraph-23" RestrictEndDate="2004-05-06"><Pnumber>23</Pnumber><P1para><P2 DocumentURI="http://www.legislation.gov.uk/ukpga/1968/48/schedule/1/paragraph/23/1/1992-03-05" IdURI="http://www.legislation.gov.uk/id/ukpga/1968/48/schedule/1/paragraph/23/1" id="schedule-1-paragraph-23-1"><Pnumber>1</Pnumber><P2para><Text>Persons who are members of the family of a representative and form part of his household shall be entitled to the privileges and immunities set out in Part II of this Schedule to the like extent as, by virtue of the relevant Order, that representative is entitled to them.</Text></P2para></P2><P2 DocumentURI="http://www.legislation.gov.uk/ukpga/1968/48/schedule/1/paragraph/23/2/1992-03-05" IdURI="http://www.legislation.gov.uk/id/ukpga/1968/48/schedule/1/paragraph/23/2" id="schedule-1-paragraph-23-2"><Pnumber>2</Pnumber><P2para><Text>Persons who are members of the family and form part of the household of an officer of the organisation specified in the relevant Order, where that officer is the holder (whether permanent, temporary or acting) of an office specified in that Order in accordance with section 1(3)(<Emphasis>b</Emphasis>) of this Act, shall be entitled to the privileges and immunities set out in Part II of this Schedule to the like extent as, by virtue of the relevant Order, that officer is entitled to them.</Text></P2para></P2><P2 DocumentURI="http://www.legislation.gov.uk/ukpga/1968/48/schedule/1/paragraph/23/3/1992-03-05" IdURI="http://www.legislation.gov.uk/id/ukpga/1968/48/schedule/1/paragraph/23/3" id="schedule-1-paragraph-23-3"><Pnumber>3</Pnumber><P2para><Text>Persons who are members of the family and form part of the household of such a member of the official staff as is mentioned in paragraph 20 of this Schedule shall be entitled to the privileges and immunities set out in Part II of this Schedule to the like extent as, by virtue of that paragraph, that member of the official staff is entitled to them.</Text></P2para></P2><P2 DocumentURI="http://www.legislation.gov.uk/ukpga/1968/48/schedule/1/paragraph/23/4/1992-03-05" IdURI="http://www.legislation.gov.uk/id/ukpga/1968/48/schedule/1/paragraph/23/4" id="schedule-1-paragraph-23-4"><Pnumber>4</Pnumber><P2para><Text>Persons who are members of the family and form part of the household of such a member of the official staff as in mentioned in paragraph 21 of this Schedule shall be entitled to the privileges and immunities set out in paragraphs 9 and 13 of this Schedule to the like extent as, by virtue of paragraph 21 of this Schedule, that member of the official staff is entitled to them.</Text></P2para></P2></P1para></P1></Pblock></Part><Part DocumentURI="http://www.legislation.gov.uk/ukpga/1968/48/schedule/1/part/V/1992-03-05" IdURI="http://www.legislation.gov.uk/id/ukpga/1968/48/schedule/1/part/V" NumberOfProvisions="1" id="schedule-1-part-V"><Number> <CommentaryRef Ref="c6859071"/>Part V</Number><Pblock DocumentURI="http://www.legislation.gov.uk/ukpga/1968/48/schedule/1/part/V/crossheading/estate-duty-and-capital-gains-tax-on-death/1992-03-05" IdURI="http://www.legislation.gov.uk/id/ukpga/1968/48/schedule/1/part/V/crossheading/estate-duty-and-capital-gains-tax-on-death" NumberOfProvisions="1" id="schedule-1-part-V-crossheading-estate-duty-and-capital-gains-tax-on-death"><Title> Estate duty and capital gains tax on death<P1 DocumentURI="http://www.legislation.gov.uk/ukpga/1968/48/schedule/1/paragraph/24/1992-03-05" IdURI="http://www.legislation.gov.uk/id/ukpga/1968/48/schedule/1/paragraph/24" id="schedule-1-paragraph-24"><Pnumber><CommentaryRef Ref="c6859081"/>24</Pnumber><P1para><Text>In the event of the death of the person in respect of whom the exemptions under this paragraph are conferred, exemptions from—</Text><P3 DocumentURI="http://www.legislation.gov.uk/ukpga/1968/48/schedule/1/paragraph/24/a/1992-03-05" IdURI="http://www.legislation.gov.uk/id/ukpga/1968/48/schedule/1/paragraph/24/a" id="schedule-1-paragraph-24-a"><Pnumber>a</Pnumber><P3para><Text>estate duty leviable on his death under the law of any part of the United Kingdom in respect of movable property which is in the United Kingdom immediately before his death and whose presence in the United Kingdom at that time is due solely to his presence there in the capacity by reference to which the exemptions are conferred, and</Text></P3para></P3><P3 DocumentURI="http://www.legislation.gov.uk/ukpga/1968/48/schedule/1/paragraph/24/b/1992-03-05" IdURI="http://www.legislation.gov.uk/id/ukpga/1968/48/schedule/1/paragraph/24/b" id="schedule-1-paragraph-24-b"><Pnumber>b</Pnumber><P3para><Text>capital gains tax on chargeable gains which, by virtue of the operation of section 24 of the <CommentaryRef Ref="c6859091"/>Finance Act 1965 in relation to any such movable property, are included in the gains accruing to that person in the year of assessment in which he died.</Text></P3para></P3></P1para></P1></P1group></Pblock></Part></ScheduleBody></Schedule></Schedules></Primary><Commentaries><Commentary id="c6858751" Type="C"><Para><Text><CitationSubRef id="c00077" URI="http://www.legislation.gov.uk/id/ukpga/1968/48/schedule/1/paragraph/3" SectionRef="schedule-1-paragraph-3">Sch. 1 para. 3</CitationSubRef> extended by <Citation URI="http://www.legislation.gov.uk/id/ukpga/1982/16" id="c00078" Year="1982" Class="UnitedKingdomPublicGeneralAct" Number="16" Title="Civil Aviation Act 1982">Civil Aviation Act 1982 (c. 16, SIF 9)</Citation>, <CitationSubRef id="c00079" URI="http://www.legislation.gov.uk/id/ukpga/1982/16/section/24" CitationRef="c00078" SectionRef="section-24">s. 24</CitationSubRef>, <CitationSubRef id="c00080" URI="http://www.legislation.gov.uk/id/ukpga/1982/16/schedule/4/paragraph/1/2" Operative="true" CitationRef="c00078" SectionRef="schedule-4-paragraph-1-2">Sch. 4 para. 1(2)</CitationSubRef></Text></Para></Commentary><Commentary id="c6858761" Type="F"><Para><Text>Words substituted by <Citation URI="http://www.legislation.gov.uk/id/ukpga/1979/2" id="c00081" Year="1979" Class="UnitedKingdomPublicGeneralAct" Number="2" Title="Customs and Excise Management Act 1979">Customs and Excise Management Act 1979 (c. 2, SIF 40:1)</Citation>, <CitationSubRef id="c00082" URI="http://www.legislation.gov.uk/id/ukpga/1979/2/section/177/1" CitationRef="c00081" SectionRef="section-177-1">s. 177(1)</CitationSubRef>, <CitationSubRef id="c00083" URI="http://www.legislation.gov.uk/id/ukpga/1979/2/schedule/4/paragraph/12" Operative="true" CitationRef="c00081" SectionRef="schedule-4-paragraph-12">Sch. 4 para. 12</CitationSubRef></Text></Para></Commentary><Commentary id="c6858771" Type="C"><Para><Text><CitationSubRef id="c00084" URI="http://www.legislation.gov.uk/id/ukpga/1968/48/schedule/1/paragraph/4" SectionRef="schedule-1-paragraph-4">Sch. 1 paras. 4</CitationSubRef>, <CitationSubRef id="c00085" URI="http://www.legislation.gov.uk/id/ukpga/1968/48/schedule/1/paragraph/5" SectionRef="schedule-1-paragraph-5">5</CitationSubRef> extended by <Citation URI="http://www.legislation.gov.uk/id/ukpga/1982/16" id="c00086" Year="1982" Class="UnitedKingdomPublicGeneralAct" Number="16" Title="Civil Aviation Act 1982">Civil Aviation Act 1982 (c. 16, SIF 9)</Citation>, <CitationSubRef id="c00087" URI="http://www.legislation.gov.uk/id/ukpga/1982/16/section/24" CitationRef="c00086" SectionRef="section-24">s. 24</CitationSubRef>, <CitationSubRef id="c00088" URI="http://www.legislation.gov.uk/id/ukpga/1982/16/schedule/4/paragraph/1/2" Operative="true" CitationRef="c00086" SectionRef="schedule-4-paragraph-1-2">Sch. 4 para. 1(2)</CitationSubRef></Text></Para></Commentary><Commentary id="c6858781" Type="F"><Para><Text>Words substituted by <Citation URI="http://www.legislation.gov.uk/id/ukpga/1979/2" id="c00089" Year="1979" Class="UnitedKingdomPublicGeneralAct" Number="2" Title="Customs and Excise Management Act 1979">Customs and Excise Management Act 1979 (c. 2, SIF 40:1)</Citation>, <CitationSubRef id="c00090" URI="http://www.legislation.gov.uk/id/ukpga/1979/2/section/177/1" CitationRef="c00089" SectionRef="section-177-1">s. 177(1)</CitationSubRef>, <CitationSubRef id="c00091" URI="http://www.legislation.gov.uk/id/ukpga/1979/2/schedule/4/paragraph/12" Operative="true" CitationRef="c00089" SectionRef="schedule-4-paragraph-12">Sch. 4 para. 12</CitationSubRef></Text></Para></Commentary><Commentary id="c6858791" Type="C"><Para><Text><CitationSubRef id="c00092" URI="http://www.legislation.gov.uk/id/ukpga/1968/48/schedule/1/paragraph/4" SectionRef="schedule-1-paragraph-4">Sch. 1 paras. 4</CitationSubRef>, <CitationSubRef id="c00093" URI="http://www.legislation.gov.uk/id/ukpga/1968/48/schedule/1/paragraph/5" SectionRef="schedule-1-paragraph-5">5</CitationSubRef> extended by <Citation URI="http://www.legislation.gov.uk/id/ukpga/1982/16" id="c00094" Year="1982" Class="UnitedKingdomPublicGeneralAct" Number="16" Title="Civil Aviation Act 1982">Civil Aviation Act 1982 (c. 16, SIF 9)</Citation>, <CitationSubRef id="c00095" URI="http://www.legislation.gov.uk/id/ukpga/1982/16/section/24" CitationRef="c00094" SectionRef="section-24">s. 24</CitationSubRef>, <CitationSubRef id="c00096" URI="http://www.legislation.gov.uk/id/ukpga/1982/16/schedule/4/paragraph/1/2" Operative="true" CitationRef="c00094" SectionRef="schedule-4-paragraph-1-2">Sch. 4 para. 1(2)</CitationSubRef></Text></Para></Commentary><Commentary id="c6858801" Type="F"><Para><Text>Words substituted by <Citation URI="http://www.legislation.gov.uk/id/ukpga/1979/2" id="c00097" Year="1979" Class="UnitedKingdomPublicGeneralAct" Number="2" Title="Customs and Excise Management Act 1979">Customs and Excise Management Act 1979 (c. 2, SIF 40:1)</Citation>, <CitationSubRef id="c00098" URI="http://www.legislation.gov.uk/id/ukpga/1979/2/section/177/1" CitationRef="c00097" SectionRef="section-177-1">s. 177(1)</CitationSubRef>, <CitationSubRef id="c00099" URI="http://www.legislation.gov.uk/id/ukpga/1979/2/schedule/4/paragraph/12" Operative="true" CitationRef="c00097" SectionRef="schedule-4-paragraph-12">Sch. 4 para. 12</CitationSubRef></Text></Para></Commentary><Commentary id="c6858811" Type="F"><Para><Text>Words inserted by <Citation URI="http://www.legislation.gov.uk/id/ukpga/1972/41" id="c00100" Year="1972" Class="UnitedKingdomPublicGeneralAct" Number="41" Title="Finance Act 1972">Finance Act 1972 (c. 41)</Citation>, <CitationSubRef id="c00101" URI="http://www.legislation.gov.uk/id/ukpga/1972/41/section/55/5" Operative="true" CitationRef="c00100" SectionRef="section-55-5">s. 55(5)</CitationSubRef> but without prejudice to operation of para. 7 as originally enacted with respect to purchase tax becoming due before 1.4.1973</Text></Para></Commentary><Commentary id="c6858741" Type="C"><Para><Text><CitationSubRef id="c00102" URI="http://www.legislation.gov.uk/id/ukpga/1968/48/schedule/1/part/I" SectionRef="schedule-1-part-I">Sch. 1 Pt. I</CitationSubRef>: power to apply conferred (1.9.1997) by <Citation URI="http://www.legislation.gov.uk/id/ukpga/1997/7" id="c00103" Year="1997" Class="UnitedKingdomPublicGeneralAct" Number="7">1997 c. 7</Citation>, <CitationSubRef id="c00104" URI="http://www.legislation.gov.uk/id/ukpga/1997/7/section/7/2/b" Operative="true" CitationRef="c00103" SectionRef="section-7-2-b">ss. 7(2)(b)</CitationSubRef>, <CitationSubRef id="c00105" URI="http://www.legislation.gov.uk/id/ukpga/1997/7/section/7/6" CitationRef="c00103" SectionRef="section-7-6">7(6)</CitationSubRef>; <Citation URI="http://www.legislation.gov.uk/id/uksi/1997/2111" id="c00106" Class="UnitedKingdomStatutoryInstrument" Year="1997" Number="2111">S.I. 1997/2111</Citation>, <CitationSubRef id="c00107" URI="http://www.legislation.gov.uk/id/uksi/1997/2111/article/2" Operative="true" CitationRef="c00106" SectionRef="article-2">art. 2</CitationSubRef></Text></Para><Para><Text><CitationSubRef id="c00108" URI="http://www.legislation.gov.uk/id/ukpga/1968/48/schedule/1/part/I" SectionRef="schedule-1-part-I">Sch. 1 Pt. I</CitationSubRef>: power to apply conferred (<Emphasis>temp.</Emphasis>) (26.5.1999) by <Citation URI="http://www.legislation.gov.uk/id/ukpga/1999/7" id="c00109" Year="1999" Class="UnitedKingdomPublicGeneralAct" Number="7">1999 c. 7</Citation>, <CitationSubRef id="c00110" URI="http://www.legislation.gov.uk/id/ukpga/1999/7/section/2/1/b/6" Operative="true" CitationRef="c00109" SectionRef="section-2-1-b-6">s. 2(1)(b)(6)</CitationSubRef>; <Citation URI="http://www.legislation.gov.uk/id/uksi/1999/1511" id="c00111" Class="UnitedKingdomStatutoryInstrument" Year="1999" Number="1511">S.I. 1999/1511</Citation>, <CitationSubRef id="c00112" URI="http://www.legislation.gov.uk/id/uksi/1999/1511/article/2" Operative="true" CitationRef="c00111" SectionRef="article-2">art. 2</CitationSubRef></Text></Para></Commentary><Commentary id="c6858831" Type="F"><Para><Text>Words substituted by <Citation URI="http://www.legislation.gov.uk/id/ukpga/1979/2" id="c00113" Year="1979" Class="UnitedKingdomPublicGeneralAct" Number="2" Title="Customs and Excise Management Act 1979">Customs and Excise Management Act 1979 (c. 2, SIF 40:1)</Citation>, <CitationSubRef id="c00114" URI="http://www.legislation.gov.uk/id/ukpga/1979/2/section/177/1" CitationRef="c00113" SectionRef="section-177-1">s. 177(1)</CitationSubRef>, <CitationSubRef id="c00115" URI="http://www.legislation.gov.uk/id/ukpga/1979/2/schedule/4/paragraph/12" Operative="true" CitationRef="c00113" SectionRef="schedule-4-paragraph-12">Sch. 4 para. 12</CitationSubRef></Text></Para></Commentary><Commentary id="c6858841" Type="F"><Para><Text><CitationSubRef id="c00116" URI="http://www.legislation.gov.uk/id/ukpga/1968/48/schedule/1/paragraph/9A" SectionRef="schedule-1-paragraph-9A">Sch. 1 para. 9A</CitationSubRef> inserted by <Citation URI="http://www.legislation.gov.uk/id/ukpga/1981/9" id="c00117" Year="1981" Class="UnitedKingdomPublicGeneralAct" Number="9" Title="International Organisations Act 1981">International Organisations Act 1981 (c. 9, SIF 68:1)</Citation>, <CitationSubRef id="c00118" URI="http://www.legislation.gov.uk/id/ukpga/1981/9/section/5/1" Operative="true" CitationRef="c00117" SectionRef="section-5-1">s. 5(1)</CitationSubRef></Text></Para></Commentary><Commentary id="c6858851" Type="F"><Para><Text><CitationSubRef id="c00119" URI="http://www.legislation.gov.uk/id/ukpga/1968/48/schedule/1/paragraph/9B" SectionRef="schedule-1-paragraph-9B">Sch. 1 para. 9B</CitationSubRef> inserted (E.W.S.) (<Emphasis>prosp.</Emphasis>) by <Citation URI="http://www.legislation.gov.uk/id/ukpga/1989/42" id="c00120" Year="1989" Class="UnitedKingdomPublicGeneralAct" Number="42" Title="Local Government and Housing Act 1989">Local Government and Housing Act 1989 (c. 42, SIF 81:1)</Citation>, <CitationSubRef id="c00121" URI="http://www.legislation.gov.uk/id/ukpga/1989/42/section/194" CitationRef="c00120" SectionRef="section-194">ss. 194</CitationSubRef>, <CitationSubRef id="c00122" URI="http://www.legislation.gov.uk/id/ukpga/1989/42/section/195/2" CitationRef="c00120" SectionRef="section-195-2">195(2)</CitationSubRef>, <CitationSubRef id="c00123" URI="http://www.legislation.gov.uk/id/ukpga/1989/42/schedule/11/paragraph/14" Operative="true" CitationRef="c00120" SectionRef="schedule-11-paragraph-14">Sch. 11 para. 14</CitationSubRef></Text></Para></Commentary><Commentary id="c6858881" Type="F"><Para><Text>Words substituted by <Citation URI="http://www.legislation.gov.uk/id/ukpga/1979/2" id="c00136" Year="1979" Class="UnitedKingdomPublicGeneralAct" Number="2" Title="Customs and Excise Management Act 1979">Customs and Excise Management Act 1979 (c. 2, SIF 40:1)</Citation>, <CitationSubRef id="c00137" URI="http://www.legislation.gov.uk/id/ukpga/1979/2/section/177/1" CitationRef="c00136" SectionRef="section-177-1">s. 177(1)</CitationSubRef>, <CitationSubRef id="c00138" URI="http://www.legislation.gov.uk/id/ukpga/1979/2/schedule/4/paragraph/12" Operative="true" CitationRef="c00136" SectionRef="schedule-4-paragraph-12">Sch. 4 para. 12</CitationSubRef></Text></Para></Commentary><Commentary id="c6858891" Type="F"><Para><Text>Words inserted by <Citation URI="http://www.legislation.gov.uk/id/ukpga/1981/9" id="c00139" Year="1981" Class="UnitedKingdomPublicGeneralAct" Number="9" Title="International Organisations Act 1981">International Organisations Act 1981 (c. 9, SIF 68:1)</Citation>, <CitationSubRef id="c00140" URI="http://www.legislation.gov.uk/id/ukpga/1981/9/section/5/1" Operative="true" CitationRef="c00139" SectionRef="section-5-1">s. 5(1)</CitationSubRef></Text></Para></Commentary><Commentary id="c6858901" Type="F"><Para><Text>Words substituted by <Citation URI="http://www.legislation.gov.uk/id/ukpga/1979/2" id="c00141" Year="1979" Class="UnitedKingdomPublicGeneralAct" Number="2" Title="Customs and Excise Management Act 1979">Customs and Excise Management Act 1979 (c. 2, SIF 40:1)</Citation>, <CitationSubRef id="c00142" URI="http://www.legislation.gov.uk/id/ukpga/1979/2/section/177/1" CitationRef="c00141" SectionRef="section-177-1">s. 177(1)</CitationSubRef>, <CitationSubRef id="c00143" URI="http://www.legislation.gov.uk/id/ukpga/1979/2/schedule/4/paragraph/12" Operative="true" CitationRef="c00141" SectionRef="schedule-4-paragraph-12">Sch. 4 para. 12</CitationSubRef></Text></Para></Commentary><Commentary id="c6858911" Type="F"><Para><Text>Words substituted (<Emphasis>prosp. as to words “or premiums”<?br ?></Emphasis>) by <Citation URI="http://www.legislation.gov.uk/id/ukpga/1973/38" id="c00144" Year="1973" Class="UnitedKingdomPublicGeneralAct" Number="38" Title="Social Security Act 1973">Social Security Act 1973 (c. 38)</Citation>, <CitationSubRef id="c00145" URI="http://www.legislation.gov.uk/id/ukpga/1973/38/schedule/27/paragraph/80" Operative="true" CitationRef="c00144" SectionRef="schedule-27-paragraph-80">Sch. 27 para. 80</CitationSubRef>(<Emphasis>a</Emphasis>), <Citation URI="http://www.legislation.gov.uk/id/uksi/1974/164" id="c00146" Class="UnitedKingdomStatutoryInstrument" Year="1974" Number="164">S.I. 1974/164</Citation>, <CitationSubRef id="c00147" URI="http://www.legislation.gov.uk/id/uksi/1974/164/article/2/1" CitationRef="c00146" SectionRef="article-2-1">art. 2(1)</CitationSubRef>, <CitationSubRef id="c00148" URI="http://www.legislation.gov.uk/id/uksi/1974/164/schedule" Operative="true" CitationRef="c00146" SectionRef="schedule">Sch.</CitationSubRef> and 1974/823, art. 2(4)(<Emphasis>a</Emphasis>)(<Emphasis>b</Emphasis>) (iii), Sch.</Text></Para></Commentary><Commentary id="c6858921" Type="F"><Para><Text>Words repealed by <Citation URI="http://www.legislation.gov.uk/id/ukpga/1975/18" id="c00149" Year="1975" Class="UnitedKingdomPublicGeneralAct" Number="18" Title="Social Security (Consequential Provisions) Act 1975">Social Security (Consequential Provisions) Act 1975 (c. 18)</Citation>, <CitationSubRef id="c00150" URI="http://www.legislation.gov.uk/id/ukpga/1975/18/schedule/1/part/I" Operative="true" CitationRef="c00149" SectionRef="schedule-1-part-I">Sch. 1 Pt. I</CitationSubRef></Text></Para></Commentary><Commentary id="c6858931" Type="F"><Para><Text>Words inserted (<Emphasis>prosp.</Emphasis>) by <Citation URI="http://www.legislation.gov.uk/id/ukpga/1973/38" id="c00151" Year="1973" Class="UnitedKingdomPublicGeneralAct" Number="38" Title="Social Security Act 1973">Social Security Act 1973 (c. 38)</Citation>, <CitationSubRef id="c00152" URI="http://www.legislation.gov.uk/id/ukpga/1973/38/schedule/27/paragraph/80" Operative="true" CitationRef="c00151" SectionRef="schedule-27-paragraph-80">Sch. 27 para. 80</CitationSubRef>(<Emphasis>b</Emphasis>) <Citation URI="http://www.legislation.gov.uk/id/uksi/1974/164" id="c00153" Class="UnitedKingdomStatutoryInstrument" Year="1974" Number="164">S.I. 1974/164</Citation>, <CitationSubRef id="c00154" URI="http://www.legislation.gov.uk/id/uksi/1974/164/article/2/1" CitationRef="c00153" SectionRef="article-2-1">art. 2(1)</CitationSubRef>, <CitationSubRef id="c00155" URI="http://www.legislation.gov.uk/id/uksi/1974/164/schedule" Operative="true" CitationRef="c00153" SectionRef="schedule">Sch.</CitationSubRef> and 1974/823, art. 2(4)(<Emphasis>a</Emphasis>)(b<Emphasis><?br ?></Emphasis>) (iii), Sch.</Text></Para></Commentary><Commentary id="c6858821" Type="C"><Para><Text><CitationSubRef id="c00156" URI="http://www.legislation.gov.uk/id/ukpga/1968/48/schedule/1/part/II" SectionRef="schedule-1-part-II">Sch. 1 Pt. II</CitationSubRef>: power to apply conferred (<Emphasis>temp.</Emphasis>) (26.5.1999) by <Citation URI="http://www.legislation.gov.uk/id/ukpga/1999/7" id="c00157" Year="1999" Class="UnitedKingdomPublicGeneralAct" Number="7">1999 c. 7</Citation>, <CitationSubRef id="c00158" URI="http://www.legislation.gov.uk/id/ukpga/1999/7/section/2/1/c/6" Operative="true" CitationRef="c00157" SectionRef="section-2-1-c-6">s. 2(1)(c)(6)</CitationSubRef>; <Citation URI="http://www.legislation.gov.uk/id/uksi/1999/1511" id="c00159" Class="UnitedKingdomStatutoryInstrument" Year="1999" Number="1511">S.I. 1999/1511</Citation>, <CitationSubRef id="c00160" URI="http://www.legislation.gov.uk/id/uksi/1999/1511/article/2" Operative="true" CitationRef="c00159" SectionRef="article-2">art. 2</CitationSubRef></Text></Para></Commentary><Commentary id="c6858951" Type="C"><Para><Text><CitationSubRef id="c00161" URI="http://www.legislation.gov.uk/id/ukpga/1968/48/schedule/1/paragraph/16" SectionRef="schedule-1-paragraph-16">Sch. 1 para. 16</CitationSubRef>: power to apply conferred (18.12.1996) by <Citation URI="http://www.legislation.gov.uk/id/ukpga/1996/63" id="c00162" Year="1996" Class="UnitedKingdomPublicGeneralAct" Number="63">1996 c. 63</Citation>, <CitationSubRef id="c00163" URI="http://www.legislation.gov.uk/id/ukpga/1996/63/section/1/3" CitationRef="c00162" SectionRef="section-1-3">s. 1(3)</CitationSubRef>, <CitationSubRef id="c00164" URI="http://www.legislation.gov.uk/id/ukpga/1996/63/schedule/paragraph/5/c" CitationRef="c00162" SectionRef="schedule-paragraph-5-c">Sch. paras. 5(c)</CitationSubRef>, <CitationSubRef id="c00165" URI="http://www.legislation.gov.uk/id/ukpga/1996/63/schedule/paragraph/7" CitationRef="c00162" SectionRef="schedule-paragraph-7">7</CitationSubRef>, <CitationSubRef id="c00166" URI="http://www.legislation.gov.uk/id/ukpga/1996/63/schedule/paragraph/8/2/3" Operative="true" CitationRef="c00162" SectionRef="schedule-paragraph-8-2-3">8(2)(3)</CitationSubRef></Text></Para></Commentary><Commentary id="c6858961" Type="F"><Para><Text>Words substituted by <Citation URI="http://www.legislation.gov.uk/id/ukpga/1979/2" id="c00167" Year="1979" Class="UnitedKingdomPublicGeneralAct" Number="2" Title="Customs and Excise Management Act 1979">Customs and Excise Management Act 1979 (c. 2, SIF 40:1)</Citation>, <CitationSubRef id="c00168" URI="http://www.legislation.gov.uk/id/ukpga/1979/2/section/177/1" CitationRef="c00167" SectionRef="section-177-1">s. 177(1)</CitationSubRef>, <CitationSubRef id="c00169" URI="http://www.legislation.gov.uk/id/ukpga/1979/2/schedule/4/paragraph/12" Operative="true" CitationRef="c00167" SectionRef="schedule-4-paragraph-12">Sch. 4 para. 12</CitationSubRef></Text></Para></Commentary><Commentary id="c6858971" Type="F"><Para><Text>Words inserted by <Citation URI="http://www.legislation.gov.uk/id/ukpga/1981/9" id="c00170" Year="1981" Class="UnitedKingdomPublicGeneralAct" Number="9" Title="International Organisations Act 1981">International Organisations Act 1981 (c. 9, SIF 68:1)</Citation>, <CitationSubRef id="c00171" URI="http://www.legislation.gov.uk/id/ukpga/1981/9/section/5/3" Operative="true" CitationRef="c00170" SectionRef="section-5-3">s. 5(3)</CitationSubRef></Text></Para></Commentary><Commentary id="c6858981" Type="F"><Para><Text>Words substituted by <Citation URI="http://www.legislation.gov.uk/id/ukpga/1979/2" id="c00172" Year="1979" Class="UnitedKingdomPublicGeneralAct" Number="2" Title="Customs and Excise Management Act 1979">Customs and Excise Management Act 1979 (c. 2, SIF 40:1)</Citation>, <CitationSubRef id="c00173" URI="http://www.legislation.gov.uk/id/ukpga/1979/2/section/177/1" CitationRef="c00172" SectionRef="section-177-1">s. 177(1)</CitationSubRef>, <CitationSubRef id="c00174" URI="http://www.legislation.gov.uk/id/ukpga/1979/2/schedule/4/paragraph/12" Operative="true" CitationRef="c00172" SectionRef="schedule-4-paragraph-12">Sch. 4 para. 12</CitationSubRef></Text></Para></Commentary><Commentary id="c6858941" Type="C"><Para><Text><CitationSubRef id="c00175" URI="http://www.legislation.gov.uk/id/ukpga/1968/48/schedule/1/part/III" SectionRef="schedule-1-part-III">Sch. 1 Pt. III</CitationSubRef>: power to apply conferred (<Emphasis>temp.</Emphasis>) (26.5.1999) by <Citation URI="http://www.legislation.gov.uk/id/ukpga/1999/7" id="c00176" Year="1999" Class="UnitedKingdomPublicGeneralAct" Number="7">1999 c. 7</Citation>, <CitationSubRef id="c00177" URI="http://www.legislation.gov.uk/id/ukpga/1999/7/section/2/1/c/6" Operative="true" CitationRef="c00176" SectionRef="section-2-1-c-6">s. 2(1)(c)(6)</CitationSubRef>; <Citation URI="http://www.legislation.gov.uk/id/uksi/1999/1511" id="c00178" Class="UnitedKingdomStatutoryInstrument" Year="1999" Number="1511">S.I. 1999/1511</Citation>, <CitationSubRef id="c00179" URI="http://www.legislation.gov.uk/id/uksi/1999/1511/article/2" Operative="true" CitationRef="c00178" SectionRef="article-2">art. 2</CitationSubRef></Text></Para></Commentary><Commentary id="c6859001" Type="C"><Para><Text>Sch. 1 Pt. 4 (paras. 19–23) restricted by <Citation URI="http://www.legislation.gov.uk/id/uksi/1988/1298" id="c00195" Class="UnitedKingdomStatutoryInstrument" Year="1988" Number="1298">S.I. 1988/1298</Citation>, <CitationSubRef CitationRef="c00195" id="c00196" URI="http://www.legislation.gov.uk/id/uksi/1988/1298/article/13/2/3/4" Operative="true" SectionRef="article-13-2-3-4">arts. 13(2)(3)(4)</CitationSubRef>, <CitationSubRef CitationRef="c00195" id="c00197" URI="http://www.legislation.gov.uk/id/uksi/1988/1298/article/14/2" SectionRef="article-14-2">14(2)</CitationSubRef> and by <Citation URI="http://www.legislation.gov.uk/id/uksi/1988/1299" id="c00198" Class="UnitedKingdomStatutoryInstrument" Year="1988" Number="1299">S.I. 1988/1299</Citation>, <CitationSubRef CitationRef="c00198" id="c00199" URI="http://www.legislation.gov.uk/id/uksi/1988/1299/article/13/3/4/5" Operative="true" SectionRef="article-13-3-4-5">art. 13(3)(4)(5)</CitationSubRef></Text></Para></Commentary><Commentary id="c6859011" Type="C"><Para><Text>Sch. 1 Pt. 4 excluded by <Citation URI="http://www.legislation.gov.uk/id/uksi/1991/757" id="c00201" Class="UnitedKingdomStatutoryInstrument" Year="1991" Number="757">S.I. 1991/757</Citation> art. 13(6)(7) Pt. III.</Text></Para></Commentary><Commentary id="c6859021" Type="C"><Para><Text>Sch. 1 Pt. 4 restricted (with effect as mentioned in art. 1(1) of the amending S.I.) by <Citation URI="http://www.legislation.gov.uk/id/uksi/1994/1890" id="c00203" Class="UnitedKingdomStatutoryInstrument" Year="1994" Number="1890">S.I. 1994/1890</Citation>, <CitationSubRef CitationRef="c00203" id="c00204" URI="http://www.legislation.gov.uk/id/uksi/1994/1890/article/13/2" UpTo="http://www.legislation.gov.uk/id/uksi/1994/1890/article/13/4" Operative="true" Type="group" StartSectionRef="article-13-2" EndSectionRef="article-13-4">arts. 13(2)-(4)</CitationSubRef>, <CitationSubRef CitationRef="c00203" id="c00205" URI="http://www.legislation.gov.uk/id/uksi/1994/1890/article/14/3" SectionRef="article-14-3">14(3)</CitationSubRef></Text></Para></Commentary><Commentary id="c6859031" Type="C"><Para><Text>Sch. 1 Pt. 4 restricted (with effect as mentioned in art. 1 of the amending S.I.) by <Citation URI="http://www.legislation.gov.uk/id/uksi/1995/266" id="c00207" Class="UnitedKingdomStatutoryInstrument" Year="1995" Number="266">S.I. 1995/266</Citation>, <CitationSubRef CitationRef="c00207" id="c00208" URI="http://www.legislation.gov.uk/id/uksi/1995/266/article/13/3/4" Operative="true" SectionRef="article-13-3-4">arts. 13(3)(4)</CitationSubRef>, <CitationSubRef CitationRef="c00207" id="c00209" URI="http://www.legislation.gov.uk/id/uksi/1995/266/article/14/3" SectionRef="article-14-3">14(3)</CitationSubRef></Text></Para><Para><Text>Sch. 1 Pt. 4 restricted (with effect as mentioned in art. 1 of the amending S.I.) by <Citation URI="http://www.legislation.gov.uk/id/uksi/1999/1125" id="c00211" Class="UnitedKingdomStatutoryInstrument" Year="1999" Number="1125">S.I. 1999/1125</Citation>, <CitationSubRef CitationRef="c00211" id="c00212" URI="http://www.legislation.gov.uk/id/uksi/1999/1125/article/15" Operative="true" SectionRef="article-15">art. 15</CitationSubRef></Text></Para><Para><Text>Sch. 1 Pt. 4 restricted (with effect as mentioned in art. 1 of the amending S.I.) by <Citation URI="http://www.legislation.gov.uk/id/uksi/1999/1125" id="c00214" Class="UnitedKingdomStatutoryInstrument" Year="1999" Number="1125">S.I. 1999/1125</Citation>, <CitationSubRef CitationRef="c00214" id="c00215" URI="http://www.legislation.gov.uk/id/uksi/1999/1125/article/16/2" Operative="true" SectionRef="article-16-2">art. 16(2)</CitationSubRef> </Text></Para><Para><Text>Sch. 1 Pt. 4 restricted (with effect as mentioned in art. 1 of the amending S.I.) by <Citation URI="http://www.legislation.gov.uk/id/uksi/2000/1105" id="c00217" Class="UnitedKingdomStatutoryInstrument" Year="2000" Number="1105">S.I. 2000/1105</Citation>, <CitationSubRef CitationRef="c00217" id="c00218" URI="http://www.legislation.gov.uk/id/uksi/2000/1105/article/14" Operative="true" SectionRef="article-14">art. 14</CitationSubRef></Text></Para><Para><Text>Sch. 1 Pt. 4 (paras. 19-23) restricted (17.7.2002) by <Citation URI="http://www.legislation.gov.uk/id/uksi/2002/1826" id="c00220" Class="UnitedKingdomStatutoryInstrument" Year="2002" Number="1826">S.I. 2002/1826</Citation>, <CitationSubRef CitationRef="c00220" id="c00221" URI="http://www.legislation.gov.uk/id/uksi/2002/1826/article/14/3" UpTo="http://www.legislation.gov.uk/id/uksi/2002/1826/article/14/5" Operative="true" Type="group" StartSectionRef="article-14-3" EndSectionRef="article-14-5">arts. 14(3)-(5)</CitationSubRef>, <CitationSubRef CitationRef="c00220" id="c00222" URI="http://www.legislation.gov.uk/id/uksi/2002/1826/article/15/2/3" SectionRef="article-15-2-3">15(2)(3)</CitationSubRef>, <CitationSubRef CitationRef="c00220" id="c00223" URI="http://www.legislation.gov.uk/id/uksi/2002/1826/article/19/2" SectionRef="article-19-2">19(2)</CitationSubRef></Text></Para></Commentary><Commentary id="c6859071" Type="C"><Para><Text><CitationSubRef id="c00234" URI="http://www.legislation.gov.uk/id/ukpga/1968/48/schedule/1/part/V" SectionRef="schedule-1-part-V">Sch. 1 Pt. V</CitationSubRef>: power to apply conferred (<Emphasis>temp.</Emphasis>) (26.5.1999) by <Citation URI="http://www.legislation.gov.uk/id/ukpga/1999/7" id="c00235" Year="1999" Class="UnitedKingdomPublicGeneralAct" Number="7">1999 c. 7</Citation>, <CitationSubRef id="c00236" URI="http://www.legislation.gov.uk/id/ukpga/1999/7/section/2/1/c/6" Operative="true" CitationRef="c00235" SectionRef="section-2-1-c-6">s. 2(1)(c)(6)</CitationSubRef>; <Citation URI="http://www.legislation.gov.uk/id/uksi/1999/1511" id="c00237" Class="UnitedKingdomStatutoryInstrument" Year="1999" Number="1511">S.I. 1999/1511</Citation>, <CitationSubRef id="c00238" URI="http://www.legislation.gov.uk/id/uksi/1999/1511/article/2" Operative="true" CitationRef="c00237" SectionRef="article-2">art. 2</CitationSubRef></Text></Para></Commentary><Commentary id="c6859081" Type="C"><Para><Text>Reference to estate duty to be construed as including reference to capital transfer tax chargeable under <Citation URI="http://www.legislation.gov.uk/id/ukpga/1975/7" id="c00297" Year="1975" Class="UnitedKingdomPublicGeneralAct" Number="7" Title="Finance Act 1975">Finance Act 1975 (c. 7)</Citation>, <CitationSubRef id="c00298" URI="http://www.legislation.gov.uk/id/ukpga/1975/7/section/22" Operative="true" CitationRef="c00297" SectionRef="section-22">s. 22</CitationSubRef>: ibid., Sch. 12 para. 1</Text></Para></Commentary><Commentary id="c6859091" Type="M"><Para><Text><Citation URI="http://www.legislation.gov.uk/id/ukpga/1965/25" id="c00299" Year="1965" Class="UnitedKingdomPublicGeneralAct" Number="25">1965 c. 25</Citation>. </Text></Para></Commentary></Commentaries></Legislation></div><div class="header"><span>This XML file does not appear to have any style information associated with it. 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class="line"><span class="folder-button fold"></span><span class="html-tag"><ukm:Metadata<span class="html-attribute"> <span class="html-attribute-name">xmlns:dc</span>="<span class="html-attribute-value">http://purl.org/dc/elements/1.1/</span>"</span><span class="html-attribute"> <span class="html-attribute-name">xmlns:dct</span>="<span class="html-attribute-value">http://purl.org/dc/terms/</span>"</span><span class="html-attribute"> <span class="html-attribute-name">xmlns:atom</span>="<span class="html-attribute-value">http://www.w3.org/2005/Atom</span>"</span><span class="html-attribute"> <span class="html-attribute-name">xmlns:ukm</span>="<span class="html-attribute-value">http://www.legislation.gov.uk/namespaces/metadata</span>"</span>></span></div><div class="opened"><span> </span><div class="line"><span class="html-tag"><dc:identifier></span><span>http://www.legislation.gov.uk/ukpga/1968/48/schedule/1/1992-03-05</span><span class="html-tag"></dc:identifier></span></div><div class="line"><span class="html-tag"><dc:title></span><span>International Organisations Act 1968</span><span class="html-tag"></dc:title></span></div><div class="line"><span class="html-tag"><dc:description></span><span>An Act to make new provision (in substitution for the International Organisations (Immunities and Privileges) Act 1950 and the European Coal and Steel Community Act 1955) as to privileges, immunities and facilities to be accorded in respect of certain international organisations and in respect of persons connected with such organisations and other persons; and for purposes connected with the matters aforesaid.</span><span class="html-tag"></dc:description></span></div><div class="line"><span class="html-tag"><dc:date></span><span>1978-12-31</span><span class="html-tag"></dc:date></span></div><div class="line"><span class="html-tag"><dc:type></span><span>text</span><span class="html-tag"></dc:type></span></div><div class="line"><span class="html-tag"><dc:format></span><span>text/xml</span><span class="html-tag"></dc:format></span></div><div class="line"><span class="html-tag"><dc:language></span><span>en</span><span class="html-tag"></dc:language></span></div><div class="line"><span class="html-tag"><dc:publisher></span><span>Statute Law Database</span><span class="html-tag"></dc:publisher></span></div><div class="line"><span class="html-tag"><dc:modified></span><span>2024-10-11</span><span class="html-tag"></dc:modified></span></div><div class="line"><span class="html-tag"><dct:valid></span><span>1992-03-05</span><span class="html-tag"></dct:valid></span></div><span> </span><div class="line"><span class="html-tag"><atom:link<span class="html-attribute"> <span class="html-attribute-name">rel</span>="<span class="html-attribute-value">self</span>"</span><span class="html-attribute"> <span class="html-attribute-name">href</span>="<span 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class="line"><span class="html-tag"><atom:link<span class="html-attribute"> <span class="html-attribute-name">rel</span>="<span class="html-attribute-value">http://purl.org/dc/terms/hasVersion</span>"</span><span class="html-attribute"> <span class="html-attribute-name">href</span>="<span class="html-attribute-value">http://www.legislation.gov.uk/ukpga/1968/48/schedule/1/2005-07-01</span>"</span><span class="html-attribute"> <span class="html-attribute-name">title</span>="<span class="html-attribute-value">2005-07-01</span>"</span>/></span></div><div class="line"><span class="html-tag"><atom:link<span class="html-attribute"> <span class="html-attribute-name">rel</span>="<span class="html-attribute-value">http://purl.org/dc/terms/hasVersion</span>"</span><span class="html-attribute"> <span class="html-attribute-name">href</span>="<span class="html-attribute-value">http://www.legislation.gov.uk/ukpga/1968/48/schedule/1/2006-07-19</span>"</span><span class="html-attribute"> <span class="html-attribute-name">title</span>="<span class="html-attribute-value">2006-07-19</span>"</span>/></span></div><div class="line"><span class="html-tag"><atom:link<span class="html-attribute"> <span class="html-attribute-name">rel</span>="<span class="html-attribute-value">http://purl.org/dc/terms/hasVersion</span>"</span><span class="html-attribute"> <span class="html-attribute-name">href</span>="<span class="html-attribute-value">http://www.legislation.gov.uk/ukpga/1968/48/schedule/1/2009-02-12</span>"</span><span class="html-attribute"> <span class="html-attribute-name">title</span>="<span class="html-attribute-value">2009-02-12</span>"</span>/></span></div><div class="line"><span class="html-tag"><atom:link<span class="html-attribute"> <span class="html-attribute-name">rel</span>="<span class="html-attribute-value">http://purl.org/dc/terms/hasVersion</span>"</span><span class="html-attribute"> <span class="html-attribute-name">href</span>="<span 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class="html-attribute-value">http://purl.org/dc/terms/hasVersion</span>"</span><span class="html-attribute"> <span class="html-attribute-name">href</span>="<span class="html-attribute-value">http://www.legislation.gov.uk/ukpga/1968/48/schedule/1/2018-06-28</span>"</span><span class="html-attribute"> <span class="html-attribute-name">title</span>="<span class="html-attribute-value">2018-06-28</span>"</span>/></span></div><div class="line"><span class="html-tag"><atom:link<span class="html-attribute"> <span class="html-attribute-name">rel</span>="<span class="html-attribute-value">http://purl.org/dc/terms/hasVersion</span>"</span><span class="html-attribute"> <span class="html-attribute-name">href</span>="<span class="html-attribute-value">http://www.legislation.gov.uk/ukpga/1968/48/schedule/1/2020-10-14</span>"</span><span class="html-attribute"> <span class="html-attribute-name">title</span>="<span class="html-attribute-value">2020-10-14</span>"</span>/></span></div><div class="line"><span class="html-tag"><atom:link<span class="html-attribute"> <span class="html-attribute-name">rel</span>="<span class="html-attribute-value">http://purl.org/dc/terms/hasVersion</span>"</span><span class="html-attribute"> <span class="html-attribute-name">href</span>="<span class="html-attribute-value">http://www.legislation.gov.uk/ukpga/1968/48/schedule/1/2020-12-17</span>"</span><span class="html-attribute"> <span class="html-attribute-name">title</span>="<span class="html-attribute-value">2020-12-17</span>"</span>/></span></div><div class="line"><span class="html-tag"><atom:link<span class="html-attribute"> <span class="html-attribute-name">rel</span>="<span class="html-attribute-value">http://purl.org/dc/terms/hasVersion</span>"</span><span class="html-attribute"> <span class="html-attribute-name">href</span>="<span class="html-attribute-value">http://www.legislation.gov.uk/ukpga/1968/48/schedule/1/2020-12-31</span>"</span><span class="html-attribute"> <span class="html-attribute-name">title</span>="<span class="html-attribute-value">2020-12-31</span>"</span>/></span></div><div class="line"><span class="html-tag"><atom:link<span class="html-attribute"> <span class="html-attribute-name">rel</span>="<span class="html-attribute-value">http://purl.org/dc/terms/hasVersion</span>"</span><span class="html-attribute"> <span class="html-attribute-name">href</span>="<span class="html-attribute-value">http://www.legislation.gov.uk/ukpga/1968/48/schedule/1/2021-09-30</span>"</span><span class="html-attribute"> <span class="html-attribute-name">title</span>="<span class="html-attribute-value">2021-09-30</span>"</span>/></span></div><div class="line"><span class="html-tag"><atom:link<span class="html-attribute"> <span class="html-attribute-name">rel</span>="<span class="html-attribute-value">http://purl.org/dc/terms/hasVersion</span>"</span><span class="html-attribute"> <span class="html-attribute-name">href</span>="<span class="html-attribute-value">http://www.legislation.gov.uk/ukpga/1968/48/schedule/1/2022-12-14</span>"</span><span class="html-attribute"> <span class="html-attribute-name">title</span>="<span class="html-attribute-value">2022-12-14</span>"</span>/></span></div><div class="line"><span class="html-tag"><atom:link<span class="html-attribute"> <span class="html-attribute-name">rel</span>="<span class="html-attribute-value">http://purl.org/dc/terms/hasVersion</span>"</span><span class="html-attribute"> <span class="html-attribute-name">href</span>="<span class="html-attribute-value">http://www.legislation.gov.uk/ukpga/1968/48/schedule/1/2023-07-19</span>"</span><span class="html-attribute"> <span class="html-attribute-name">title</span>="<span class="html-attribute-value">2023-07-19</span>"</span>/></span></div><div class="line"><span class="html-tag"><atom:link<span class="html-attribute"> <span class="html-attribute-name">rel</span>="<span class="html-attribute-value">http://purl.org/dc/terms/hasVersion</span>"</span><span class="html-attribute"> <span class="html-attribute-name">href</span>="<span class="html-attribute-value">http://www.legislation.gov.uk/ukpga/1968/48/schedule/1/2024-10-02</span>"</span><span class="html-attribute"> <span class="html-attribute-name">title</span>="<span class="html-attribute-value">2024-10-02</span>"</span>/></span></div><div class="line"><span class="html-tag"><atom:link<span class="html-attribute"> <span class="html-attribute-name">rel</span>="<span class="html-attribute-value">http://purl.org/dc/terms/hasVersion</span>"</span><span class="html-attribute"> <span class="html-attribute-name">href</span>="<span class="html-attribute-value">http://www.legislation.gov.uk/ukpga/1968/48/schedule/1</span>"</span><span class="html-attribute"> <span class="html-attribute-name">title</span>="<span class="html-attribute-value">current</span>"</span>/></span></div><span> </span><div class="line"><span class="html-tag"><atom:link<span class="html-attribute"> <span class="html-attribute-name">rel</span>="<span class="html-attribute-value">up</span>"</span><span class="html-attribute"> <span class="html-attribute-name">href</span>="<span class="html-attribute-value">http://www.legislation.gov.uk/ukpga/1968/48/1992-03-05</span>"</span><span class="html-attribute"> <span class="html-attribute-name">title</span>="<span class="html-attribute-value">Entire legislation</span>"</span>/></span></div><div class="line"><span class="html-tag"><atom:link<span class="html-attribute"> <span class="html-attribute-name">rel</span>="<span class="html-attribute-value">prev</span>"</span><span class="html-attribute"> <span class="html-attribute-name">href</span>="<span class="html-attribute-value">http://www.legislation.gov.uk/ukpga/1968/48/section/13/1992-03-05</span>"</span><span class="html-attribute"> <span class="html-attribute-name">title</span>="<span class="html-attribute-value">Provision; Section 13</span>"</span>/></span></div><div class="line"><span class="html-tag"><atom:link<span class="html-attribute"> <span class="html-attribute-name">rel</span>="<span class="html-attribute-value">prevInForce</span>"</span><span class="html-attribute"> <span class="html-attribute-name">href</span>="<span class="html-attribute-value">http://www.legislation.gov.uk/ukpga/1968/48/section/13/1992-03-05</span>"</span><span class="html-attribute"> <span class="html-attribute-name">title</span>="<span class="html-attribute-value">Provision; Section 13</span>"</span>/></span></div><div class="line"><span class="html-tag"><atom:link<span class="html-attribute"> <span class="html-attribute-name">rel</span>="<span class="html-attribute-value">next</span>"</span><span class="html-attribute"> <span class="html-attribute-name">href</span>="<span class="html-attribute-value">http://www.legislation.gov.uk/ukpga/1968/48/schedule/2./1992-03-05</span>"</span><span class="html-attribute"> <span class="html-attribute-name">title</span>="<span class="html-attribute-value">Schedule; Schedule 2.</span>"</span>/></span></div><div class="line"><span class="html-tag"><atom:link<span class="html-attribute"> <span class="html-attribute-name">rel</span>="<span class="html-attribute-value">nextInForce</span>"</span><span class="html-attribute"> <span class="html-attribute-name">href</span>="<span class="html-attribute-value">http://www.legislation.gov.uk/ukpga/1968/48/schedule/2./1992-03-05</span>"</span><span class="html-attribute"> <span class="html-attribute-name">title</span>="<span class="html-attribute-value">Schedule; Schedule 2.</span>"</span>/></span></div><span> </span><div class="folder" id="folder2"><div class="line"><span class="folder-button fold"></span><span class="html-tag"><ukm:PrimaryMetadata></span></div><div class="opened"><div class="folder" id="folder3"><div class="line"><span class="folder-button fold"></span><span class="html-tag"><ukm:DocumentClassification></span></div><div class="opened"><div class="line"><span class="html-tag"><ukm:DocumentCategory<span class="html-attribute"> <span class="html-attribute-name">Value</span>="<span class="html-attribute-value">primary</span>"</span>/></span></div><div class="line"><span class="html-tag"><ukm:DocumentMainType<span class="html-attribute"> <span class="html-attribute-name">Value</span>="<span class="html-attribute-value">UnitedKingdomPublicGeneralAct</span>"</span>/></span></div><div class="line"><span class="html-tag"><ukm:DocumentStatus<span class="html-attribute"> <span class="html-attribute-name">Value</span>="<span class="html-attribute-value">revised</span>"</span>/></span></div></div><span class="folded hidden">...</span><div class="line"><span class="html-tag"></ukm:DocumentClassification></span></div></div><div class="line"><span class="html-tag"><ukm:Year<span class="html-attribute"> <span class="html-attribute-name">Value</span>="<span class="html-attribute-value">1968</span>"</span>/></span></div><div class="line"><span class="html-tag"><ukm:Number<span class="html-attribute"> <span class="html-attribute-name">Value</span>="<span class="html-attribute-value">48</span>"</span>/></span></div><div class="line"><span class="html-tag"><ukm:EnactmentDate<span class="html-attribute"> <span class="html-attribute-name">Date</span>="<span class="html-attribute-value">1968-07-26</span>"</span>/></span></div></div><span class="folded hidden">...</span><div class="line"><span class="html-tag"></ukm:PrimaryMetadata></span></div></div><span> </span><div class="folder" id="folder4"><div class="line"><span class="folder-button fold"></span><span class="html-tag"><ukm:Alternatives></span></div><div class="opened"><span> </span><div class="line"><span class="html-tag"><ukm:Alternative<span class="html-attribute"> <span class="html-attribute-name">Date</span>="<span class="html-attribute-value">2009-07-06</span>"</span><span class="html-attribute"> <span class="html-attribute-name">URI</span>="<span class="html-attribute-value">http://www.legislation.gov.uk/ukpga/1968/48/pdfs/ukpga_19680048_en.pdf</span>"</span><span class="html-attribute"> <span class="html-attribute-name">Title</span>="<span class="html-attribute-value">Print Version</span>"</span>/></span></div><span> </span></div><span class="folded hidden">...</span><div class="line"><span class="html-tag"></ukm:Alternatives></span></div></div><span> </span><div class="folder" id="folder5"><div class="line"><span class="folder-button fold"></span><span class="html-tag"><ukm:Statistics></span></div><div class="opened"><span> </span><div class="line"><span class="html-tag"><ukm:TotalParagraphs<span class="html-attribute"> <span class="html-attribute-name">Value</span>="<span class="html-attribute-value">41</span>"</span>/></span></div><span> </span><div class="line"><span class="html-tag"><ukm:BodyParagraphs<span class="html-attribute"> <span class="html-attribute-name">Value</span>="<span class="html-attribute-value">15</span>"</span>/></span></div><span> </span><div class="line"><span class="html-tag"><ukm:ScheduleParagraphs<span class="html-attribute"> <span class="html-attribute-name">Value</span>="<span class="html-attribute-value">26</span>"</span>/></span></div><span> </span><div class="line"><span class="html-tag"><ukm:AttachmentParagraphs<span class="html-attribute"> <span class="html-attribute-name">Value</span>="<span class="html-attribute-value">0</span>"</span>/></span></div><span> </span><div class="line"><span class="html-tag"><ukm:TotalImages<span class="html-attribute"> <span class="html-attribute-name">Value</span>="<span class="html-attribute-value">0</span>"</span>/></span></div><span> </span></div><span class="folded hidden">...</span><div class="line"><span class="html-tag"></ukm:Statistics></span></div></div><span> </span></div><span class="folded hidden">...</span><div class="line"><span class="html-tag"></ukm:Metadata></span></div></div><div class="folder" id="folder6"><div class="line"><span class="folder-button fold"></span><span class="html-tag"><Primary></span></div><div class="opened"><div class="folder" id="folder7"><div class="line"><span class="folder-button fold"></span><span class="html-tag"><Schedules<span class="html-attribute"> <span class="html-attribute-name">RestrictEndDate</span>="<span class="html-attribute-value">2004-05-06</span>"</span><span class="html-attribute"> <span class="html-attribute-name">RestrictExtent</span>="<span class="html-attribute-value">E+W+S+N.I.</span>"</span>></span></div><div class="opened"><div class="line"><span class="html-tag"><Title></span><span> SCHEDULES</span><span class="html-tag"></Title></span></div><div class="folder" id="folder8"><div class="line"><span class="folder-button fold"></span><span class="html-tag"><Schedule<span class="html-attribute"> <span class="html-attribute-name">DocumentURI</span>="<span class="html-attribute-value">http://www.legislation.gov.uk/ukpga/1968/48/schedule/1/1992-03-05</span>"</span><span class="html-attribute"> <span class="html-attribute-name">IdURI</span>="<span class="html-attribute-value">http://www.legislation.gov.uk/id/ukpga/1968/48/schedule/1</span>"</span><span class="html-attribute"> <span class="html-attribute-name">NumberOfProvisions</span>="<span class="html-attribute-value">26</span>"</span><span class="html-attribute"> <span class="html-attribute-name">RestrictEndDate</span>="<span class="html-attribute-value">2004-05-06</span>"</span><span class="html-attribute"> <span class="html-attribute-name">id</span>="<span class="html-attribute-value">schedule-1</span>"</span><span class="html-attribute"> <span class="html-attribute-name">RestrictExtent</span>="<span class="html-attribute-value">E+W+S+N.I.</span>"</span>></span></div><div class="opened"><div class="line"><span class="html-tag"><Number></span><span>SCHEDULE 1</span><span class="html-tag"></Number></span></div><div class="folder" id="folder9"><div class="line"><span class="folder-button fold"></span><span class="html-tag"><TitleBlock></span></div><div class="opened"><div class="line"><span class="html-tag"><Title></span><span> Privileges and Immunities</span><span class="html-tag"></Title></span></div></div><span class="folded hidden">...</span><div class="line"><span class="html-tag"></TitleBlock></span></div></div><div class="line"><span class="html-tag"><Reference></span><span>Sections 1, 2, 3, 6.</span><span class="html-tag"></Reference></span></div><div class="folder" id="folder10"><div class="line"><span class="folder-button fold"></span><span class="html-tag"><ScheduleBody></span></div><div class="opened"><div class="folder" id="folder11"><div class="line"><span class="folder-button fold"></span><span class="html-tag"><Part<span class="html-attribute"> <span class="html-attribute-name">DocumentURI</span>="<span class="html-attribute-value">http://www.legislation.gov.uk/ukpga/1968/48/schedule/1/part/I/1992-03-05</span>"</span><span class="html-attribute"> <span class="html-attribute-name">IdURI</span>="<span class="html-attribute-value">http://www.legislation.gov.uk/id/ukpga/1968/48/schedule/1/part/I</span>"</span><span class="html-attribute"> <span class="html-attribute-name">NumberOfProvisions</span>="<span class="html-attribute-value">7</span>"</span><span class="html-attribute"> <span class="html-attribute-name">id</span>="<span class="html-attribute-value">schedule-1-part-I</span>"</span>></span></div><div class="opened"><div class="folder" id="folder12"><div class="line"><span class="folder-button fold"></span><span class="html-tag"><Number></span></div><div class="opened"><span> </span><div class="line"><span class="html-tag"><CommentaryRef<span class="html-attribute"> <span class="html-attribute-name">Ref</span>="<span class="html-attribute-value">c6858741</span>"</span>/></span></div><span>Part I</span></div><span class="folded hidden">...</span><div class="line"><span class="html-tag"></Number></span></div></div><div class="folder" id="folder13"><div class="line"><span class="folder-button fold"></span><span class="html-tag"><Pblock<span class="html-attribute"> <span class="html-attribute-name">DocumentURI</span>="<span class="html-attribute-value">http://www.legislation.gov.uk/ukpga/1968/48/schedule/1/part/I/crossheading/privileges-and-immunities-of-the-organisation/1992-03-05</span>"</span><span class="html-attribute"> <span class="html-attribute-name">IdURI</span>="<span class="html-attribute-value">http://www.legislation.gov.uk/id/ukpga/1968/48/schedule/1/part/I/crossheading/privileges-and-immunities-of-the-organisation</span>"</span><span class="html-attribute"> <span class="html-attribute-name">NumberOfProvisions</span>="<span class="html-attribute-value">7</span>"</span><span class="html-attribute"> <span class="html-attribute-name">id</span>="<span class="html-attribute-value">schedule-1-part-I-crossheading-privileges-and-immunities-of-the-organisation</span>"</span>></span></div><div class="opened"><div class="line"><span class="html-tag"><Title></span><span> Privileges and immunities of the organisation</span><span class="html-tag"></Title></span></div><div class="folder" id="folder14"><div class="line"><span class="folder-button fold"></span><span class="html-tag"><P1<span class="html-attribute"> <span class="html-attribute-name">DocumentURI</span>="<span class="html-attribute-value">http://www.legislation.gov.uk/ukpga/1968/48/schedule/1/paragraph/1/1992-03-05</span>"</span><span class="html-attribute"> <span class="html-attribute-name">IdURI</span>="<span class="html-attribute-value">http://www.legislation.gov.uk/id/ukpga/1968/48/schedule/1/paragraph/1</span>"</span><span class="html-attribute"> <span class="html-attribute-name">id</span>="<span class="html-attribute-value">schedule-1-paragraph-1</span>"</span>></span></div><div class="opened"><div class="line"><span class="html-tag"><Pnumber></span><span>1</span><span class="html-tag"></Pnumber></span></div><div class="folder" id="folder15"><div class="line"><span class="folder-button fold"></span><span class="html-tag"><P1para></span></div><div class="opened"><div class="line"><span class="html-tag"><Text></span><span>Immunity from suit and legal process.</span><span class="html-tag"></Text></span></div></div><span class="folded hidden">...</span><div class="line"><span class="html-tag"></P1para></span></div></div></div><span class="folded hidden">...</span><div class="line"><span class="html-tag"></P1></span></div></div><div class="folder" id="folder16"><div class="line"><span class="folder-button fold"></span><span class="html-tag"><P1<span class="html-attribute"> <span class="html-attribute-name">DocumentURI</span>="<span class="html-attribute-value">http://www.legislation.gov.uk/ukpga/1968/48/schedule/1/paragraph/2/1992-03-05</span>"</span><span class="html-attribute"> <span class="html-attribute-name">IdURI</span>="<span class="html-attribute-value">http://www.legislation.gov.uk/id/ukpga/1968/48/schedule/1/paragraph/2</span>"</span><span class="html-attribute"> <span class="html-attribute-name">id</span>="<span class="html-attribute-value">schedule-1-paragraph-2</span>"</span>></span></div><div class="opened"><div class="line"><span class="html-tag"><Pnumber></span><span>2</span><span class="html-tag"></Pnumber></span></div><div class="folder" id="folder17"><div class="line"><span class="folder-button fold"></span><span class="html-tag"><P1para></span></div><div class="opened"><div class="line"><span class="html-tag"><Text></span><span>The like inviolability of official archives and premises of the organisation as, in accordance with the 1961 Convention Articles, is accorded in respect of the official archives and premises of a diplomatic mission.</span><span class="html-tag"></Text></span></div></div><span class="folded hidden">...</span><div class="line"><span class="html-tag"></P1para></span></div></div></div><span class="folded hidden">...</span><div class="line"><span class="html-tag"></P1></span></div></div><div class="folder" id="folder18"><div class="line"><span class="folder-button fold"></span><span class="html-tag"><P1<span class="html-attribute"> <span class="html-attribute-name">DocumentURI</span>="<span class="html-attribute-value">http://www.legislation.gov.uk/ukpga/1968/48/schedule/1/paragraph/3/1992-03-05</span>"</span><span class="html-attribute"> <span class="html-attribute-name">IdURI</span>="<span class="html-attribute-value">http://www.legislation.gov.uk/id/ukpga/1968/48/schedule/1/paragraph/3</span>"</span><span class="html-attribute"> <span class="html-attribute-name">id</span>="<span class="html-attribute-value">schedule-1-paragraph-3</span>"</span>></span></div><div class="opened"><div class="folder" id="folder19"><div class="line"><span class="folder-button fold"></span><span class="html-tag"><Pnumber></span></div><div class="opened"><div class="line"><span class="html-tag"><CommentaryRef<span class="html-attribute"> <span class="html-attribute-name">Ref</span>="<span class="html-attribute-value">c6858751</span>"</span>/></span></div><span>3</span></div><span class="folded hidden">...</span><div class="line"><span class="html-tag"></Pnumber></span></div></div><div class="folder" id="folder20"><div class="line"><span class="folder-button fold"></span><span class="html-tag"><P1para></span></div><div class="opened"><div class="folder" id="folder21"><div class="line"><span class="folder-button fold"></span><span class="html-tag"><P2<span class="html-attribute"> <span class="html-attribute-name">DocumentURI</span>="<span class="html-attribute-value">http://www.legislation.gov.uk/ukpga/1968/48/schedule/1/paragraph/3/1/1992-03-05</span>"</span><span class="html-attribute"> <span class="html-attribute-name">IdURI</span>="<span class="html-attribute-value">http://www.legislation.gov.uk/id/ukpga/1968/48/schedule/1/paragraph/3/1</span>"</span><span class="html-attribute"> <span class="html-attribute-name">id</span>="<span class="html-attribute-value">schedule-1-paragraph-3-1</span>"</span>></span></div><div class="opened"><div class="line"><span class="html-tag"><Pnumber></span><span>1</span><span class="html-tag"></Pnumber></span></div><div class="folder" id="folder22"><div class="line"><span class="folder-button fold"></span><span class="html-tag"><P2para></span></div><div class="opened"><div class="folder" id="folder23"><div class="line"><span class="folder-button fold"></span><span class="html-tag"><Text></span></div><div class="opened"><span>Exemption or relief from taxes, other than </span><div class="line"><span class="html-tag"><Addition<span class="html-attribute"> <span class="html-attribute-name">ChangeId</span>="<span class="html-attribute-value">d29p949</span>"</span><span class="html-attribute"> <span class="html-attribute-name">CommentaryRef</span>="<span class="html-attribute-value">c6858761</span>"</span>></span><span>duties (whether of customs or excise)</span><span class="html-tag"></Addition></span></div><span> and taxes on the importation of goods.</span></div><span class="folded hidden">...</span><div class="line"><span class="html-tag"></Text></span></div></div></div><span class="folded hidden">...</span><div class="line"><span class="html-tag"></P2para></span></div></div></div><span class="folded hidden">...</span><div class="line"><span class="html-tag"></P2></span></div></div><div class="folder" id="folder24"><div class="line"><span class="folder-button fold"></span><span class="html-tag"><P2<span class="html-attribute"> <span class="html-attribute-name">DocumentURI</span>="<span class="html-attribute-value">http://www.legislation.gov.uk/ukpga/1968/48/schedule/1/paragraph/3/2/1992-03-05</span>"</span><span class="html-attribute"> <span class="html-attribute-name">IdURI</span>="<span class="html-attribute-value">http://www.legislation.gov.uk/id/ukpga/1968/48/schedule/1/paragraph/3/2</span>"</span><span class="html-attribute"> <span class="html-attribute-name">id</span>="<span class="html-attribute-value">schedule-1-paragraph-3-2</span>"</span>></span></div><div class="opened"><div class="line"><span class="html-tag"><Pnumber></span><span>2</span><span class="html-tag"></Pnumber></span></div><div class="folder" id="folder25"><div class="line"><span class="folder-button fold"></span><span class="html-tag"><P2para></span></div><div class="opened"><div class="line"><span class="html-tag"><Text></span><span>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.</span><span class="html-tag"></Text></span></div></div><span class="folded hidden">...</span><div class="line"><span class="html-tag"></P2para></span></div></div></div><span class="folded hidden">...</span><div class="line"><span class="html-tag"></P2></span></div></div></div><span class="folded hidden">...</span><div class="line"><span class="html-tag"></P1para></span></div></div></div><span class="folded hidden">...</span><div class="line"><span class="html-tag"></P1></span></div></div><div class="folder" id="folder26"><div class="line"><span class="folder-button fold"></span><span class="html-tag"><P1<span class="html-attribute"> <span class="html-attribute-name">DocumentURI</span>="<span class="html-attribute-value">http://www.legislation.gov.uk/ukpga/1968/48/schedule/1/paragraph/4/1992-03-05</span>"</span><span class="html-attribute"> <span class="html-attribute-name">IdURI</span>="<span class="html-attribute-value">http://www.legislation.gov.uk/id/ukpga/1968/48/schedule/1/paragraph/4</span>"</span><span class="html-attribute"> <span class="html-attribute-name">id</span>="<span class="html-attribute-value">schedule-1-paragraph-4</span>"</span>></span></div><div class="opened"><div class="folder" id="folder27"><div class="line"><span class="folder-button fold"></span><span class="html-tag"><Pnumber></span></div><div class="opened"><div class="line"><span class="html-tag"><CommentaryRef<span class="html-attribute"> <span class="html-attribute-name">Ref</span>="<span class="html-attribute-value">c6858771</span>"</span>/></span></div><span>4</span></div><span class="folded hidden">...</span><div class="line"><span class="html-tag"></Pnumber></span></div></div><div class="folder" id="folder28"><div class="line"><span class="folder-button fold"></span><span class="html-tag"><P1para></span></div><div class="opened"><div class="folder" id="folder29"><div class="line"><span class="folder-button fold"></span><span class="html-tag"><Text></span></div><div class="opened"><span>Exemption from </span><div class="line"><span class="html-tag"><Addition<span class="html-attribute"> <span class="html-attribute-name">ChangeId</span>="<span class="html-attribute-value">d29p967</span>"</span><span class="html-attribute"> <span class="html-attribute-name">CommentaryRef</span>="<span class="html-attribute-value">c6858781</span>"</span>></span><span>duties (whether of customs or excise)</span><span class="html-tag"></Addition></span></div><span> and taxes on the importation of goods imported by or on behalf of the organisation for its official use in the United Kingdom, or on the importation of any publications of the organisation imported by it or on its behalf, 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.</span></div><span class="folded hidden">...</span><div class="line"><span class="html-tag"></Text></span></div></div></div><span class="folded hidden">...</span><div class="line"><span class="html-tag"></P1para></span></div></div></div><span class="folded hidden">...</span><div class="line"><span class="html-tag"></P1></span></div></div><div class="folder" id="folder30"><div class="line"><span class="folder-button fold"></span><span class="html-tag"><P1<span class="html-attribute"> <span class="html-attribute-name">DocumentURI</span>="<span class="html-attribute-value">http://www.legislation.gov.uk/ukpga/1968/48/schedule/1/paragraph/5/1992-03-05</span>"</span><span class="html-attribute"> <span class="html-attribute-name">IdURI</span>="<span class="html-attribute-value">http://www.legislation.gov.uk/id/ukpga/1968/48/schedule/1/paragraph/5</span>"</span><span class="html-attribute"> <span class="html-attribute-name">id</span>="<span class="html-attribute-value">schedule-1-paragraph-5</span>"</span>></span></div><div class="opened"><div class="folder" id="folder31"><div class="line"><span class="folder-button fold"></span><span class="html-tag"><Pnumber></span></div><div class="opened"><div class="line"><span class="html-tag"><CommentaryRef<span class="html-attribute"> <span class="html-attribute-name">Ref</span>="<span class="html-attribute-value">c6858791</span>"</span>/></span></div><span>5</span></div><span class="folded hidden">...</span><div class="line"><span class="html-tag"></Pnumber></span></div></div><div class="folder" id="folder32"><div class="line"><span class="folder-button fold"></span><span class="html-tag"><P1para></span></div><div class="opened"><div class="line"><span class="html-tag"><Text></span><span>Exemption from prohibitions and restrictions on importation or exportation in the case of goods imported or exported by the organisation for its official use and in the case of any publications of the organisation imported or exported by it.</span><span class="html-tag"></Text></span></div></div><span class="folded hidden">...</span><div class="line"><span class="html-tag"></P1para></span></div></div></div><span class="folded hidden">...</span><div class="line"><span class="html-tag"></P1></span></div></div><div class="folder" id="folder33"><div class="line"><span class="folder-button fold"></span><span class="html-tag"><P1<span class="html-attribute"> <span class="html-attribute-name">DocumentURI</span>="<span class="html-attribute-value">http://www.legislation.gov.uk/ukpga/1968/48/schedule/1/paragraph/6/1992-03-05</span>"</span><span class="html-attribute"> <span class="html-attribute-name">IdURI</span>="<span class="html-attribute-value">http://www.legislation.gov.uk/id/ukpga/1968/48/schedule/1/paragraph/6</span>"</span><span class="html-attribute"> <span class="html-attribute-name">id</span>="<span class="html-attribute-value">schedule-1-paragraph-6</span>"</span>></span></div><div class="opened"><div class="line"><span class="html-tag"><Pnumber></span><span>6</span><span class="html-tag"></Pnumber></span></div><div class="folder" id="folder34"><div class="line"><span class="folder-button fold"></span><span class="html-tag"><P1para></span></div><div class="opened"><div class="folder" id="folder35"><div class="line"><span class="folder-button fold"></span><span class="html-tag"><Text></span></div><div class="opened"><span>Relief, under arrangements made either by the Secretary of State or by the Commissioners of Customs and Excise, by way of refund of </span><div class="line"><span class="html-tag"><Addition<span class="html-attribute"> <span class="html-attribute-name">ChangeId</span>="<span class="html-attribute-value">d29p986</span>"</span><span class="html-attribute"> <span class="html-attribute-name">CommentaryRef</span>="<span class="html-attribute-value">c6858801</span>"</span>></span><span>duty (whether of customs or excise) paid on imported hydrocarbon oil (within the meaning of the Hydrocarbon Oil Duties Act 1979) or value added tax paid on the importation of such oil which is</span><span class="html-tag"></Addition></span></div><span> bought in the United Kingdom and used for the official purposes of the organisation, such relief to be subject to compliance with such conditions as may be imposed in accordance with the arrangements.</span></div><span class="folded hidden">...</span><div class="line"><span class="html-tag"></Text></span></div></div></div><span class="folded hidden">...</span><div class="line"><span class="html-tag"></P1para></span></div></div></div><span class="folded hidden">...</span><div class="line"><span class="html-tag"></P1></span></div></div><div class="folder" id="folder36"><div class="line"><span class="folder-button fold"></span><span class="html-tag"><P1<span class="html-attribute"> <span class="html-attribute-name">DocumentURI</span>="<span class="html-attribute-value">http://www.legislation.gov.uk/ukpga/1968/48/schedule/1/paragraph/7/1992-03-05</span>"</span><span class="html-attribute"> <span class="html-attribute-name">IdURI</span>="<span class="html-attribute-value">http://www.legislation.gov.uk/id/ukpga/1968/48/schedule/1/paragraph/7</span>"</span><span class="html-attribute"> <span class="html-attribute-name">id</span>="<span class="html-attribute-value">schedule-1-paragraph-7</span>"</span>></span></div><div class="opened"><div class="line"><span class="html-tag"><Pnumber></span><span>7</span><span class="html-tag"></Pnumber></span></div><div class="folder" id="folder37"><div class="line"><span class="folder-button fold"></span><span class="html-tag"><P1para></span></div><div class="opened"><div class="folder" id="folder38"><div class="line"><span class="folder-button fold"></span><span class="html-tag"><Text></span></div><div class="opened"><span>Relief, under arrangements made by the Secretary of State, by way of refund of </span><div class="line"><span class="html-tag"><Addition<span class="html-attribute"> <span class="html-attribute-name">ChangeId</span>="<span class="html-attribute-value">d29p997</span>"</span><span class="html-attribute"> <span class="html-attribute-name">CommentaryRef</span>="<span class="html-attribute-value">c6858811</span>"</span>></span><span>car tax paid on any vehicles and value added tax paid on the supply of goods or services</span><span class="html-tag"></Addition></span></div><span> which are used for the official purposes of the organisation, such relief to be subject to compliance with such conditions as may be imposed in accordance with the arrangements.</span></div><span class="folded hidden">...</span><div class="line"><span class="html-tag"></Text></span></div></div></div><span class="folded hidden">...</span><div class="line"><span class="html-tag"></P1para></span></div></div></div><span class="folded hidden">...</span><div class="line"><span class="html-tag"></P1></span></div></div></div><span class="folded hidden">...</span><div class="line"><span class="html-tag"></Pblock></span></div></div></div><span class="folded hidden">...</span><div class="line"><span class="html-tag"></Part></span></div></div><div class="folder" id="folder39"><div class="line"><span class="folder-button fold"></span><span class="html-tag"><Part<span class="html-attribute"> <span class="html-attribute-name">DocumentURI</span>="<span class="html-attribute-value">http://www.legislation.gov.uk/ukpga/1968/48/schedule/1/part/II/1992-03-05</span>"</span><span class="html-attribute"> <span class="html-attribute-name">IdURI</span>="<span class="html-attribute-value">http://www.legislation.gov.uk/id/ukpga/1968/48/schedule/1/part/II</span>"</span><span class="html-attribute"> <span class="html-attribute-name">NumberOfProvisions</span>="<span class="html-attribute-value">8</span>"</span><span class="html-attribute"> <span class="html-attribute-name">id</span>="<span class="html-attribute-value">schedule-1-part-II</span>"</span>></span></div><div class="opened"><div class="folder" id="folder40"><div class="line"><span class="folder-button fold"></span><span class="html-tag"><Number></span></div><div class="opened"><span> </span><div class="line"><span class="html-tag"><CommentaryRef<span class="html-attribute"> <span class="html-attribute-name">Ref</span>="<span class="html-attribute-value">c6858821</span>"</span>/></span></div><span>Part II</span></div><span class="folded hidden">...</span><div class="line"><span class="html-tag"></Number></span></div></div><div class="folder" id="folder41"><div class="line"><span class="folder-button fold"></span><span class="html-tag"><Pblock<span class="html-attribute"> <span class="html-attribute-name">DocumentURI</span>="<span class="html-attribute-value">http://www.legislation.gov.uk/ukpga/1968/48/schedule/1/part/II/crossheading/privileges-and-immunities-of-representatives-members-of-subordinate-bodies-high-officers-experts-and-persons-on-missions/1992-03-05</span>"</span><span class="html-attribute"> <span class="html-attribute-name">IdURI</span>="<span class="html-attribute-value">http://www.legislation.gov.uk/id/ukpga/1968/48/schedule/1/part/II/crossheading/privileges-and-immunities-of-representatives-members-of-subordinate-bodies-high-officers-experts-and-persons-on-missions</span>"</span><span class="html-attribute"> <span class="html-attribute-name">NumberOfProvisions</span>="<span class="html-attribute-value">8</span>"</span><span class="html-attribute"> <span class="html-attribute-name">RestrictExtent</span>="<span class="html-attribute-value">E+W+S+N.I.</span>"</span><span class="html-attribute"> <span class="html-attribute-name">RestrictStartDate</span>="<span class="html-attribute-value">1992-03-05</span>"</span><span class="html-attribute"> <span class="html-attribute-name">id</span>="<span class="html-attribute-value">schedule-1-part-II-crossheading-privileges-and-immunities-of-representatives-members-of-subordinate-bodies-high-officers-experts-and-persons-on-missions</span>"</span>></span></div><div class="opened"><div class="line"><span class="html-tag"><Title></span><span> Privileges and immunities of representatives, members of subordinate bodies, high officers, experts, and persons on missions</span><span class="html-tag"></Title></span></div><div class="folder" id="folder42"><div class="line"><span class="folder-button fold"></span><span class="html-tag"><P1<span class="html-attribute"> <span class="html-attribute-name">DocumentURI</span>="<span class="html-attribute-value">http://www.legislation.gov.uk/ukpga/1968/48/schedule/1/paragraph/8/1992-03-05</span>"</span><span class="html-attribute"> <span class="html-attribute-name">IdURI</span>="<span class="html-attribute-value">http://www.legislation.gov.uk/id/ukpga/1968/48/schedule/1/paragraph/8</span>"</span><span class="html-attribute"> <span class="html-attribute-name">id</span>="<span class="html-attribute-value">schedule-1-paragraph-8</span>"</span>></span></div><div class="opened"><div class="line"><span class="html-tag"><Pnumber></span><span>8</span><span class="html-tag"></Pnumber></span></div><div class="folder" id="folder43"><div class="line"><span class="folder-button fold"></span><span class="html-tag"><P1para></span></div><div class="opened"><div class="line"><span class="html-tag"><Text></span><span>For the purpose of conferring on any person any such exemption, privilege or relief as is mentioned in any of the following paragraphs of this Part of this Schedule, any reference in that paragraph to the representative or officer shall be construed as a reference to that person.</span><span class="html-tag"></Text></span></div></div><span class="folded hidden">...</span><div class="line"><span class="html-tag"></P1para></span></div></div></div><span class="folded hidden">...</span><div class="line"><span class="html-tag"></P1></span></div></div><div class="folder" id="folder44"><div class="line"><span class="folder-button fold"></span><span class="html-tag"><P1<span class="html-attribute"> <span class="html-attribute-name">DocumentURI</span>="<span class="html-attribute-value">http://www.legislation.gov.uk/ukpga/1968/48/schedule/1/paragraph/9/1992-03-05</span>"</span><span class="html-attribute"> <span class="html-attribute-name">IdURI</span>="<span class="html-attribute-value">http://www.legislation.gov.uk/id/ukpga/1968/48/schedule/1/paragraph/9</span>"</span><span class="html-attribute"> <span class="html-attribute-name">id</span>="<span class="html-attribute-value">schedule-1-paragraph-9</span>"</span>></span></div><div class="opened"><div class="line"><span class="html-tag"><Pnumber></span><span>9</span><span class="html-tag"></Pnumber></span></div><div class="folder" id="folder45"><div class="line"><span class="folder-button fold"></span><span class="html-tag"><P1para></span></div><div class="opened"><div class="folder" id="folder46"><div class="line"><span class="folder-button fold"></span><span class="html-tag"><Text></span></div><div class="opened"><span>The like immunity from suit and legal process, the like inviolability of residence, and the like exemption or relief from taxes and rates, other than </span><div class="line"><span class="html-tag"><Addition<span class="html-attribute"> <span class="html-attribute-name">ChangeId</span>="<span class="html-attribute-value">d29p1025</span>"</span><span class="html-attribute"> <span class="html-attribute-name">CommentaryRef</span>="<span class="html-attribute-value">c6858831</span>"</span>></span><span>duties (whether of customs or excise)</span><span class="html-tag"></Addition></span></div><span> and taxes on the importation of goods, as are accorded to or in respect of the head of a diplomatic mission.</span></div><span class="folded hidden">...</span><div class="line"><span class="html-tag"></Text></span></div></div></div><span class="folded hidden">...</span><div class="line"><span class="html-tag"></P1para></span></div></div></div><span class="folded hidden">...</span><div class="line"><span class="html-tag"></P1></span></div></div><div class="folder" id="folder47"><div class="line"><span class="folder-button fold"></span><span class="html-tag"><P1<span class="html-attribute"> <span class="html-attribute-name">DocumentURI</span>="<span class="html-attribute-value">http://www.legislation.gov.uk/ukpga/1968/48/schedule/1/paragraph/9A/1992-03-05</span>"</span><span class="html-attribute"> <span class="html-attribute-name">IdURI</span>="<span class="html-attribute-value">http://www.legislation.gov.uk/id/ukpga/1968/48/schedule/1/paragraph/9A</span>"</span><span class="html-attribute"> <span class="html-attribute-name">id</span>="<span class="html-attribute-value">schedule-1-paragraph-9A</span>"</span>></span></div><div class="opened"><div class="folder" id="folder48"><div class="line"><span class="folder-button fold"></span><span class="html-tag"><Pnumber></span></div><div class="opened"><div class="line"><span class="html-tag"><Addition<span class="html-attribute"> <span class="html-attribute-name">ChangeId</span>="<span class="html-attribute-value">d29p1031</span>"</span><span class="html-attribute"> <span class="html-attribute-name">CommentaryRef</span>="<span class="html-attribute-value">c6858841</span>"</span>></span><span>9A</span><span class="html-tag"></Addition></span></div></div><span class="folded hidden">...</span><div class="line"><span class="html-tag"></Pnumber></span></div></div><div class="folder" id="folder49"><div class="line"><span class="folder-button fold"></span><span class="html-tag"><P1para></span></div><div class="opened"><div class="folder" id="folder50"><div class="line"><span class="folder-button fold"></span><span class="html-tag"><Text></span></div><div class="opened"><div class="line"><span class="html-tag"><Addition<span class="html-attribute"> <span class="html-attribute-name">ChangeId</span>="<span class="html-attribute-value">d29p1031</span>"</span><span class="html-attribute"> <span class="html-attribute-name">CommentaryRef</span>="<span class="html-attribute-value">c6858841</span>"</span>></span><span>The like inviolability of official premises as is accorded in respect of the premises of a diplomatic mission.</span><span class="html-tag"></Addition></span></div></div><span class="folded hidden">...</span><div class="line"><span class="html-tag"></Text></span></div></div></div><span class="folded hidden">...</span><div class="line"><span class="html-tag"></P1para></span></div></div></div><span class="folded hidden">...</span><div class="line"><span class="html-tag"></P1></span></div></div><div class="folder" id="folder51"><div class="line"><span class="folder-button fold"></span><span class="html-tag"><P1<span class="html-attribute"> <span class="html-attribute-name">DocumentURI</span>="<span class="html-attribute-value">http://www.legislation.gov.uk/ukpga/1968/48/schedule/1/paragraph/9B/england+wales+scotland+ni/1992-03-05</span>"</span><span class="html-attribute"> <span class="html-attribute-name">IdURI</span>="<span class="html-attribute-value">http://www.legislation.gov.uk/id/ukpga/1968/48/schedule/1/paragraph/9B</span>"</span><span class="html-attribute"> <span class="html-attribute-name">RestrictExtent</span>="<span class="html-attribute-value">E+W+S+N.I.</span>"</span><span class="html-attribute"> <span class="html-attribute-name">RestrictStartDate</span>="<span class="html-attribute-value">1992-03-05</span>"</span><span class="html-attribute"> <span class="html-attribute-name">Concurrent</span>="<span class="html-attribute-value">true</span>"</span><span class="html-attribute"> <span class="html-attribute-name">id</span>="<span class="html-attribute-value">schedule-1-paragraph-9B</span>"</span>></span></div><div class="opened"><div class="folder" id="folder52"><div class="line"><span class="folder-button fold"></span><span class="html-tag"><Pnumber></span></div><div class="opened"><div class="line"><span class="html-tag"><Addition<span class="html-attribute"> <span class="html-attribute-name">ChangeId</span>="<span class="html-attribute-value">d29p1920</span>"</span><span class="html-attribute"> <span class="html-attribute-name">CommentaryRef</span>="<span class="html-attribute-value">c6858851</span>"</span>></span><span>9B</span><span class="html-tag"></Addition></span></div></div><span class="folded hidden">...</span><div class="line"><span class="html-tag"></Pnumber></span></div></div><div class="folder" id="folder53"><div class="line"><span class="folder-button fold"></span><span class="html-tag"><P1para></span></div><div class="opened"><div class="folder" id="folder54"><div class="line"><span class="folder-button fold"></span><span class="html-tag"><Text></span></div><div class="opened"><div class="line"><span class="html-tag"><Addition<span class="html-attribute"> <span class="html-attribute-name">ChangeId</span>="<span class="html-attribute-value">d29p1920</span>"</span><span class="html-attribute"> <span class="html-attribute-name">CommentaryRef</span>="<span class="html-attribute-value">c6858851</span>"</span>></span><span>The like exemption or relief from being subject to a community charge, or being liable to pay anything in respect of a community charge or anything by way of contribution in respect of a collective community charge, as is accorded to or in respect of the head of a diplomatic mission.</span><span class="html-tag"></Addition></span></div></div><span class="folded hidden">...</span><div class="line"><span class="html-tag"></Text></span></div></div></div><span class="folded hidden">...</span><div class="line"><span class="html-tag"></P1para></span></div></div></div><span class="folded hidden">...</span><div class="line"><span class="html-tag"></P1></span></div></div><div class="folder" id="folder55"><div class="line"><span class="folder-button fold"></span><span class="html-tag"><P1<span class="html-attribute"> <span class="html-attribute-name">DocumentURI</span>="<span class="html-attribute-value">http://www.legislation.gov.uk/ukpga/1968/48/schedule/1/paragraph/10/1992-03-05</span>"</span><span class="html-attribute"> <span class="html-attribute-name">IdURI</span>="<span class="html-attribute-value">http://www.legislation.gov.uk/id/ukpga/1968/48/schedule/1/paragraph/10</span>"</span><span class="html-attribute"> <span class="html-attribute-name">id</span>="<span class="html-attribute-value">schedule-1-paragraph-10</span>"</span>></span></div><div class="opened"><div class="line"><span class="html-tag"><Pnumber></span><span>10</span><span class="html-tag"></Pnumber></span></div><div class="folder" id="folder56"><div class="line"><span class="folder-button fold"></span><span class="html-tag"><P1para></span></div><div class="opened"><div class="folder" id="folder57"><div class="line"><span class="folder-button fold"></span><span class="html-tag"><Text></span></div><div class="opened"><span>The like exemption from </span><div class="line"><span class="html-tag"><Addition<span class="html-attribute"> <span class="html-attribute-name">ChangeId</span>="<span class="html-attribute-value">d29p1058</span>"</span><span class="html-attribute"> <span class="html-attribute-name">CommentaryRef</span>="<span class="html-attribute-value">c6858881</span>"</span>></span><span>duties (whether of customs or excise)</span><span class="html-tag"></Addition></span></div><span> and taxes on the importation of articles imported for the personal use of the representative or officer or of members of his family forming part of his household, including articles intended for his establishment </span><div class="line"><span class="html-tag"><Addition<span class="html-attribute"> <span class="html-attribute-name">ChangeId</span>="<span class="html-attribute-value">d29p1062</span>"</span><span class="html-attribute"> <span class="html-attribute-name">CommentaryRef</span>="<span class="html-attribute-value">c6858891</span>"</span>></span><span>and the like privilege as to the importation of such articles</span><span class="html-tag"></Addition></span></div><span>, as in accordance with paragraph 1 of Article 36 of the 1961 Convention Articles is accorded to a diplomatic agent.</span></div><span class="folded hidden">...</span><div class="line"><span class="html-tag"></Text></span></div></div></div><span class="folded hidden">...</span><div class="line"><span class="html-tag"></P1para></span></div></div></div><span class="folded hidden">...</span><div class="line"><span class="html-tag"></P1></span></div></div><div class="folder" id="folder58"><div class="line"><span class="folder-button fold"></span><span class="html-tag"><P1<span class="html-attribute"> <span class="html-attribute-name">DocumentURI</span>="<span class="html-attribute-value">http://www.legislation.gov.uk/ukpga/1968/48/schedule/1/paragraph/11/1992-03-05</span>"</span><span class="html-attribute"> <span class="html-attribute-name">IdURI</span>="<span class="html-attribute-value">http://www.legislation.gov.uk/id/ukpga/1968/48/schedule/1/paragraph/11</span>"</span><span class="html-attribute"> <span class="html-attribute-name">id</span>="<span class="html-attribute-value">schedule-1-paragraph-11</span>"</span>></span></div><div class="opened"><div class="line"><span class="html-tag"><Pnumber></span><span>11</span><span class="html-tag"></Pnumber></span></div><div class="folder" id="folder59"><div class="line"><span class="folder-button fold"></span><span class="html-tag"><P1para></span></div><div class="opened"><div class="line"><span class="html-tag"><Text></span><span>The like exemption and privileges in respect of the personal baggage of the representative or officer as in accordance with paragraph 2 of Article 36 of those Articles are accorded to a diplomatic agent, as if in that paragraph the reference to paragraph 1 of that Article were a reference to paragraph 10 of this Schedule.</span><span class="html-tag"></Text></span></div></div><span class="folded hidden">...</span><div class="line"><span class="html-tag"></P1para></span></div></div></div><span class="folded hidden">...</span><div class="line"><span class="html-tag"></P1></span></div></div><div class="folder" id="folder60"><div class="line"><span class="folder-button fold"></span><span class="html-tag"><P1<span class="html-attribute"> <span class="html-attribute-name">DocumentURI</span>="<span class="html-attribute-value">http://www.legislation.gov.uk/ukpga/1968/48/schedule/1/paragraph/12/1992-03-05</span>"</span><span class="html-attribute"> <span class="html-attribute-name">IdURI</span>="<span class="html-attribute-value">http://www.legislation.gov.uk/id/ukpga/1968/48/schedule/1/paragraph/12</span>"</span><span class="html-attribute"> <span class="html-attribute-name">id</span>="<span class="html-attribute-value">schedule-1-paragraph-12</span>"</span>></span></div><div class="opened"><div class="line"><span class="html-tag"><Pnumber></span><span>12</span><span class="html-tag"></Pnumber></span></div><div class="folder" id="folder61"><div class="line"><span class="folder-button fold"></span><span class="html-tag"><P1para></span></div><div class="opened"><div class="folder" id="folder62"><div class="line"><span class="folder-button fold"></span><span class="html-tag"><Text></span></div><div class="opened"><span>Relief, under arrangements made either by the Secretary of State or by the Commissioners of Customs and Excise, by way of refund of </span><div class="line"><span class="html-tag"><Addition<span class="html-attribute"> <span class="html-attribute-name">ChangeId</span>="<span class="html-attribute-value">d29p1080</span>"</span><span class="html-attribute"> <span class="html-attribute-name">CommentaryRef</span>="<span class="html-attribute-value">c6858901</span>"</span>></span><span>duty (whether of customs or excise) paid on imported hydrocarbon oil (within the meaning of the Hydrocarbon Oil Duties Act 1979) or value added tax paid on the importation of such oil which is</span><span class="html-tag"></Addition></span></div><span> bought in the United Kingdom by or on behalf of the representative or officer, such relief to be subject to compliance with such conditions as may be imposed in accordance with the arrangements.</span></div><span class="folded hidden">...</span><div class="line"><span class="html-tag"></Text></span></div></div></div><span class="folded hidden">...</span><div class="line"><span class="html-tag"></P1para></span></div></div></div><span class="folded hidden">...</span><div class="line"><span class="html-tag"></P1></span></div></div><div class="folder" id="folder63"><div class="line"><span class="folder-button fold"></span><span class="html-tag"><P1<span class="html-attribute"> <span class="html-attribute-name">DocumentURI</span>="<span class="html-attribute-value">http://www.legislation.gov.uk/ukpga/1968/48/schedule/1/paragraph/13/1992-03-05</span>"</span><span class="html-attribute"> <span class="html-attribute-name">IdURI</span>="<span class="html-attribute-value">http://www.legislation.gov.uk/id/ukpga/1968/48/schedule/1/paragraph/13</span>"</span><span class="html-attribute"> <span class="html-attribute-name">id</span>="<span class="html-attribute-value">schedule-1-paragraph-13</span>"</span>></span></div><div class="opened"><div class="line"><span class="html-tag"><Pnumber></span><span>13</span><span class="html-tag"></Pnumber></span></div><div class="folder" id="folder64"><div class="line"><span class="folder-button fold"></span><span class="html-tag"><P1para></span></div><div class="opened"><div class="folder" id="folder65"><div class="line"><span class="folder-button fold"></span><span class="html-tag"><Text></span></div><div class="opened"><span>Exemptions whereby, </span><div class="line"><span class="html-tag"><Addition<span class="html-attribute"> <span class="html-attribute-name">ChangeId</span>="<span class="html-attribute-value">d29p1091</span>"</span><span class="html-attribute"> <span class="html-attribute-name">CommentaryRef</span>="<span class="html-attribute-value">c6858911</span>"</span>></span><span>for the purposes of the enactments relating to . . . </span><span class="html-tag"></Addition></span></div><div class="folder" id="folder66"><div class="line"><span class="folder-button fold"></span><span class="html-tag"><Addition<span class="html-attribute"> <span class="html-attribute-name">ChangeId</span>="<span class="html-attribute-value">d29p1091</span>"</span><span class="html-attribute"> <span class="html-attribute-name">CommentaryRef</span>="<span class="html-attribute-value">c6858911</span>"</span>></span></div><div class="opened"><div class="line"><span class="html-tag"><CommentaryRef<span class="html-attribute"> <span class="html-attribute-name">Ref</span>="<span class="html-attribute-value">c6858921</span>"</span>/></span></div><span> social security, including enactments in force in Northern Ireland—</span></div><span class="folded hidden">...</span><div class="line"><span class="html-tag"></Addition></span></div></div></div><span class="folded hidden">...</span><div class="line"><span class="html-tag"></Text></span></div></div><div class="folder" id="folder67"><div class="line"><span class="folder-button fold"></span><span class="html-tag"><P3<span class="html-attribute"> <span class="html-attribute-name">DocumentURI</span>="<span class="html-attribute-value">http://www.legislation.gov.uk/ukpga/1968/48/schedule/1/paragraph/13/a/1992-03-05</span>"</span><span class="html-attribute"> <span class="html-attribute-name">IdURI</span>="<span class="html-attribute-value">http://www.legislation.gov.uk/id/ukpga/1968/48/schedule/1/paragraph/13/a</span>"</span><span class="html-attribute"> <span class="html-attribute-name">id</span>="<span class="html-attribute-value">schedule-1-paragraph-13-a</span>"</span>></span></div><div class="opened"><div class="folder" id="folder68"><div class="line"><span class="folder-button fold"></span><span class="html-tag"><Pnumber></span></div><div class="opened"><div class="line"><span class="html-tag"><Addition<span class="html-attribute"> <span class="html-attribute-name">ChangeId</span>="<span class="html-attribute-value">d29p1091</span>"</span><span class="html-attribute"> <span class="html-attribute-name">CommentaryRef</span>="<span class="html-attribute-value">c6858911</span>"</span>></span><span>a</span><span class="html-tag"></Addition></span></div></div><span class="folded hidden">...</span><div class="line"><span class="html-tag"></Pnumber></span></div></div><div class="folder" id="folder69"><div class="line"><span class="folder-button fold"></span><span class="html-tag"><P3para></span></div><div class="opened"><div class="folder" id="folder70"><div class="line"><span class="folder-button fold"></span><span class="html-tag"><Text></span></div><div class="opened"><div class="line"><span class="html-tag"><Addition<span class="html-attribute"> <span class="html-attribute-name">ChangeId</span>="<span class="html-attribute-value">d29p1091</span>"</span><span class="html-attribute"> <span class="html-attribute-name">CommentaryRef</span>="<span class="html-attribute-value">c6858911</span>"</span>></span><span>services rendered for the organisation by the representative or 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</span><span class="html-tag"></Addition></span></div></div><span class="folded hidden">...</span><div class="line"><span class="html-tag"></Text></span></div></div></div><span class="folded hidden">...</span><div class="line"><span class="html-tag"></P3para></span></div></div></div><span class="folded hidden">...</span><div class="line"><span class="html-tag"></P3></span></div></div><div class="folder" id="folder71"><div class="line"><span class="folder-button fold"></span><span class="html-tag"><P3<span class="html-attribute"> <span class="html-attribute-name">DocumentURI</span>="<span class="html-attribute-value">http://www.legislation.gov.uk/ukpga/1968/48/schedule/1/paragraph/13/b/1992-03-05</span>"</span><span class="html-attribute"> <span class="html-attribute-name">IdURI</span>="<span class="html-attribute-value">http://www.legislation.gov.uk/id/ukpga/1968/48/schedule/1/paragraph/13/b</span>"</span><span class="html-attribute"> <span class="html-attribute-name">id</span>="<span class="html-attribute-value">schedule-1-paragraph-13-b</span>"</span>></span></div><div class="opened"><div class="line"><span class="html-tag"><Pnumber></span><span>b</span><span class="html-tag"></Pnumber></span></div><div class="folder" id="folder72"><div class="line"><span class="folder-button fold"></span><span class="html-tag"><P3para></span></div><div class="opened"><div class="folder" id="folder73"><div class="line"><span class="folder-button fold"></span><span class="html-tag"><Text></span></div><div class="opened"><span>no person shall be rendered liable to pay any contribution </span><div class="line"><span class="html-tag"><Addition<span class="html-attribute"> <span class="html-attribute-name">ChangeId</span>="<span class="html-attribute-value">d29p1108</span>"</span><span class="html-attribute"> <span class="html-attribute-name">CommentaryRef</span>="<span class="html-attribute-value">c6858931</span>"</span>></span><span>or premium</span><span class="html-tag"></Addition></span></div><span> which he would not be required to pay if those services were not deemed to be so excepted.</span></div><span class="folded hidden">...</span><div class="line"><span class="html-tag"></Text></span></div></div></div><span class="folded hidden">...</span><div class="line"><span class="html-tag"></P3para></span></div></div></div><span class="folded hidden">...</span><div class="line"><span class="html-tag"></P3></span></div></div></div><span class="folded hidden">...</span><div class="line"><span class="html-tag"></P1para></span></div></div></div><span class="folded hidden">...</span><div class="line"><span class="html-tag"></P1></span></div></div></div><span class="folded hidden">...</span><div class="line"><span class="html-tag"></Pblock></span></div></div></div><span class="folded hidden">...</span><div class="line"><span class="html-tag"></Part></span></div></div><div class="folder" id="folder74"><div class="line"><span class="folder-button fold"></span><span class="html-tag"><Part<span class="html-attribute"> <span class="html-attribute-name">DocumentURI</span>="<span class="html-attribute-value">http://www.legislation.gov.uk/ukpga/1968/48/schedule/1/part/III/1992-03-05</span>"</span><span class="html-attribute"> <span class="html-attribute-name">IdURI</span>="<span class="html-attribute-value">http://www.legislation.gov.uk/id/ukpga/1968/48/schedule/1/part/III</span>"</span><span class="html-attribute"> <span class="html-attribute-name">NumberOfProvisions</span>="<span class="html-attribute-value">5</span>"</span><span class="html-attribute"> <span class="html-attribute-name">id</span>="<span class="html-attribute-value">schedule-1-part-III</span>"</span>></span></div><div class="opened"><div class="folder" id="folder75"><div class="line"><span class="folder-button fold"></span><span class="html-tag"><Number></span></div><div class="opened"><span> </span><div class="line"><span class="html-tag"><CommentaryRef<span class="html-attribute"> <span class="html-attribute-name">Ref</span>="<span class="html-attribute-value">c6858941</span>"</span>/></span></div><span>Part III</span></div><span class="folded hidden">...</span><div class="line"><span class="html-tag"></Number></span></div></div><div class="folder" id="folder76"><div class="line"><span class="folder-button fold"></span><span class="html-tag"><Pblock<span class="html-attribute"> <span class="html-attribute-name">DocumentURI</span>="<span class="html-attribute-value">http://www.legislation.gov.uk/ukpga/1968/48/schedule/1/part/III/crossheading/privileges-and-immunities-of-other-officers-and-servants/1992-03-05</span>"</span><span class="html-attribute"> <span class="html-attribute-name">IdURI</span>="<span class="html-attribute-value">http://www.legislation.gov.uk/id/ukpga/1968/48/schedule/1/part/III/crossheading/privileges-and-immunities-of-other-officers-and-servants</span>"</span><span class="html-attribute"> <span class="html-attribute-name">NumberOfProvisions</span>="<span class="html-attribute-value">5</span>"</span><span class="html-attribute"> <span class="html-attribute-name">id</span>="<span class="html-attribute-value">schedule-1-part-III-crossheading-privileges-and-immunities-of-other-officers-and-servants</span>"</span>></span></div><div class="opened"><div class="line"><span class="html-tag"><Title></span><span> Privileges and immunities of other officers and servants</span><span class="html-tag"></Title></span></div><div class="folder" id="folder77"><div class="line"><span class="folder-button fold"></span><span class="html-tag"><P1<span class="html-attribute"> <span class="html-attribute-name">DocumentURI</span>="<span class="html-attribute-value">http://www.legislation.gov.uk/ukpga/1968/48/schedule/1/paragraph/14/1992-03-05</span>"</span><span class="html-attribute"> <span class="html-attribute-name">IdURI</span>="<span class="html-attribute-value">http://www.legislation.gov.uk/id/ukpga/1968/48/schedule/1/paragraph/14</span>"</span><span class="html-attribute"> <span class="html-attribute-name">id</span>="<span class="html-attribute-value">schedule-1-paragraph-14</span>"</span>></span></div><div class="opened"><div class="line"><span class="html-tag"><Pnumber></span><span>14</span><span class="html-tag"></Pnumber></span></div><div class="folder" id="folder78"><div class="line"><span class="folder-button fold"></span><span class="html-tag"><P1para></span></div><div class="opened"><div class="line"><span class="html-tag"><Text></span><span>Immunity from suit and legal process in respect of things done or omitted to be done in the course of the performance of official duties.</span><span class="html-tag"></Text></span></div></div><span class="folded hidden">...</span><div class="line"><span class="html-tag"></P1para></span></div></div></div><span class="folded hidden">...</span><div class="line"><span class="html-tag"></P1></span></div></div><div class="folder" id="folder79"><div class="line"><span class="folder-button fold"></span><span class="html-tag"><P1<span class="html-attribute"> <span class="html-attribute-name">DocumentURI</span>="<span class="html-attribute-value">http://www.legislation.gov.uk/ukpga/1968/48/schedule/1/paragraph/15/1992-03-05</span>"</span><span class="html-attribute"> <span class="html-attribute-name">IdURI</span>="<span class="html-attribute-value">http://www.legislation.gov.uk/id/ukpga/1968/48/schedule/1/paragraph/15</span>"</span><span class="html-attribute"> <span class="html-attribute-name">id</span>="<span class="html-attribute-value">schedule-1-paragraph-15</span>"</span>></span></div><div class="opened"><div class="line"><span class="html-tag"><Pnumber></span><span>15</span><span class="html-tag"></Pnumber></span></div><div class="folder" id="folder80"><div class="line"><span class="folder-button fold"></span><span class="html-tag"><P1para></span></div><div class="opened"><div class="line"><span class="html-tag"><Text></span><span>Exemption from income tax in respect of emoluments received as an officer or servant of the organisation.</span><span class="html-tag"></Text></span></div></div><span class="folded hidden">...</span><div class="line"><span class="html-tag"></P1para></span></div></div></div><span class="folded hidden">...</span><div class="line"><span class="html-tag"></P1></span></div></div><div class="folder" id="folder81"><div class="line"><span class="folder-button fold"></span><span class="html-tag"><P1<span class="html-attribute"> <span class="html-attribute-name">DocumentURI</span>="<span class="html-attribute-value">http://www.legislation.gov.uk/ukpga/1968/48/schedule/1/paragraph/16/1992-03-05</span>"</span><span class="html-attribute"> <span class="html-attribute-name">IdURI</span>="<span class="html-attribute-value">http://www.legislation.gov.uk/id/ukpga/1968/48/schedule/1/paragraph/16</span>"</span><span class="html-attribute"> <span class="html-attribute-name">id</span>="<span class="html-attribute-value">schedule-1-paragraph-16</span>"</span>></span></div><div class="opened"><div class="folder" id="folder82"><div class="line"><span class="folder-button fold"></span><span class="html-tag"><Pnumber></span></div><div class="opened"><div class="line"><span class="html-tag"><CommentaryRef<span class="html-attribute"> <span class="html-attribute-name">Ref</span>="<span class="html-attribute-value">c6858951</span>"</span>/></span></div><span>16</span></div><span class="folded hidden">...</span><div class="line"><span class="html-tag"></Pnumber></span></div></div><div class="folder" id="folder83"><div class="line"><span class="folder-button fold"></span><span class="html-tag"><P1para></span></div><div class="opened"><div class="folder" id="folder84"><div class="line"><span class="folder-button fold"></span><span class="html-tag"><Text></span></div><div class="opened"><span>The like exemption from </span><div class="line"><span class="html-tag"><Addition<span class="html-attribute"> <span class="html-attribute-name">ChangeId</span>="<span class="html-attribute-value">d29p1144</span>"</span><span class="html-attribute"> <span class="html-attribute-name">CommentaryRef</span>="<span class="html-attribute-value">c6858961</span>"</span>></span><span>duties (whether of customs or excise)</span><span class="html-tag"></Addition></span></div><span> and taxes on the importation of articles which—</span></div><span class="folded hidden">...</span><div class="line"><span class="html-tag"></Text></span></div></div><div class="folder" id="folder85"><div class="line"><span class="folder-button fold"></span><span class="html-tag"><P3<span class="html-attribute"> <span class="html-attribute-name">DocumentURI</span>="<span class="html-attribute-value">http://www.legislation.gov.uk/ukpga/1968/48/schedule/1/paragraph/16/a/1992-03-05</span>"</span><span class="html-attribute"> <span class="html-attribute-name">IdURI</span>="<span class="html-attribute-value">http://www.legislation.gov.uk/id/ukpga/1968/48/schedule/1/paragraph/16/a</span>"</span><span class="html-attribute"> <span class="html-attribute-name">id</span>="<span class="html-attribute-value">schedule-1-paragraph-16-a</span>"</span>></span></div><div class="opened"><div class="line"><span class="html-tag"><Pnumber></span><span>a</span><span class="html-tag"></Pnumber></span></div><div class="folder" id="folder86"><div class="line"><span class="folder-button fold"></span><span class="html-tag"><P3para></span></div><div class="opened"><div class="line"><span class="html-tag"><Text></span><span>at or about the time when an officer or servant of the organisation first enters the United Kingdom as such an officer or servant are imported for his personal use or that of members of his family forming part of his household, including articles intended for his establishment, and</span><span class="html-tag"></Text></span></div></div><span class="folded hidden">...</span><div class="line"><span class="html-tag"></P3para></span></div></div></div><span class="folded hidden">...</span><div class="line"><span class="html-tag"></P3></span></div></div><div class="folder" id="folder87"><div class="line"><span class="folder-button fold"></span><span class="html-tag"><P3<span class="html-attribute"> <span class="html-attribute-name">DocumentURI</span>="<span class="html-attribute-value">http://www.legislation.gov.uk/ukpga/1968/48/schedule/1/paragraph/16/b/1992-03-05</span>"</span><span class="html-attribute"> <span class="html-attribute-name">IdURI</span>="<span class="html-attribute-value">http://www.legislation.gov.uk/id/ukpga/1968/48/schedule/1/paragraph/16/b</span>"</span><span class="html-attribute"> <span class="html-attribute-name">id</span>="<span class="html-attribute-value">schedule-1-paragraph-16-b</span>"</span>></span></div><div class="opened"><div class="line"><span class="html-tag"><Pnumber></span><span>b</span><span class="html-tag"></Pnumber></span></div><div class="folder" id="folder88"><div class="line"><span class="folder-button fold"></span><span class="html-tag"><P3para></span></div><div class="opened"><div class="line"><span class="html-tag"><Text></span><span>are articles which were in his ownership or possession or that of such a member of his family, or which he or such a member of his family was under contract to purchase, immediately before he so entered the United Kingdom,</span><span class="html-tag"></Text></span></div></div><span class="folded hidden">...</span><div class="line"><span class="html-tag"></P3para></span></div></div></div><span class="folded hidden">...</span><div class="line"><span class="html-tag"></P3></span></div></div><div class="folder" id="folder89"><div class="line"><span class="folder-button fold"></span><span class="html-tag"><Text></span></div><div class="opened"><div class="line"><span class="html-tag"><Addition<span class="html-attribute"> <span class="html-attribute-name">ChangeId</span>="<span class="html-attribute-value">d29p1161</span>"</span><span class="html-attribute"> <span class="html-attribute-name">CommentaryRef</span>="<span class="html-attribute-value">c6858971</span>"</span>></span><span>and the like privilege as to the importation of such articles</span><span class="html-tag"></Addition></span></div><span> as in accordance with paragraph 1 of Article 36 of the 1961 Convention Articles is accorded to a diplomatic agent.</span></div><span class="folded hidden">...</span><div class="line"><span class="html-tag"></Text></span></div></div></div><span class="folded hidden">...</span><div class="line"><span class="html-tag"></P1para></span></div></div></div><span class="folded hidden">...</span><div class="line"><span class="html-tag"></P1></span></div></div><div class="folder" id="folder90"><div class="line"><span class="folder-button fold"></span><span class="html-tag"><P1<span class="html-attribute"> <span class="html-attribute-name">DocumentURI</span>="<span class="html-attribute-value">http://www.legislation.gov.uk/ukpga/1968/48/schedule/1/paragraph/17/1992-03-05</span>"</span><span class="html-attribute"> <span class="html-attribute-name">IdURI</span>="<span class="html-attribute-value">http://www.legislation.gov.uk/id/ukpga/1968/48/schedule/1/paragraph/17</span>"</span><span class="html-attribute"> <span class="html-attribute-name">id</span>="<span class="html-attribute-value">schedule-1-paragraph-17</span>"</span>></span></div><div class="opened"><div class="line"><span class="html-tag"><Pnumber></span><span>17</span><span class="html-tag"></Pnumber></span></div><div class="folder" id="folder91"><div class="line"><span class="folder-button fold"></span><span class="html-tag"><P1para></span></div><div class="opened"><div class="folder" id="folder92"><div class="line"><span class="folder-button fold"></span><span class="html-tag"><Text></span></div><div class="opened"><span>Exemption from </span><div class="line"><span class="html-tag"><Addition<span class="html-attribute"> <span class="html-attribute-name">ChangeId</span>="<span class="html-attribute-value">d29p1172</span>"</span><span class="html-attribute"> <span class="html-attribute-name">CommentaryRef</span>="<span class="html-attribute-value">c6858981</span>"</span>></span><span>duties (whether of customs or excise)</span><span class="html-tag"></Addition></span></div><span> and taxes on the importation of any motor vehicle imported by way of replacement of a motor vehicle in respect of which the conditions specified in sub-paragraphs (</span><div class="line"><span class="html-tag"><Emphasis></span><span>a</span><span class="html-tag"></Emphasis></span></div><span>) and (</span><div class="line"><span class="html-tag"><Emphasis></span><span>b</span><span class="html-tag"></Emphasis></span></div><span>) of paragraph 16 of this Schedule were fulfilled, 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.</span></div><span class="folded hidden">...</span><div class="line"><span class="html-tag"></Text></span></div></div></div><span class="folded hidden">...</span><div class="line"><span class="html-tag"></P1para></span></div></div></div><span class="folded hidden">...</span><div class="line"><span class="html-tag"></P1></span></div></div><div class="folder" id="folder93"><div class="line"><span class="folder-button fold"></span><span class="html-tag"><P1<span class="html-attribute"> <span class="html-attribute-name">DocumentURI</span>="<span class="html-attribute-value">http://www.legislation.gov.uk/ukpga/1968/48/schedule/1/paragraph/18/1992-03-05</span>"</span><span class="html-attribute"> <span class="html-attribute-name">IdURI</span>="<span class="html-attribute-value">http://www.legislation.gov.uk/id/ukpga/1968/48/schedule/1/paragraph/18</span>"</span><span class="html-attribute"> <span class="html-attribute-name">id</span>="<span class="html-attribute-value">schedule-1-paragraph-18</span>"</span>></span></div><div class="opened"><div class="line"><span class="html-tag"><Pnumber></span><span>18</span><span class="html-tag"></Pnumber></span></div><div class="folder" id="folder94"><div class="line"><span class="folder-button fold"></span><span class="html-tag"><P1para></span></div><div class="opened"><div class="line"><span class="html-tag"><Text></span><span>The like exemption and privileges in respect of the personal baggage of an officer or servant of the organisation as in accordance with paragraph 2 of Article 36 of the 1961 Convention Articles are accorded to a diplomatic agent, as if in that paragraph the reference to paragraph 1 of that Article were a reference to paragraph 16 of this Schedule.</span><span class="html-tag"></Text></span></div></div><span class="folded hidden">...</span><div class="line"><span class="html-tag"></P1para></span></div></div></div><span class="folded hidden">...</span><div class="line"><span class="html-tag"></P1></span></div></div></div><span class="folded hidden">...</span><div class="line"><span class="html-tag"></Pblock></span></div></div></div><span class="folded hidden">...</span><div class="line"><span class="html-tag"></Part></span></div></div><div class="folder" id="folder95"><div class="line"><span class="folder-button fold"></span><span class="html-tag"><Part<span class="html-attribute"> <span class="html-attribute-name">DocumentURI</span>="<span class="html-attribute-value">http://www.legislation.gov.uk/ukpga/1968/48/schedule/1/part/IV/1992-03-05</span>"</span><span class="html-attribute"> <span class="html-attribute-name">IdURI</span>="<span class="html-attribute-value">http://www.legislation.gov.uk/id/ukpga/1968/48/schedule/1/part/IV</span>"</span><span class="html-attribute"> <span class="html-attribute-name">NumberOfProvisions</span>="<span class="html-attribute-value">5</span>"</span><span class="html-attribute"> <span class="html-attribute-name">RestrictEndDate</span>="<span class="html-attribute-value">2004-05-06</span>"</span><span class="html-attribute"> <span class="html-attribute-name">RestrictStartDate</span>="<span class="html-attribute-value">1991-04-15</span>"</span><span class="html-attribute"> <span class="html-attribute-name">id</span>="<span class="html-attribute-value">schedule-1-part-IV</span>"</span><span class="html-attribute"> <span class="html-attribute-name">RestrictExtent</span>="<span class="html-attribute-value">E+W+S+N.I.</span>"</span>></span></div><div class="opened"><div class="folder" id="folder96"><div class="line"><span class="folder-button fold"></span><span class="html-tag"><Number></span></div><div class="opened"><span> </span><div class="line"><span class="html-tag"><CommentaryRef<span class="html-attribute"> <span class="html-attribute-name">Ref</span>="<span class="html-attribute-value">c6859001</span>"</span>/></span></div><div class="line"><span class="html-tag"><CommentaryRef<span class="html-attribute"> <span class="html-attribute-name">Ref</span>="<span class="html-attribute-value">c6859011</span>"</span>/></span></div><div class="line"><span class="html-tag"><CommentaryRef<span class="html-attribute"> <span class="html-attribute-name">Ref</span>="<span class="html-attribute-value">c6859021</span>"</span>/></span></div><div class="line"><span class="html-tag"><CommentaryRef<span class="html-attribute"> <span class="html-attribute-name">Ref</span>="<span class="html-attribute-value">c6859031</span>"</span>/></span></div><span>Part IV</span></div><span class="folded hidden">...</span><div class="line"><span class="html-tag"></Number></span></div></div><div class="folder" id="folder97"><div class="line"><span class="folder-button fold"></span><span class="html-tag"><Pblock<span class="html-attribute"> <span class="html-attribute-name">DocumentURI</span>="<span class="html-attribute-value">http://www.legislation.gov.uk/ukpga/1968/48/schedule/1/part/IV/crossheading/privileges-and-immunities-of-official-staffs-and-of-families-of-representatives-high-officers-and-official-staffs/1992-03-05</span>"</span><span class="html-attribute"> <span class="html-attribute-name">IdURI</span>="<span class="html-attribute-value">http://www.legislation.gov.uk/id/ukpga/1968/48/schedule/1/part/IV/crossheading/privileges-and-immunities-of-official-staffs-and-of-families-of-representatives-high-officers-and-official-staffs</span>"</span><span class="html-attribute"> <span class="html-attribute-name">NumberOfProvisions</span>="<span class="html-attribute-value">5</span>"</span><span class="html-attribute"> <span class="html-attribute-name">RestrictEndDate</span>="<span class="html-attribute-value">2004-05-06</span>"</span><span class="html-attribute"> <span class="html-attribute-name">id</span>="<span class="html-attribute-value">schedule-1-part-IV-crossheading-privileges-and-immunities-of-official-staffs-and-of-families-of-representatives-high-officers-and-official-staffs</span>"</span><span class="html-attribute"> <span class="html-attribute-name">RestrictExtent</span>="<span class="html-attribute-value">E+W+S+N.I.</span>"</span>></span></div><div class="opened"><div class="line"><span class="html-tag"><Title></span><span> Privileges and immunities of official staffs and of families of representatives, high officers and official staffs</span><span class="html-tag"></Title></span></div><div class="folder" id="folder98"><div class="line"><span class="folder-button fold"></span><span class="html-tag"><P1group<span class="html-attribute"> <span class="html-attribute-name">RestrictEndDate</span>="<span class="html-attribute-value">1992-12-02</span>"</span><span class="html-attribute"> <span class="html-attribute-name">Layout</span>="<span class="html-attribute-value">below</span>"</span><span class="html-attribute"> <span class="html-attribute-name">RestrictExtent</span>="<span class="html-attribute-value">E+W+S+N.I.</span>"</span>></span></div><div class="opened"><div class="line"><span class="html-tag"><Title/></span></div><div class="folder" id="folder99"><div class="line"><span class="folder-button fold"></span><span class="html-tag"><P1<span class="html-attribute"> <span class="html-attribute-name">DocumentURI</span>="<span class="html-attribute-value">http://www.legislation.gov.uk/ukpga/1968/48/schedule/1/paragraph/19/1992-03-05</span>"</span><span class="html-attribute"> <span class="html-attribute-name">IdURI</span>="<span class="html-attribute-value">http://www.legislation.gov.uk/id/ukpga/1968/48/schedule/1/paragraph/19</span>"</span><span class="html-attribute"> <span class="html-attribute-name">id</span>="<span class="html-attribute-value">schedule-1-paragraph-19</span>"</span>></span></div><div class="opened"><div class="line"><span class="html-tag"><Pnumber></span><span>19</span><span class="html-tag"></Pnumber></span></div><div class="folder" id="folder100"><div class="line"><span class="folder-button fold"></span><span class="html-tag"><P1para></span></div><div class="opened"><div class="line"><span class="html-tag"><Text></span><span>In this Part of this Schedule—</span><span class="html-tag"></Text></span></div><div class="folder" id="folder101"><div class="line"><span class="folder-button fold"></span><span class="html-tag"><P3<span class="html-attribute"> <span class="html-attribute-name">DocumentURI</span>="<span class="html-attribute-value">http://www.legislation.gov.uk/ukpga/1968/48/schedule/1/paragraph/19/a/1992-03-05</span>"</span><span class="html-attribute"> <span class="html-attribute-name">IdURI</span>="<span class="html-attribute-value">http://www.legislation.gov.uk/id/ukpga/1968/48/schedule/1/paragraph/19/a</span>"</span><span class="html-attribute"> <span class="html-attribute-name">id</span>="<span class="html-attribute-value">schedule-1-paragraph-19-a</span>"</span>></span></div><div class="opened"><div class="line"><span class="html-tag"><Pnumber></span><span>a</span><span class="html-tag"></Pnumber></span></div><div class="folder" id="folder102"><div class="line"><span class="folder-button fold"></span><span class="html-tag"><P3para></span></div><div class="opened"><div class="folder" id="folder103"><div class="line"><span class="folder-button fold"></span><span class="html-tag"><Text></span></div><div class="opened"><span>“</span><div class="line"><span class="html-tag"><Term<span class="html-attribute"> <span class="html-attribute-name">id</span>="<span class="html-attribute-value">term-representative</span>"</span>></span><span>representative</span><span class="html-tag"></Term></span></div><span>” means a person who is such a representative to the organisation specified in the relevant Order or such a representative on, or member of, an organ, committee or other subordinate body of that organisation as is mentioned in section 1(3)(</span><div class="line"><span class="html-tag"><Emphasis></span><span>a</span><span class="html-tag"></Emphasis></span></div><span>) of this Act;</span></div><span class="folded hidden">...</span><div class="line"><span class="html-tag"></Text></span></div></div></div><span class="folded hidden">...</span><div class="line"><span class="html-tag"></P3para></span></div></div></div><span class="folded hidden">...</span><div class="line"><span class="html-tag"></P3></span></div></div><div class="folder" id="folder104"><div class="line"><span class="folder-button fold"></span><span class="html-tag"><P3<span class="html-attribute"> <span class="html-attribute-name">DocumentURI</span>="<span class="html-attribute-value">http://www.legislation.gov.uk/ukpga/1968/48/schedule/1/paragraph/19/b/1992-03-05</span>"</span><span class="html-attribute"> <span class="html-attribute-name">IdURI</span>="<span class="html-attribute-value">http://www.legislation.gov.uk/id/ukpga/1968/48/schedule/1/paragraph/19/b</span>"</span><span class="html-attribute"> <span class="html-attribute-name">id</span>="<span class="html-attribute-value">schedule-1-paragraph-19-b</span>"</span>></span></div><div class="opened"><div class="line"><span class="html-tag"><Pnumber></span><span>b</span><span class="html-tag"></Pnumber></span></div><div class="folder" id="folder105"><div class="line"><span class="folder-button fold"></span><span class="html-tag"><P3para></span></div><div class="opened"><div class="folder" id="folder106"><div class="line"><span class="folder-button fold"></span><span class="html-tag"><Text></span></div><div class="opened"><span>“</span><div class="line"><span class="html-tag"><Term<span class="html-attribute"> <span class="html-attribute-name">id</span>="<span class="html-attribute-value">term-member-of-the-official-staff</span>"</span>></span><span>member of the official staff</span><span class="html-tag"></Term></span></div><span>” means a person who accompanies a representative as part of his official staff in his capacity as a representative.</span></div><span class="folded hidden">...</span><div class="line"><span class="html-tag"></Text></span></div></div></div><span class="folded hidden">...</span><div class="line"><span class="html-tag"></P3para></span></div></div></div><span class="folded hidden">...</span><div class="line"><span class="html-tag"></P3></span></div></div></div><span class="folded hidden">...</span><div class="line"><span class="html-tag"></P1para></span></div></div></div><span class="folded hidden">...</span><div class="line"><span class="html-tag"></P1></span></div></div></div><span class="folded hidden">...</span><div class="line"><span class="html-tag"></P1group></span></div></div><div class="folder" id="folder107"><div class="line"><span class="folder-button fold"></span><span class="html-tag"><P1<span class="html-attribute"> <span class="html-attribute-name">DocumentURI</span>="<span class="html-attribute-value">http://www.legislation.gov.uk/ukpga/1968/48/schedule/1/paragraph/20/1992-03-05</span>"</span><span class="html-attribute"> <span class="html-attribute-name">IdURI</span>="<span class="html-attribute-value">http://www.legislation.gov.uk/id/ukpga/1968/48/schedule/1/paragraph/20</span>"</span><span class="html-attribute"> <span class="html-attribute-name">id</span>="<span class="html-attribute-value">schedule-1-paragraph-20</span>"</span><span class="html-attribute"> <span class="html-attribute-name">RestrictEndDate</span>="<span class="html-attribute-value">2004-05-06</span>"</span>></span></div><div class="opened"><div class="line"><span class="html-tag"><Pnumber></span><span>20</span><span class="html-tag"></Pnumber></span></div><div class="folder" id="folder108"><div class="line"><span class="folder-button fold"></span><span class="html-tag"><P1para></span></div><div class="opened"><div class="line"><span class="html-tag"><Text></span><span>A member of the official staff who is recognised by Her Majesty’s Government in the United Kingdom as holding a rank equivalent to that of a diplomatic agent shall be entitled to the privileges and immunities set out in Part II of this Schedule to the like extent as, by virtue of the relevant Order, the representative whom he accompanies is entitled to them.</span><span class="html-tag"></Text></span></div></div><span class="folded hidden">...</span><div class="line"><span class="html-tag"></P1para></span></div></div></div><span class="folded hidden">...</span><div class="line"><span class="html-tag"></P1></span></div></div><div class="folder" id="folder109"><div class="line"><span class="folder-button fold"></span><span class="html-tag"><P1<span class="html-attribute"> <span class="html-attribute-name">DocumentURI</span>="<span class="html-attribute-value">http://www.legislation.gov.uk/ukpga/1968/48/schedule/1/paragraph/21/1992-03-05</span>"</span><span class="html-attribute"> <span class="html-attribute-name">IdURI</span>="<span class="html-attribute-value">http://www.legislation.gov.uk/id/ukpga/1968/48/schedule/1/paragraph/21</span>"</span><span class="html-attribute"> <span class="html-attribute-name">id</span>="<span class="html-attribute-value">schedule-1-paragraph-21</span>"</span><span class="html-attribute"> <span class="html-attribute-name">RestrictEndDate</span>="<span class="html-attribute-value">2004-05-06</span>"</span>></span></div><div class="opened"><div class="line"><span class="html-tag"><Pnumber></span><span>21</span><span class="html-tag"></Pnumber></span></div><div class="folder" id="folder110"><div class="line"><span class="folder-button fold"></span><span class="html-tag"><P1para></span></div><div class="opened"><div class="folder" id="folder111"><div class="line"><span class="folder-button fold"></span><span class="html-tag"><P2<span class="html-attribute"> <span class="html-attribute-name">DocumentURI</span>="<span class="html-attribute-value">http://www.legislation.gov.uk/ukpga/1968/48/schedule/1/paragraph/21/1/1992-03-05</span>"</span><span class="html-attribute"> <span class="html-attribute-name">IdURI</span>="<span class="html-attribute-value">http://www.legislation.gov.uk/id/ukpga/1968/48/schedule/1/paragraph/21/1</span>"</span><span class="html-attribute"> <span class="html-attribute-name">id</span>="<span class="html-attribute-value">schedule-1-paragraph-21-1</span>"</span>></span></div><div class="opened"><div class="line"><span class="html-tag"><Pnumber></span><span>1</span><span class="html-tag"></Pnumber></span></div><div class="folder" id="folder112"><div class="line"><span class="folder-button fold"></span><span class="html-tag"><P2para></span></div><div class="opened"><div class="line"><span class="html-tag"><Text></span><span>Subject to sub-paragraph (2) of this paragraph, a member of the official staff who is not so recognised, and who is employed in the adminstrative or technical service of the representative whom he accompanies, shall be entitled to the privileges and immunities set out in paragraphs 9 and 13 of this Schedule to the like extent as, by virtue of the relevant Order, that representative is entitled to them.</span><span class="html-tag"></Text></span></div></div><span class="folded hidden">...</span><div class="line"><span class="html-tag"></P2para></span></div></div></div><span class="folded hidden">...</span><div class="line"><span class="html-tag"></P2></span></div></div><div class="folder" id="folder113"><div class="line"><span class="folder-button fold"></span><span class="html-tag"><P2<span class="html-attribute"> <span class="html-attribute-name">DocumentURI</span>="<span class="html-attribute-value">http://www.legislation.gov.uk/ukpga/1968/48/schedule/1/paragraph/21/2/1992-03-05</span>"</span><span class="html-attribute"> <span class="html-attribute-name">IdURI</span>="<span class="html-attribute-value">http://www.legislation.gov.uk/id/ukpga/1968/48/schedule/1/paragraph/21/2</span>"</span><span class="html-attribute"> <span class="html-attribute-name">id</span>="<span class="html-attribute-value">schedule-1-paragraph-21-2</span>"</span>></span></div><div class="opened"><div class="line"><span class="html-tag"><Pnumber></span><span>2</span><span class="html-tag"></Pnumber></span></div><div class="folder" id="folder114"><div class="line"><span class="folder-button fold"></span><span class="html-tag"><P2para></span></div><div class="opened"><div class="line"><span class="html-tag"><Text></span><span>Such a member of the official staff shall not by virtue of the preceding sub-paragraph be entitled to immunity from any civil proceedings in respect of any cause of action arising otherwise than in the course of his official duties.</span><span class="html-tag"></Text></span></div></div><span class="folded hidden">...</span><div class="line"><span class="html-tag"></P2para></span></div></div></div><span class="folded hidden">...</span><div class="line"><span class="html-tag"></P2></span></div></div><div class="folder" id="folder115"><div class="line"><span class="folder-button fold"></span><span class="html-tag"><P2<span class="html-attribute"> <span class="html-attribute-name">DocumentURI</span>="<span class="html-attribute-value">http://www.legislation.gov.uk/ukpga/1968/48/schedule/1/paragraph/21/3/1992-03-05</span>"</span><span class="html-attribute"> <span class="html-attribute-name">IdURI</span>="<span class="html-attribute-value">http://www.legislation.gov.uk/id/ukpga/1968/48/schedule/1/paragraph/21/3</span>"</span><span class="html-attribute"> <span class="html-attribute-name">id</span>="<span class="html-attribute-value">schedule-1-paragraph-21-3</span>"</span>></span></div><div class="opened"><div class="line"><span class="html-tag"><Pnumber></span><span>3</span><span class="html-tag"></Pnumber></span></div><div class="folder" id="folder116"><div class="line"><span class="folder-button fold"></span><span class="html-tag"><P2para></span></div><div class="opened"><div class="line"><span class="html-tag"><Text></span><span>Such a member of the official staff shall also be entitled to the exemption set out in paragraph 16 of this Schedule as if he were an officer of the organisation specified in the relevant Order.</span><span class="html-tag"></Text></span></div></div><span class="folded hidden">...</span><div class="line"><span class="html-tag"></P2para></span></div></div></div><span class="folded hidden">...</span><div class="line"><span class="html-tag"></P2></span></div></div></div><span class="folded hidden">...</span><div class="line"><span class="html-tag"></P1para></span></div></div></div><span class="folded hidden">...</span><div class="line"><span class="html-tag"></P1></span></div></div><div class="folder" id="folder117"><div class="line"><span class="folder-button fold"></span><span class="html-tag"><P1<span class="html-attribute"> <span class="html-attribute-name">DocumentURI</span>="<span class="html-attribute-value">http://www.legislation.gov.uk/ukpga/1968/48/schedule/1/paragraph/22/1992-03-05</span>"</span><span class="html-attribute"> <span class="html-attribute-name">IdURI</span>="<span class="html-attribute-value">http://www.legislation.gov.uk/id/ukpga/1968/48/schedule/1/paragraph/22</span>"</span><span class="html-attribute"> <span class="html-attribute-name">id</span>="<span class="html-attribute-value">schedule-1-paragraph-22</span>"</span><span class="html-attribute"> <span class="html-attribute-name">RestrictEndDate</span>="<span class="html-attribute-value">2004-05-06</span>"</span>></span></div><div class="opened"><div class="line"><span class="html-tag"><Pnumber></span><span>22</span><span class="html-tag"></Pnumber></span></div><div class="folder" id="folder118"><div class="line"><span class="folder-button fold"></span><span class="html-tag"><P1para></span></div><div class="opened"><div class="line"><span class="html-tag"><Text></span><span>A member of the official staff who is employed in the domestic service of the representative whom he accompanies shall be entitled to the following privileges and immunities, that is to say—</span><span class="html-tag"></Text></span></div><div class="folder" id="folder119"><div class="line"><span class="folder-button fold"></span><span class="html-tag"><P3<span class="html-attribute"> <span class="html-attribute-name">DocumentURI</span>="<span class="html-attribute-value">http://www.legislation.gov.uk/ukpga/1968/48/schedule/1/paragraph/22/a/1992-03-05</span>"</span><span class="html-attribute"> <span class="html-attribute-name">IdURI</span>="<span class="html-attribute-value">http://www.legislation.gov.uk/id/ukpga/1968/48/schedule/1/paragraph/22/a</span>"</span><span class="html-attribute"> <span class="html-attribute-name">id</span>="<span class="html-attribute-value">schedule-1-paragraph-22-a</span>"</span>></span></div><div class="opened"><div class="line"><span class="html-tag"><Pnumber></span><span>a</span><span class="html-tag"></Pnumber></span></div><div class="folder" id="folder120"><div class="line"><span class="folder-button fold"></span><span class="html-tag"><P3para></span></div><div class="opened"><div class="line"><span class="html-tag"><Text></span><span>immunity from suit and legal process in respect of things done or omitted to be done in the course of the performance of official duties, and</span><span class="html-tag"></Text></span></div></div><span class="folded hidden">...</span><div class="line"><span class="html-tag"></P3para></span></div></div></div><span class="folded hidden">...</span><div class="line"><span class="html-tag"></P3></span></div></div><div class="folder" id="folder121"><div class="line"><span class="folder-button fold"></span><span class="html-tag"><P3<span class="html-attribute"> <span class="html-attribute-name">DocumentURI</span>="<span class="html-attribute-value">http://www.legislation.gov.uk/ukpga/1968/48/schedule/1/paragraph/22/b/1992-03-05</span>"</span><span class="html-attribute"> <span class="html-attribute-name">IdURI</span>="<span class="html-attribute-value">http://www.legislation.gov.uk/id/ukpga/1968/48/schedule/1/paragraph/22/b</span>"</span><span class="html-attribute"> <span class="html-attribute-name">id</span>="<span class="html-attribute-value">schedule-1-paragraph-22-b</span>"</span>></span></div><div class="opened"><div class="line"><span class="html-tag"><Pnumber></span><span>b</span><span class="html-tag"></Pnumber></span></div><div class="folder" id="folder122"><div class="line"><span class="folder-button fold"></span><span class="html-tag"><P3para></span></div><div class="opened"><div class="line"><span class="html-tag"><Text></span><span>the exemptions set out in paragraph 13 of this Schedule,</span><span class="html-tag"></Text></span></div></div><span class="folded hidden">...</span><div class="line"><span class="html-tag"></P3para></span></div></div></div><span class="folded hidden">...</span><div class="line"><span class="html-tag"></P3></span></div></div><div class="line"><span class="html-tag"><Text></span><span>to the like extent as, by virtue of the relevant Order, that representative is entitled to them, and shall be entitled to exemption from taxes on his emoluments in respect of that employment to the like extent as, by virtue of the relevant Order, that representative is entitled to exemption from taxes on his emoluments as a representative.</span><span class="html-tag"></Text></span></div></div><span class="folded hidden">...</span><div class="line"><span class="html-tag"></P1para></span></div></div></div><span class="folded hidden">...</span><div class="line"><span class="html-tag"></P1></span></div></div><div class="folder" id="folder123"><div class="line"><span class="folder-button fold"></span><span class="html-tag"><P1<span class="html-attribute"> <span class="html-attribute-name">DocumentURI</span>="<span class="html-attribute-value">http://www.legislation.gov.uk/ukpga/1968/48/schedule/1/paragraph/23/1992-03-05</span>"</span><span class="html-attribute"> <span class="html-attribute-name">IdURI</span>="<span class="html-attribute-value">http://www.legislation.gov.uk/id/ukpga/1968/48/schedule/1/paragraph/23</span>"</span><span class="html-attribute"> <span class="html-attribute-name">id</span>="<span class="html-attribute-value">schedule-1-paragraph-23</span>"</span><span class="html-attribute"> <span class="html-attribute-name">RestrictEndDate</span>="<span class="html-attribute-value">2004-05-06</span>"</span>></span></div><div class="opened"><div class="line"><span class="html-tag"><Pnumber></span><span>23</span><span class="html-tag"></Pnumber></span></div><div class="folder" id="folder124"><div class="line"><span class="folder-button fold"></span><span class="html-tag"><P1para></span></div><div class="opened"><div class="folder" id="folder125"><div class="line"><span class="folder-button fold"></span><span class="html-tag"><P2<span class="html-attribute"> <span class="html-attribute-name">DocumentURI</span>="<span class="html-attribute-value">http://www.legislation.gov.uk/ukpga/1968/48/schedule/1/paragraph/23/1/1992-03-05</span>"</span><span class="html-attribute"> <span class="html-attribute-name">IdURI</span>="<span class="html-attribute-value">http://www.legislation.gov.uk/id/ukpga/1968/48/schedule/1/paragraph/23/1</span>"</span><span class="html-attribute"> <span class="html-attribute-name">id</span>="<span class="html-attribute-value">schedule-1-paragraph-23-1</span>"</span>></span></div><div class="opened"><div class="line"><span class="html-tag"><Pnumber></span><span>1</span><span class="html-tag"></Pnumber></span></div><div class="folder" id="folder126"><div class="line"><span class="folder-button fold"></span><span class="html-tag"><P2para></span></div><div class="opened"><div class="line"><span class="html-tag"><Text></span><span>Persons who are members of the family of a representative and form part of his household shall be entitled to the privileges and immunities set out in Part II of this Schedule to the like extent as, by virtue of the relevant Order, that representative is entitled to them.</span><span class="html-tag"></Text></span></div></div><span class="folded hidden">...</span><div class="line"><span class="html-tag"></P2para></span></div></div></div><span class="folded hidden">...</span><div class="line"><span class="html-tag"></P2></span></div></div><div class="folder" id="folder127"><div class="line"><span class="folder-button fold"></span><span class="html-tag"><P2<span class="html-attribute"> <span class="html-attribute-name">DocumentURI</span>="<span class="html-attribute-value">http://www.legislation.gov.uk/ukpga/1968/48/schedule/1/paragraph/23/2/1992-03-05</span>"</span><span class="html-attribute"> <span class="html-attribute-name">IdURI</span>="<span class="html-attribute-value">http://www.legislation.gov.uk/id/ukpga/1968/48/schedule/1/paragraph/23/2</span>"</span><span class="html-attribute"> <span class="html-attribute-name">id</span>="<span class="html-attribute-value">schedule-1-paragraph-23-2</span>"</span>></span></div><div class="opened"><div class="line"><span class="html-tag"><Pnumber></span><span>2</span><span class="html-tag"></Pnumber></span></div><div class="folder" id="folder128"><div class="line"><span class="folder-button fold"></span><span class="html-tag"><P2para></span></div><div class="opened"><div class="folder" id="folder129"><div class="line"><span class="folder-button fold"></span><span class="html-tag"><Text></span></div><div class="opened"><span>Persons who are members of the family and form part of the household of an officer of the organisation specified in the relevant Order, where that officer is the holder (whether permanent, temporary or acting) of an office specified in that Order in accordance with section 1(3)(</span><div class="line"><span class="html-tag"><Emphasis></span><span>b</span><span class="html-tag"></Emphasis></span></div><span>) of this Act, shall be entitled to the privileges and immunities set out in Part II of this Schedule to the like extent as, by virtue of the relevant Order, that officer is entitled to them.</span></div><span class="folded hidden">...</span><div class="line"><span class="html-tag"></Text></span></div></div></div><span class="folded hidden">...</span><div class="line"><span class="html-tag"></P2para></span></div></div></div><span class="folded hidden">...</span><div class="line"><span class="html-tag"></P2></span></div></div><div class="folder" id="folder130"><div class="line"><span class="folder-button fold"></span><span class="html-tag"><P2<span class="html-attribute"> <span class="html-attribute-name">DocumentURI</span>="<span class="html-attribute-value">http://www.legislation.gov.uk/ukpga/1968/48/schedule/1/paragraph/23/3/1992-03-05</span>"</span><span class="html-attribute"> <span class="html-attribute-name">IdURI</span>="<span class="html-attribute-value">http://www.legislation.gov.uk/id/ukpga/1968/48/schedule/1/paragraph/23/3</span>"</span><span class="html-attribute"> <span class="html-attribute-name">id</span>="<span class="html-attribute-value">schedule-1-paragraph-23-3</span>"</span>></span></div><div class="opened"><div class="line"><span class="html-tag"><Pnumber></span><span>3</span><span class="html-tag"></Pnumber></span></div><div class="folder" id="folder131"><div class="line"><span class="folder-button fold"></span><span class="html-tag"><P2para></span></div><div class="opened"><div class="line"><span class="html-tag"><Text></span><span>Persons who are members of the family and form part of the household of such a member of the official staff as is mentioned in paragraph 20 of this Schedule shall be entitled to the privileges and immunities set out in Part II of this Schedule to the like extent as, by virtue of that paragraph, that member of the official staff is entitled to them.</span><span class="html-tag"></Text></span></div></div><span class="folded hidden">...</span><div class="line"><span class="html-tag"></P2para></span></div></div></div><span class="folded hidden">...</span><div class="line"><span class="html-tag"></P2></span></div></div><div class="folder" id="folder132"><div class="line"><span class="folder-button fold"></span><span class="html-tag"><P2<span class="html-attribute"> <span class="html-attribute-name">DocumentURI</span>="<span class="html-attribute-value">http://www.legislation.gov.uk/ukpga/1968/48/schedule/1/paragraph/23/4/1992-03-05</span>"</span><span class="html-attribute"> <span class="html-attribute-name">IdURI</span>="<span class="html-attribute-value">http://www.legislation.gov.uk/id/ukpga/1968/48/schedule/1/paragraph/23/4</span>"</span><span class="html-attribute"> <span class="html-attribute-name">id</span>="<span class="html-attribute-value">schedule-1-paragraph-23-4</span>"</span>></span></div><div class="opened"><div class="line"><span class="html-tag"><Pnumber></span><span>4</span><span class="html-tag"></Pnumber></span></div><div class="folder" id="folder133"><div class="line"><span class="folder-button fold"></span><span class="html-tag"><P2para></span></div><div class="opened"><div class="line"><span class="html-tag"><Text></span><span>Persons who are members of the family and form part of the household of such a member of the official staff as in mentioned in paragraph 21 of this Schedule shall be entitled to the privileges and immunities set out in paragraphs 9 and 13 of this Schedule to the like extent as, by virtue of paragraph 21 of this Schedule, that member of the official staff is entitled to them.</span><span class="html-tag"></Text></span></div></div><span class="folded hidden">...</span><div class="line"><span class="html-tag"></P2para></span></div></div></div><span class="folded hidden">...</span><div class="line"><span class="html-tag"></P2></span></div></div></div><span class="folded hidden">...</span><div class="line"><span class="html-tag"></P1para></span></div></div></div><span class="folded hidden">...</span><div class="line"><span class="html-tag"></P1></span></div></div></div><span class="folded hidden">...</span><div class="line"><span class="html-tag"></Pblock></span></div></div></div><span class="folded hidden">...</span><div class="line"><span class="html-tag"></Part></span></div></div><div class="folder" id="folder134"><div class="line"><span class="folder-button fold"></span><span class="html-tag"><Part<span class="html-attribute"> <span class="html-attribute-name">DocumentURI</span>="<span class="html-attribute-value">http://www.legislation.gov.uk/ukpga/1968/48/schedule/1/part/V/1992-03-05</span>"</span><span class="html-attribute"> <span class="html-attribute-name">IdURI</span>="<span class="html-attribute-value">http://www.legislation.gov.uk/id/ukpga/1968/48/schedule/1/part/V</span>"</span><span class="html-attribute"> <span class="html-attribute-name">NumberOfProvisions</span>="<span class="html-attribute-value">1</span>"</span><span class="html-attribute"> <span class="html-attribute-name">id</span>="<span class="html-attribute-value">schedule-1-part-V</span>"</span>></span></div><div class="opened"><div class="folder" id="folder135"><div class="line"><span class="folder-button fold"></span><span class="html-tag"><Number></span></div><div class="opened"><span> </span><div class="line"><span class="html-tag"><CommentaryRef<span class="html-attribute"> <span class="html-attribute-name">Ref</span>="<span class="html-attribute-value">c6859071</span>"</span>/></span></div><span>Part V</span></div><span class="folded hidden">...</span><div class="line"><span class="html-tag"></Number></span></div></div><div class="folder" id="folder136"><div class="line"><span class="folder-button fold"></span><span class="html-tag"><Pblock<span class="html-attribute"> <span class="html-attribute-name">DocumentURI</span>="<span class="html-attribute-value">http://www.legislation.gov.uk/ukpga/1968/48/schedule/1/part/V/crossheading/estate-duty-and-capital-gains-tax-on-death/1992-03-05</span>"</span><span class="html-attribute"> <span class="html-attribute-name">IdURI</span>="<span class="html-attribute-value">http://www.legislation.gov.uk/id/ukpga/1968/48/schedule/1/part/V/crossheading/estate-duty-and-capital-gains-tax-on-death</span>"</span><span class="html-attribute"> <span class="html-attribute-name">NumberOfProvisions</span>="<span class="html-attribute-value">1</span>"</span><span class="html-attribute"> <span class="html-attribute-name">id</span>="<span class="html-attribute-value">schedule-1-part-V-crossheading-estate-duty-and-capital-gains-tax-on-death</span>"</span>></span></div><div class="opened"><div class="line"><span class="html-tag"><Title></span><span> Estate duty and capital gains tax on death</span><span class="html-tag"></Title></span></div><div class="folder" id="folder137"><div class="line"><span class="folder-button fold"></span><span class="html-tag"><P1group<span class="html-attribute"> <span class="html-attribute-name">Layout</span>="<span class="html-attribute-value">below</span>"</span><span class="html-attribute"> <span class="html-attribute-name">RestrictExtent</span>="<span class="html-attribute-value">E+W+S+N.I.</span>"</span><span class="html-attribute"> <span class="html-attribute-name">RestrictEndDate</span>="<span class="html-attribute-value">1992-03-06</span>"</span>></span></div><div class="opened"><div class="line"><span class="html-tag"><Title/></span></div><div class="folder" id="folder138"><div class="line"><span class="folder-button fold"></span><span class="html-tag"><P1<span class="html-attribute"> <span class="html-attribute-name">DocumentURI</span>="<span class="html-attribute-value">http://www.legislation.gov.uk/ukpga/1968/48/schedule/1/paragraph/24/1992-03-05</span>"</span><span class="html-attribute"> <span class="html-attribute-name">IdURI</span>="<span class="html-attribute-value">http://www.legislation.gov.uk/id/ukpga/1968/48/schedule/1/paragraph/24</span>"</span><span class="html-attribute"> <span class="html-attribute-name">id</span>="<span class="html-attribute-value">schedule-1-paragraph-24</span>"</span>></span></div><div class="opened"><div class="folder" id="folder139"><div class="line"><span class="folder-button fold"></span><span class="html-tag"><Pnumber></span></div><div class="opened"><div class="line"><span class="html-tag"><CommentaryRef<span class="html-attribute"> <span class="html-attribute-name">Ref</span>="<span class="html-attribute-value">c6859081</span>"</span>/></span></div><span>24</span></div><span class="folded hidden">...</span><div class="line"><span class="html-tag"></Pnumber></span></div></div><div class="folder" id="folder140"><div class="line"><span class="folder-button fold"></span><span class="html-tag"><P1para></span></div><div class="opened"><div class="line"><span class="html-tag"><Text></span><span>In the event of the death of the person in respect of whom the exemptions under this paragraph are conferred, exemptions from—</span><span class="html-tag"></Text></span></div><div class="folder" id="folder141"><div class="line"><span class="folder-button fold"></span><span class="html-tag"><P3<span class="html-attribute"> <span class="html-attribute-name">DocumentURI</span>="<span class="html-attribute-value">http://www.legislation.gov.uk/ukpga/1968/48/schedule/1/paragraph/24/a/1992-03-05</span>"</span><span class="html-attribute"> <span class="html-attribute-name">IdURI</span>="<span class="html-attribute-value">http://www.legislation.gov.uk/id/ukpga/1968/48/schedule/1/paragraph/24/a</span>"</span><span class="html-attribute"> <span class="html-attribute-name">id</span>="<span class="html-attribute-value">schedule-1-paragraph-24-a</span>"</span>></span></div><div class="opened"><div class="line"><span class="html-tag"><Pnumber></span><span>a</span><span class="html-tag"></Pnumber></span></div><div class="folder" id="folder142"><div class="line"><span class="folder-button fold"></span><span class="html-tag"><P3para></span></div><div class="opened"><div class="line"><span class="html-tag"><Text></span><span>estate duty leviable on his death under the law of any part of the United Kingdom in respect of movable property which is in the United Kingdom immediately before his death and whose presence in the United Kingdom at that time is due solely to his presence there in the capacity by reference to which the exemptions are conferred, and</span><span class="html-tag"></Text></span></div></div><span class="folded hidden">...</span><div class="line"><span class="html-tag"></P3para></span></div></div></div><span class="folded hidden">...</span><div class="line"><span class="html-tag"></P3></span></div></div><div class="folder" id="folder143"><div class="line"><span class="folder-button fold"></span><span class="html-tag"><P3<span class="html-attribute"> <span class="html-attribute-name">DocumentURI</span>="<span class="html-attribute-value">http://www.legislation.gov.uk/ukpga/1968/48/schedule/1/paragraph/24/b/1992-03-05</span>"</span><span class="html-attribute"> <span class="html-attribute-name">IdURI</span>="<span class="html-attribute-value">http://www.legislation.gov.uk/id/ukpga/1968/48/schedule/1/paragraph/24/b</span>"</span><span class="html-attribute"> <span class="html-attribute-name">id</span>="<span class="html-attribute-value">schedule-1-paragraph-24-b</span>"</span>></span></div><div class="opened"><div class="line"><span class="html-tag"><Pnumber></span><span>b</span><span class="html-tag"></Pnumber></span></div><div class="folder" id="folder144"><div class="line"><span class="folder-button fold"></span><span class="html-tag"><P3para></span></div><div class="opened"><div class="folder" id="folder145"><div class="line"><span class="folder-button fold"></span><span class="html-tag"><Text></span></div><div class="opened"><span>capital gains tax on chargeable gains which, by virtue of the operation of section 24 of the </span><div class="line"><span class="html-tag"><CommentaryRef<span class="html-attribute"> <span class="html-attribute-name">Ref</span>="<span class="html-attribute-value">c6859091</span>"</span>/></span></div><span>Finance Act 1965 in relation to any such movable property, are included in the gains accruing to that person in the year of assessment in which he died.</span></div><span class="folded hidden">...</span><div class="line"><span class="html-tag"></Text></span></div></div></div><span class="folded hidden">...</span><div class="line"><span class="html-tag"></P3para></span></div></div></div><span class="folded hidden">...</span><div class="line"><span class="html-tag"></P3></span></div></div></div><span class="folded hidden">...</span><div class="line"><span class="html-tag"></P1para></span></div></div></div><span class="folded hidden">...</span><div class="line"><span class="html-tag"></P1></span></div></div></div><span class="folded hidden">...</span><div class="line"><span class="html-tag"></P1group></span></div></div></div><span class="folded hidden">...</span><div class="line"><span class="html-tag"></Pblock></span></div></div></div><span class="folded hidden">...</span><div class="line"><span class="html-tag"></Part></span></div></div></div><span class="folded hidden">...</span><div class="line"><span class="html-tag"></ScheduleBody></span></div></div></div><span class="folded hidden">...</span><div class="line"><span class="html-tag"></Schedule></span></div></div></div><span class="folded hidden">...</span><div class="line"><span class="html-tag"></Schedules></span></div></div></div><span class="folded hidden">...</span><div class="line"><span class="html-tag"></Primary></span></div></div><div class="folder" id="folder146"><div class="line"><span class="folder-button fold"></span><span class="html-tag"><Commentaries></span></div><div class="opened"><div class="folder" id="folder147"><div class="line"><span class="folder-button fold"></span><span class="html-tag"><Commentary<span class="html-attribute"> <span class="html-attribute-name">id</span>="<span class="html-attribute-value">c6858751</span>"</span><span class="html-attribute"> <span class="html-attribute-name">Type</span>="<span class="html-attribute-value">C</span>"</span>></span></div><div class="opened"><div class="folder" id="folder148"><div class="line"><span class="folder-button fold"></span><span class="html-tag"><Para></span></div><div class="opened"><div class="folder" id="folder149"><div class="line"><span class="folder-button fold"></span><span class="html-tag"><Text></span></div><div class="opened"><div class="line"><span class="html-tag"><CitationSubRef<span class="html-attribute"> <span class="html-attribute-name">id</span>="<span class="html-attribute-value">c00077</span>"</span><span class="html-attribute"> <span class="html-attribute-name">URI</span>="<span class="html-attribute-value">http://www.legislation.gov.uk/id/ukpga/1968/48/schedule/1/paragraph/3</span>"</span><span class="html-attribute"> <span class="html-attribute-name">SectionRef</span>="<span class="html-attribute-value">schedule-1-paragraph-3</span>"</span>></span><span>Sch. 1 para. 3</span><span class="html-tag"></CitationSubRef></span></div><span> extended by </span><div class="line"><span class="html-tag"><Citation<span class="html-attribute"> <span class="html-attribute-name">URI</span>="<span class="html-attribute-value">http://www.legislation.gov.uk/id/ukpga/1982/16</span>"</span><span class="html-attribute"> <span class="html-attribute-name">id</span>="<span class="html-attribute-value">c00078</span>"</span><span class="html-attribute"> <span class="html-attribute-name">Year</span>="<span class="html-attribute-value">1982</span>"</span><span class="html-attribute"> <span class="html-attribute-name">Class</span>="<span class="html-attribute-value">UnitedKingdomPublicGeneralAct</span>"</span><span class="html-attribute"> <span class="html-attribute-name">Number</span>="<span class="html-attribute-value">16</span>"</span><span class="html-attribute"> <span class="html-attribute-name">Title</span>="<span class="html-attribute-value">Civil Aviation Act 1982</span>"</span>></span><span>Civil Aviation Act 1982 (c. 16, SIF 9)</span><span class="html-tag"></Citation></span></div><span>, </span><div class="line"><span class="html-tag"><CitationSubRef<span class="html-attribute"> <span class="html-attribute-name">id</span>="<span class="html-attribute-value">c00079</span>"</span><span class="html-attribute"> <span class="html-attribute-name">URI</span>="<span class="html-attribute-value">http://www.legislation.gov.uk/id/ukpga/1982/16/section/24</span>"</span><span class="html-attribute"> <span class="html-attribute-name">CitationRef</span>="<span class="html-attribute-value">c00078</span>"</span><span class="html-attribute"> <span class="html-attribute-name">SectionRef</span>="<span class="html-attribute-value">section-24</span>"</span>></span><span>s. 24</span><span class="html-tag"></CitationSubRef></span></div><span>, </span><div class="line"><span class="html-tag"><CitationSubRef<span class="html-attribute"> <span class="html-attribute-name">id</span>="<span class="html-attribute-value">c00080</span>"</span><span class="html-attribute"> <span class="html-attribute-name">URI</span>="<span class="html-attribute-value">http://www.legislation.gov.uk/id/ukpga/1982/16/schedule/4/paragraph/1/2</span>"</span><span class="html-attribute"> <span class="html-attribute-name">Operative</span>="<span class="html-attribute-value">true</span>"</span><span class="html-attribute"> <span class="html-attribute-name">CitationRef</span>="<span class="html-attribute-value">c00078</span>"</span><span class="html-attribute"> <span class="html-attribute-name">SectionRef</span>="<span class="html-attribute-value">schedule-4-paragraph-1-2</span>"</span>></span><span>Sch. 4 para. 1(2)</span><span class="html-tag"></CitationSubRef></span></div></div><span class="folded hidden">...</span><div class="line"><span class="html-tag"></Text></span></div></div></div><span class="folded hidden">...</span><div class="line"><span class="html-tag"></Para></span></div></div></div><span class="folded hidden">...</span><div class="line"><span class="html-tag"></Commentary></span></div></div><div class="folder" id="folder150"><div class="line"><span class="folder-button fold"></span><span class="html-tag"><Commentary<span class="html-attribute"> <span class="html-attribute-name">id</span>="<span class="html-attribute-value">c6858761</span>"</span><span class="html-attribute"> <span class="html-attribute-name">Type</span>="<span class="html-attribute-value">F</span>"</span>></span></div><div class="opened"><div class="folder" id="folder151"><div class="line"><span class="folder-button fold"></span><span class="html-tag"><Para></span></div><div class="opened"><div class="folder" id="folder152"><div class="line"><span class="folder-button fold"></span><span class="html-tag"><Text></span></div><div class="opened"><span>Words substituted by </span><div class="line"><span class="html-tag"><Citation<span class="html-attribute"> <span class="html-attribute-name">URI</span>="<span class="html-attribute-value">http://www.legislation.gov.uk/id/ukpga/1979/2</span>"</span><span class="html-attribute"> <span class="html-attribute-name">id</span>="<span class="html-attribute-value">c00081</span>"</span><span class="html-attribute"> <span class="html-attribute-name">Year</span>="<span class="html-attribute-value">1979</span>"</span><span class="html-attribute"> <span class="html-attribute-name">Class</span>="<span class="html-attribute-value">UnitedKingdomPublicGeneralAct</span>"</span><span class="html-attribute"> <span class="html-attribute-name">Number</span>="<span class="html-attribute-value">2</span>"</span><span class="html-attribute"> <span class="html-attribute-name">Title</span>="<span class="html-attribute-value">Customs and Excise Management Act 1979</span>"</span>></span><span>Customs and Excise Management Act 1979 (c. 2, SIF 40:1)</span><span class="html-tag"></Citation></span></div><span>, </span><div class="line"><span class="html-tag"><CitationSubRef<span class="html-attribute"> <span class="html-attribute-name">id</span>="<span class="html-attribute-value">c00082</span>"</span><span class="html-attribute"> <span class="html-attribute-name">URI</span>="<span class="html-attribute-value">http://www.legislation.gov.uk/id/ukpga/1979/2/section/177/1</span>"</span><span class="html-attribute"> <span class="html-attribute-name">CitationRef</span>="<span class="html-attribute-value">c00081</span>"</span><span class="html-attribute"> <span class="html-attribute-name">SectionRef</span>="<span class="html-attribute-value">section-177-1</span>"</span>></span><span>s. 177(1)</span><span class="html-tag"></CitationSubRef></span></div><span>, </span><div class="line"><span class="html-tag"><CitationSubRef<span class="html-attribute"> <span class="html-attribute-name">id</span>="<span class="html-attribute-value">c00083</span>"</span><span class="html-attribute"> <span class="html-attribute-name">URI</span>="<span class="html-attribute-value">http://www.legislation.gov.uk/id/ukpga/1979/2/schedule/4/paragraph/12</span>"</span><span class="html-attribute"> <span class="html-attribute-name">Operative</span>="<span class="html-attribute-value">true</span>"</span><span class="html-attribute"> <span class="html-attribute-name">CitationRef</span>="<span class="html-attribute-value">c00081</span>"</span><span class="html-attribute"> <span class="html-attribute-name">SectionRef</span>="<span class="html-attribute-value">schedule-4-paragraph-12</span>"</span>></span><span>Sch. 4 para. 12</span><span class="html-tag"></CitationSubRef></span></div></div><span class="folded hidden">...</span><div class="line"><span class="html-tag"></Text></span></div></div></div><span class="folded hidden">...</span><div class="line"><span class="html-tag"></Para></span></div></div></div><span class="folded hidden">...</span><div class="line"><span class="html-tag"></Commentary></span></div></div><div class="folder" id="folder153"><div class="line"><span class="folder-button fold"></span><span class="html-tag"><Commentary<span class="html-attribute"> <span class="html-attribute-name">id</span>="<span class="html-attribute-value">c6858771</span>"</span><span class="html-attribute"> <span class="html-attribute-name">Type</span>="<span class="html-attribute-value">C</span>"</span>></span></div><div class="opened"><div class="folder" id="folder154"><div class="line"><span class="folder-button fold"></span><span class="html-tag"><Para></span></div><div class="opened"><div class="folder" id="folder155"><div class="line"><span class="folder-button fold"></span><span class="html-tag"><Text></span></div><div class="opened"><div class="line"><span class="html-tag"><CitationSubRef<span class="html-attribute"> <span class="html-attribute-name">id</span>="<span class="html-attribute-value">c00084</span>"</span><span class="html-attribute"> <span class="html-attribute-name">URI</span>="<span class="html-attribute-value">http://www.legislation.gov.uk/id/ukpga/1968/48/schedule/1/paragraph/4</span>"</span><span class="html-attribute"> <span class="html-attribute-name">SectionRef</span>="<span class="html-attribute-value">schedule-1-paragraph-4</span>"</span>></span><span>Sch. 1 paras. 4</span><span class="html-tag"></CitationSubRef></span></div><span>, </span><div class="line"><span class="html-tag"><CitationSubRef<span class="html-attribute"> <span class="html-attribute-name">id</span>="<span class="html-attribute-value">c00085</span>"</span><span class="html-attribute"> <span class="html-attribute-name">URI</span>="<span class="html-attribute-value">http://www.legislation.gov.uk/id/ukpga/1968/48/schedule/1/paragraph/5</span>"</span><span class="html-attribute"> <span class="html-attribute-name">SectionRef</span>="<span class="html-attribute-value">schedule-1-paragraph-5</span>"</span>></span><span>5</span><span class="html-tag"></CitationSubRef></span></div><span> extended by </span><div class="line"><span class="html-tag"><Citation<span class="html-attribute"> <span class="html-attribute-name">URI</span>="<span class="html-attribute-value">http://www.legislation.gov.uk/id/ukpga/1982/16</span>"</span><span class="html-attribute"> <span class="html-attribute-name">id</span>="<span class="html-attribute-value">c00086</span>"</span><span class="html-attribute"> <span class="html-attribute-name">Year</span>="<span class="html-attribute-value">1982</span>"</span><span class="html-attribute"> <span class="html-attribute-name">Class</span>="<span class="html-attribute-value">UnitedKingdomPublicGeneralAct</span>"</span><span class="html-attribute"> <span class="html-attribute-name">Number</span>="<span class="html-attribute-value">16</span>"</span><span class="html-attribute"> <span class="html-attribute-name">Title</span>="<span class="html-attribute-value">Civil Aviation Act 1982</span>"</span>></span><span>Civil Aviation Act 1982 (c. 16, SIF 9)</span><span class="html-tag"></Citation></span></div><span>, </span><div class="line"><span class="html-tag"><CitationSubRef<span class="html-attribute"> <span class="html-attribute-name">id</span>="<span class="html-attribute-value">c00087</span>"</span><span class="html-attribute"> <span class="html-attribute-name">URI</span>="<span class="html-attribute-value">http://www.legislation.gov.uk/id/ukpga/1982/16/section/24</span>"</span><span class="html-attribute"> <span class="html-attribute-name">CitationRef</span>="<span class="html-attribute-value">c00086</span>"</span><span class="html-attribute"> <span class="html-attribute-name">SectionRef</span>="<span class="html-attribute-value">section-24</span>"</span>></span><span>s. 24</span><span class="html-tag"></CitationSubRef></span></div><span>, </span><div class="line"><span class="html-tag"><CitationSubRef<span class="html-attribute"> <span class="html-attribute-name">id</span>="<span class="html-attribute-value">c00088</span>"</span><span class="html-attribute"> <span class="html-attribute-name">URI</span>="<span class="html-attribute-value">http://www.legislation.gov.uk/id/ukpga/1982/16/schedule/4/paragraph/1/2</span>"</span><span class="html-attribute"> <span class="html-attribute-name">Operative</span>="<span class="html-attribute-value">true</span>"</span><span class="html-attribute"> <span class="html-attribute-name">CitationRef</span>="<span class="html-attribute-value">c00086</span>"</span><span class="html-attribute"> <span class="html-attribute-name">SectionRef</span>="<span class="html-attribute-value">schedule-4-paragraph-1-2</span>"</span>></span><span>Sch. 4 para. 1(2)</span><span class="html-tag"></CitationSubRef></span></div></div><span class="folded hidden">...</span><div class="line"><span class="html-tag"></Text></span></div></div></div><span class="folded hidden">...</span><div class="line"><span class="html-tag"></Para></span></div></div></div><span class="folded hidden">...</span><div class="line"><span class="html-tag"></Commentary></span></div></div><div class="folder" id="folder156"><div class="line"><span class="folder-button fold"></span><span class="html-tag"><Commentary<span class="html-attribute"> <span class="html-attribute-name">id</span>="<span class="html-attribute-value">c6858781</span>"</span><span class="html-attribute"> <span class="html-attribute-name">Type</span>="<span class="html-attribute-value">F</span>"</span>></span></div><div class="opened"><div class="folder" id="folder157"><div class="line"><span class="folder-button fold"></span><span class="html-tag"><Para></span></div><div class="opened"><div class="folder" id="folder158"><div class="line"><span class="folder-button fold"></span><span class="html-tag"><Text></span></div><div class="opened"><span>Words substituted by </span><div class="line"><span class="html-tag"><Citation<span class="html-attribute"> <span class="html-attribute-name">URI</span>="<span class="html-attribute-value">http://www.legislation.gov.uk/id/ukpga/1979/2</span>"</span><span class="html-attribute"> <span class="html-attribute-name">id</span>="<span class="html-attribute-value">c00089</span>"</span><span class="html-attribute"> <span class="html-attribute-name">Year</span>="<span class="html-attribute-value">1979</span>"</span><span class="html-attribute"> <span class="html-attribute-name">Class</span>="<span class="html-attribute-value">UnitedKingdomPublicGeneralAct</span>"</span><span class="html-attribute"> <span class="html-attribute-name">Number</span>="<span class="html-attribute-value">2</span>"</span><span class="html-attribute"> <span class="html-attribute-name">Title</span>="<span class="html-attribute-value">Customs and Excise Management Act 1979</span>"</span>></span><span>Customs and Excise Management Act 1979 (c. 2, SIF 40:1)</span><span class="html-tag"></Citation></span></div><span>, </span><div class="line"><span class="html-tag"><CitationSubRef<span class="html-attribute"> <span class="html-attribute-name">id</span>="<span class="html-attribute-value">c00090</span>"</span><span class="html-attribute"> <span class="html-attribute-name">URI</span>="<span class="html-attribute-value">http://www.legislation.gov.uk/id/ukpga/1979/2/section/177/1</span>"</span><span class="html-attribute"> <span class="html-attribute-name">CitationRef</span>="<span class="html-attribute-value">c00089</span>"</span><span class="html-attribute"> <span class="html-attribute-name">SectionRef</span>="<span class="html-attribute-value">section-177-1</span>"</span>></span><span>s. 177(1)</span><span class="html-tag"></CitationSubRef></span></div><span>, </span><div class="line"><span class="html-tag"><CitationSubRef<span class="html-attribute"> <span class="html-attribute-name">id</span>="<span class="html-attribute-value">c00091</span>"</span><span class="html-attribute"> <span class="html-attribute-name">URI</span>="<span class="html-attribute-value">http://www.legislation.gov.uk/id/ukpga/1979/2/schedule/4/paragraph/12</span>"</span><span class="html-attribute"> <span class="html-attribute-name">Operative</span>="<span class="html-attribute-value">true</span>"</span><span class="html-attribute"> <span class="html-attribute-name">CitationRef</span>="<span class="html-attribute-value">c00089</span>"</span><span class="html-attribute"> <span class="html-attribute-name">SectionRef</span>="<span class="html-attribute-value">schedule-4-paragraph-12</span>"</span>></span><span>Sch. 4 para. 12</span><span class="html-tag"></CitationSubRef></span></div></div><span class="folded hidden">...</span><div class="line"><span class="html-tag"></Text></span></div></div></div><span class="folded hidden">...</span><div class="line"><span class="html-tag"></Para></span></div></div></div><span class="folded hidden">...</span><div class="line"><span class="html-tag"></Commentary></span></div></div><div class="folder" id="folder159"><div class="line"><span class="folder-button fold"></span><span class="html-tag"><Commentary<span class="html-attribute"> <span class="html-attribute-name">id</span>="<span class="html-attribute-value">c6858791</span>"</span><span class="html-attribute"> <span class="html-attribute-name">Type</span>="<span class="html-attribute-value">C</span>"</span>></span></div><div class="opened"><div class="folder" id="folder160"><div class="line"><span class="folder-button fold"></span><span class="html-tag"><Para></span></div><div class="opened"><div class="folder" id="folder161"><div class="line"><span class="folder-button fold"></span><span class="html-tag"><Text></span></div><div class="opened"><div class="line"><span class="html-tag"><CitationSubRef<span class="html-attribute"> <span class="html-attribute-name">id</span>="<span class="html-attribute-value">c00092</span>"</span><span class="html-attribute"> <span class="html-attribute-name">URI</span>="<span class="html-attribute-value">http://www.legislation.gov.uk/id/ukpga/1968/48/schedule/1/paragraph/4</span>"</span><span class="html-attribute"> <span class="html-attribute-name">SectionRef</span>="<span class="html-attribute-value">schedule-1-paragraph-4</span>"</span>></span><span>Sch. 1 paras. 4</span><span class="html-tag"></CitationSubRef></span></div><span>, </span><div class="line"><span class="html-tag"><CitationSubRef<span class="html-attribute"> <span class="html-attribute-name">id</span>="<span class="html-attribute-value">c00093</span>"</span><span class="html-attribute"> <span class="html-attribute-name">URI</span>="<span class="html-attribute-value">http://www.legislation.gov.uk/id/ukpga/1968/48/schedule/1/paragraph/5</span>"</span><span class="html-attribute"> <span class="html-attribute-name">SectionRef</span>="<span class="html-attribute-value">schedule-1-paragraph-5</span>"</span>></span><span>5</span><span class="html-tag"></CitationSubRef></span></div><span> extended by </span><div class="line"><span class="html-tag"><Citation<span class="html-attribute"> <span class="html-attribute-name">URI</span>="<span class="html-attribute-value">http://www.legislation.gov.uk/id/ukpga/1982/16</span>"</span><span class="html-attribute"> <span class="html-attribute-name">id</span>="<span class="html-attribute-value">c00094</span>"</span><span class="html-attribute"> <span class="html-attribute-name">Year</span>="<span class="html-attribute-value">1982</span>"</span><span class="html-attribute"> <span class="html-attribute-name">Class</span>="<span class="html-attribute-value">UnitedKingdomPublicGeneralAct</span>"</span><span class="html-attribute"> <span class="html-attribute-name">Number</span>="<span class="html-attribute-value">16</span>"</span><span class="html-attribute"> <span class="html-attribute-name">Title</span>="<span class="html-attribute-value">Civil Aviation Act 1982</span>"</span>></span><span>Civil Aviation Act 1982 (c. 16, SIF 9)</span><span class="html-tag"></Citation></span></div><span>, </span><div class="line"><span class="html-tag"><CitationSubRef<span class="html-attribute"> <span class="html-attribute-name">id</span>="<span class="html-attribute-value">c00095</span>"</span><span class="html-attribute"> <span class="html-attribute-name">URI</span>="<span class="html-attribute-value">http://www.legislation.gov.uk/id/ukpga/1982/16/section/24</span>"</span><span class="html-attribute"> <span class="html-attribute-name">CitationRef</span>="<span class="html-attribute-value">c00094</span>"</span><span class="html-attribute"> <span class="html-attribute-name">SectionRef</span>="<span class="html-attribute-value">section-24</span>"</span>></span><span>s. 24</span><span class="html-tag"></CitationSubRef></span></div><span>, </span><div class="line"><span class="html-tag"><CitationSubRef<span class="html-attribute"> <span class="html-attribute-name">id</span>="<span class="html-attribute-value">c00096</span>"</span><span class="html-attribute"> <span class="html-attribute-name">URI</span>="<span class="html-attribute-value">http://www.legislation.gov.uk/id/ukpga/1982/16/schedule/4/paragraph/1/2</span>"</span><span class="html-attribute"> <span class="html-attribute-name">Operative</span>="<span class="html-attribute-value">true</span>"</span><span class="html-attribute"> <span class="html-attribute-name">CitationRef</span>="<span class="html-attribute-value">c00094</span>"</span><span class="html-attribute"> <span class="html-attribute-name">SectionRef</span>="<span class="html-attribute-value">schedule-4-paragraph-1-2</span>"</span>></span><span>Sch. 4 para. 1(2)</span><span class="html-tag"></CitationSubRef></span></div></div><span class="folded hidden">...</span><div class="line"><span class="html-tag"></Text></span></div></div></div><span class="folded hidden">...</span><div class="line"><span class="html-tag"></Para></span></div></div></div><span class="folded hidden">...</span><div class="line"><span class="html-tag"></Commentary></span></div></div><div class="folder" id="folder162"><div class="line"><span class="folder-button fold"></span><span class="html-tag"><Commentary<span class="html-attribute"> <span class="html-attribute-name">id</span>="<span class="html-attribute-value">c6858801</span>"</span><span class="html-attribute"> <span class="html-attribute-name">Type</span>="<span class="html-attribute-value">F</span>"</span>></span></div><div class="opened"><div class="folder" id="folder163"><div class="line"><span class="folder-button fold"></span><span class="html-tag"><Para></span></div><div class="opened"><div class="folder" id="folder164"><div class="line"><span class="folder-button fold"></span><span class="html-tag"><Text></span></div><div class="opened"><span>Words substituted by </span><div class="line"><span class="html-tag"><Citation<span class="html-attribute"> <span class="html-attribute-name">URI</span>="<span class="html-attribute-value">http://www.legislation.gov.uk/id/ukpga/1979/2</span>"</span><span class="html-attribute"> <span class="html-attribute-name">id</span>="<span class="html-attribute-value">c00097</span>"</span><span class="html-attribute"> <span class="html-attribute-name">Year</span>="<span class="html-attribute-value">1979</span>"</span><span class="html-attribute"> <span class="html-attribute-name">Class</span>="<span class="html-attribute-value">UnitedKingdomPublicGeneralAct</span>"</span><span class="html-attribute"> <span class="html-attribute-name">Number</span>="<span class="html-attribute-value">2</span>"</span><span class="html-attribute"> <span class="html-attribute-name">Title</span>="<span class="html-attribute-value">Customs and Excise Management Act 1979</span>"</span>></span><span>Customs and Excise Management Act 1979 (c. 2, SIF 40:1)</span><span class="html-tag"></Citation></span></div><span>, </span><div class="line"><span class="html-tag"><CitationSubRef<span class="html-attribute"> <span class="html-attribute-name">id</span>="<span class="html-attribute-value">c00098</span>"</span><span class="html-attribute"> <span class="html-attribute-name">URI</span>="<span class="html-attribute-value">http://www.legislation.gov.uk/id/ukpga/1979/2/section/177/1</span>"</span><span class="html-attribute"> <span class="html-attribute-name">CitationRef</span>="<span class="html-attribute-value">c00097</span>"</span><span class="html-attribute"> <span class="html-attribute-name">SectionRef</span>="<span class="html-attribute-value">section-177-1</span>"</span>></span><span>s. 177(1)</span><span class="html-tag"></CitationSubRef></span></div><span>, </span><div class="line"><span class="html-tag"><CitationSubRef<span class="html-attribute"> <span class="html-attribute-name">id</span>="<span class="html-attribute-value">c00099</span>"</span><span class="html-attribute"> <span class="html-attribute-name">URI</span>="<span class="html-attribute-value">http://www.legislation.gov.uk/id/ukpga/1979/2/schedule/4/paragraph/12</span>"</span><span class="html-attribute"> <span class="html-attribute-name">Operative</span>="<span class="html-attribute-value">true</span>"</span><span class="html-attribute"> <span class="html-attribute-name">CitationRef</span>="<span class="html-attribute-value">c00097</span>"</span><span class="html-attribute"> <span class="html-attribute-name">SectionRef</span>="<span class="html-attribute-value">schedule-4-paragraph-12</span>"</span>></span><span>Sch. 4 para. 12</span><span class="html-tag"></CitationSubRef></span></div></div><span class="folded hidden">...</span><div class="line"><span class="html-tag"></Text></span></div></div></div><span class="folded hidden">...</span><div class="line"><span class="html-tag"></Para></span></div></div></div><span class="folded hidden">...</span><div class="line"><span class="html-tag"></Commentary></span></div></div><div class="folder" id="folder165"><div class="line"><span class="folder-button fold"></span><span class="html-tag"><Commentary<span class="html-attribute"> <span class="html-attribute-name">id</span>="<span class="html-attribute-value">c6858811</span>"</span><span class="html-attribute"> <span class="html-attribute-name">Type</span>="<span class="html-attribute-value">F</span>"</span>></span></div><div class="opened"><div class="folder" id="folder166"><div class="line"><span class="folder-button fold"></span><span class="html-tag"><Para></span></div><div class="opened"><div class="folder" id="folder167"><div class="line"><span class="folder-button fold"></span><span class="html-tag"><Text></span></div><div class="opened"><span>Words inserted by </span><div class="line"><span class="html-tag"><Citation<span class="html-attribute"> <span class="html-attribute-name">URI</span>="<span class="html-attribute-value">http://www.legislation.gov.uk/id/ukpga/1972/41</span>"</span><span class="html-attribute"> <span class="html-attribute-name">id</span>="<span class="html-attribute-value">c00100</span>"</span><span class="html-attribute"> <span class="html-attribute-name">Year</span>="<span class="html-attribute-value">1972</span>"</span><span class="html-attribute"> <span class="html-attribute-name">Class</span>="<span class="html-attribute-value">UnitedKingdomPublicGeneralAct</span>"</span><span class="html-attribute"> <span class="html-attribute-name">Number</span>="<span class="html-attribute-value">41</span>"</span><span class="html-attribute"> <span class="html-attribute-name">Title</span>="<span class="html-attribute-value">Finance Act 1972</span>"</span>></span><span>Finance Act 1972 (c. 41)</span><span class="html-tag"></Citation></span></div><span>, </span><div class="line"><span class="html-tag"><CitationSubRef<span class="html-attribute"> <span class="html-attribute-name">id</span>="<span class="html-attribute-value">c00101</span>"</span><span class="html-attribute"> <span class="html-attribute-name">URI</span>="<span class="html-attribute-value">http://www.legislation.gov.uk/id/ukpga/1972/41/section/55/5</span>"</span><span class="html-attribute"> <span class="html-attribute-name">Operative</span>="<span class="html-attribute-value">true</span>"</span><span class="html-attribute"> <span class="html-attribute-name">CitationRef</span>="<span class="html-attribute-value">c00100</span>"</span><span class="html-attribute"> <span class="html-attribute-name">SectionRef</span>="<span class="html-attribute-value">section-55-5</span>"</span>></span><span>s. 55(5)</span><span class="html-tag"></CitationSubRef></span></div><span> but without prejudice to operation of para. 7 as originally enacted with respect to purchase tax becoming due before 1.4.1973</span></div><span class="folded hidden">...</span><div class="line"><span class="html-tag"></Text></span></div></div></div><span class="folded hidden">...</span><div class="line"><span class="html-tag"></Para></span></div></div></div><span class="folded hidden">...</span><div class="line"><span class="html-tag"></Commentary></span></div></div><div class="folder" id="folder168"><div class="line"><span class="folder-button fold"></span><span class="html-tag"><Commentary<span class="html-attribute"> <span class="html-attribute-name">id</span>="<span class="html-attribute-value">c6858741</span>"</span><span class="html-attribute"> <span class="html-attribute-name">Type</span>="<span class="html-attribute-value">C</span>"</span>></span></div><div class="opened"><div class="folder" id="folder169"><div class="line"><span class="folder-button fold"></span><span class="html-tag"><Para></span></div><div class="opened"><div class="folder" id="folder170"><div class="line"><span class="folder-button fold"></span><span class="html-tag"><Text></span></div><div class="opened"><div class="line"><span class="html-tag"><CitationSubRef<span class="html-attribute"> <span class="html-attribute-name">id</span>="<span class="html-attribute-value">c00102</span>"</span><span class="html-attribute"> <span class="html-attribute-name">URI</span>="<span class="html-attribute-value">http://www.legislation.gov.uk/id/ukpga/1968/48/schedule/1/part/I</span>"</span><span class="html-attribute"> <span class="html-attribute-name">SectionRef</span>="<span class="html-attribute-value">schedule-1-part-I</span>"</span>></span><span>Sch. 1 Pt. I</span><span class="html-tag"></CitationSubRef></span></div><span>: power to apply conferred (1.9.1997) by </span><div class="line"><span class="html-tag"><Citation<span class="html-attribute"> <span class="html-attribute-name">URI</span>="<span class="html-attribute-value">http://www.legislation.gov.uk/id/ukpga/1997/7</span>"</span><span class="html-attribute"> <span class="html-attribute-name">id</span>="<span class="html-attribute-value">c00103</span>"</span><span class="html-attribute"> <span class="html-attribute-name">Year</span>="<span class="html-attribute-value">1997</span>"</span><span class="html-attribute"> <span class="html-attribute-name">Class</span>="<span class="html-attribute-value">UnitedKingdomPublicGeneralAct</span>"</span><span class="html-attribute"> <span class="html-attribute-name">Number</span>="<span class="html-attribute-value">7</span>"</span>></span><span>1997 c. 7</span><span class="html-tag"></Citation></span></div><span>, </span><div class="line"><span class="html-tag"><CitationSubRef<span class="html-attribute"> <span class="html-attribute-name">id</span>="<span class="html-attribute-value">c00104</span>"</span><span class="html-attribute"> <span class="html-attribute-name">URI</span>="<span class="html-attribute-value">http://www.legislation.gov.uk/id/ukpga/1997/7/section/7/2/b</span>"</span><span class="html-attribute"> <span class="html-attribute-name">Operative</span>="<span class="html-attribute-value">true</span>"</span><span class="html-attribute"> <span class="html-attribute-name">CitationRef</span>="<span class="html-attribute-value">c00103</span>"</span><span class="html-attribute"> <span class="html-attribute-name">SectionRef</span>="<span class="html-attribute-value">section-7-2-b</span>"</span>></span><span>ss. 7(2)(b)</span><span class="html-tag"></CitationSubRef></span></div><span>, </span><div class="line"><span class="html-tag"><CitationSubRef<span class="html-attribute"> <span class="html-attribute-name">id</span>="<span class="html-attribute-value">c00105</span>"</span><span class="html-attribute"> <span class="html-attribute-name">URI</span>="<span class="html-attribute-value">http://www.legislation.gov.uk/id/ukpga/1997/7/section/7/6</span>"</span><span class="html-attribute"> <span class="html-attribute-name">CitationRef</span>="<span class="html-attribute-value">c00103</span>"</span><span class="html-attribute"> <span class="html-attribute-name">SectionRef</span>="<span class="html-attribute-value">section-7-6</span>"</span>></span><span>7(6)</span><span class="html-tag"></CitationSubRef></span></div><span>; </span><div class="line"><span class="html-tag"><Citation<span class="html-attribute"> <span class="html-attribute-name">URI</span>="<span class="html-attribute-value">http://www.legislation.gov.uk/id/uksi/1997/2111</span>"</span><span class="html-attribute"> <span class="html-attribute-name">id</span>="<span class="html-attribute-value">c00106</span>"</span><span class="html-attribute"> <span class="html-attribute-name">Class</span>="<span class="html-attribute-value">UnitedKingdomStatutoryInstrument</span>"</span><span class="html-attribute"> <span class="html-attribute-name">Year</span>="<span class="html-attribute-value">1997</span>"</span><span class="html-attribute"> <span class="html-attribute-name">Number</span>="<span class="html-attribute-value">2111</span>"</span>></span><span>S.I. 1997/2111</span><span class="html-tag"></Citation></span></div><span>, </span><div class="line"><span class="html-tag"><CitationSubRef<span class="html-attribute"> <span class="html-attribute-name">id</span>="<span class="html-attribute-value">c00107</span>"</span><span class="html-attribute"> <span class="html-attribute-name">URI</span>="<span class="html-attribute-value">http://www.legislation.gov.uk/id/uksi/1997/2111/article/2</span>"</span><span class="html-attribute"> <span class="html-attribute-name">Operative</span>="<span class="html-attribute-value">true</span>"</span><span class="html-attribute"> <span class="html-attribute-name">CitationRef</span>="<span class="html-attribute-value">c00106</span>"</span><span class="html-attribute"> <span class="html-attribute-name">SectionRef</span>="<span class="html-attribute-value">article-2</span>"</span>></span><span>art. 2</span><span class="html-tag"></CitationSubRef></span></div></div><span class="folded hidden">...</span><div class="line"><span class="html-tag"></Text></span></div></div></div><span class="folded hidden">...</span><div class="line"><span class="html-tag"></Para></span></div></div><div class="folder" id="folder171"><div class="line"><span class="folder-button fold"></span><span class="html-tag"><Para></span></div><div class="opened"><div class="folder" id="folder172"><div class="line"><span class="folder-button fold"></span><span class="html-tag"><Text></span></div><div class="opened"><div class="line"><span class="html-tag"><CitationSubRef<span class="html-attribute"> <span class="html-attribute-name">id</span>="<span class="html-attribute-value">c00108</span>"</span><span class="html-attribute"> <span class="html-attribute-name">URI</span>="<span class="html-attribute-value">http://www.legislation.gov.uk/id/ukpga/1968/48/schedule/1/part/I</span>"</span><span class="html-attribute"> <span class="html-attribute-name">SectionRef</span>="<span class="html-attribute-value">schedule-1-part-I</span>"</span>></span><span>Sch. 1 Pt. I</span><span class="html-tag"></CitationSubRef></span></div><span>: power to apply conferred (</span><div class="line"><span class="html-tag"><Emphasis></span><span>temp.</span><span class="html-tag"></Emphasis></span></div><span>) (26.5.1999) by </span><div class="line"><span class="html-tag"><Citation<span class="html-attribute"> <span class="html-attribute-name">URI</span>="<span class="html-attribute-value">http://www.legislation.gov.uk/id/ukpga/1999/7</span>"</span><span class="html-attribute"> <span class="html-attribute-name">id</span>="<span class="html-attribute-value">c00109</span>"</span><span class="html-attribute"> <span class="html-attribute-name">Year</span>="<span class="html-attribute-value">1999</span>"</span><span class="html-attribute"> <span class="html-attribute-name">Class</span>="<span class="html-attribute-value">UnitedKingdomPublicGeneralAct</span>"</span><span class="html-attribute"> <span class="html-attribute-name">Number</span>="<span class="html-attribute-value">7</span>"</span>></span><span>1999 c. 7</span><span class="html-tag"></Citation></span></div><span>, </span><div class="line"><span class="html-tag"><CitationSubRef<span class="html-attribute"> <span class="html-attribute-name">id</span>="<span class="html-attribute-value">c00110</span>"</span><span class="html-attribute"> <span class="html-attribute-name">URI</span>="<span class="html-attribute-value">http://www.legislation.gov.uk/id/ukpga/1999/7/section/2/1/b/6</span>"</span><span class="html-attribute"> <span class="html-attribute-name">Operative</span>="<span class="html-attribute-value">true</span>"</span><span class="html-attribute"> <span class="html-attribute-name">CitationRef</span>="<span class="html-attribute-value">c00109</span>"</span><span class="html-attribute"> <span class="html-attribute-name">SectionRef</span>="<span class="html-attribute-value">section-2-1-b-6</span>"</span>></span><span>s. 2(1)(b)(6)</span><span class="html-tag"></CitationSubRef></span></div><span>; </span><div class="line"><span class="html-tag"><Citation<span class="html-attribute"> <span class="html-attribute-name">URI</span>="<span class="html-attribute-value">http://www.legislation.gov.uk/id/uksi/1999/1511</span>"</span><span class="html-attribute"> <span class="html-attribute-name">id</span>="<span class="html-attribute-value">c00111</span>"</span><span class="html-attribute"> <span class="html-attribute-name">Class</span>="<span class="html-attribute-value">UnitedKingdomStatutoryInstrument</span>"</span><span class="html-attribute"> <span class="html-attribute-name">Year</span>="<span class="html-attribute-value">1999</span>"</span><span class="html-attribute"> <span class="html-attribute-name">Number</span>="<span class="html-attribute-value">1511</span>"</span>></span><span>S.I. 1999/1511</span><span class="html-tag"></Citation></span></div><span>, </span><div class="line"><span class="html-tag"><CitationSubRef<span class="html-attribute"> <span class="html-attribute-name">id</span>="<span class="html-attribute-value">c00112</span>"</span><span class="html-attribute"> <span class="html-attribute-name">URI</span>="<span class="html-attribute-value">http://www.legislation.gov.uk/id/uksi/1999/1511/article/2</span>"</span><span class="html-attribute"> <span class="html-attribute-name">Operative</span>="<span class="html-attribute-value">true</span>"</span><span class="html-attribute"> <span class="html-attribute-name">CitationRef</span>="<span class="html-attribute-value">c00111</span>"</span><span class="html-attribute"> <span class="html-attribute-name">SectionRef</span>="<span class="html-attribute-value">article-2</span>"</span>></span><span>art. 2</span><span class="html-tag"></CitationSubRef></span></div></div><span class="folded hidden">...</span><div class="line"><span class="html-tag"></Text></span></div></div></div><span class="folded hidden">...</span><div class="line"><span class="html-tag"></Para></span></div></div></div><span class="folded hidden">...</span><div class="line"><span class="html-tag"></Commentary></span></div></div><div class="folder" id="folder173"><div class="line"><span class="folder-button fold"></span><span class="html-tag"><Commentary<span class="html-attribute"> <span class="html-attribute-name">id</span>="<span class="html-attribute-value">c6858831</span>"</span><span class="html-attribute"> <span class="html-attribute-name">Type</span>="<span class="html-attribute-value">F</span>"</span>></span></div><div class="opened"><div class="folder" id="folder174"><div class="line"><span class="folder-button fold"></span><span class="html-tag"><Para></span></div><div class="opened"><div class="folder" id="folder175"><div class="line"><span class="folder-button fold"></span><span class="html-tag"><Text></span></div><div class="opened"><span>Words substituted by </span><div class="line"><span class="html-tag"><Citation<span class="html-attribute"> <span class="html-attribute-name">URI</span>="<span class="html-attribute-value">http://www.legislation.gov.uk/id/ukpga/1979/2</span>"</span><span class="html-attribute"> <span class="html-attribute-name">id</span>="<span class="html-attribute-value">c00113</span>"</span><span class="html-attribute"> <span class="html-attribute-name">Year</span>="<span class="html-attribute-value">1979</span>"</span><span class="html-attribute"> <span class="html-attribute-name">Class</span>="<span class="html-attribute-value">UnitedKingdomPublicGeneralAct</span>"</span><span class="html-attribute"> <span class="html-attribute-name">Number</span>="<span class="html-attribute-value">2</span>"</span><span class="html-attribute"> <span class="html-attribute-name">Title</span>="<span class="html-attribute-value">Customs and Excise Management Act 1979</span>"</span>></span><span>Customs and Excise Management Act 1979 (c. 2, SIF 40:1)</span><span class="html-tag"></Citation></span></div><span>, </span><div class="line"><span class="html-tag"><CitationSubRef<span class="html-attribute"> <span class="html-attribute-name">id</span>="<span class="html-attribute-value">c00114</span>"</span><span class="html-attribute"> <span class="html-attribute-name">URI</span>="<span class="html-attribute-value">http://www.legislation.gov.uk/id/ukpga/1979/2/section/177/1</span>"</span><span class="html-attribute"> <span class="html-attribute-name">CitationRef</span>="<span class="html-attribute-value">c00113</span>"</span><span class="html-attribute"> <span class="html-attribute-name">SectionRef</span>="<span class="html-attribute-value">section-177-1</span>"</span>></span><span>s. 177(1)</span><span class="html-tag"></CitationSubRef></span></div><span>, </span><div class="line"><span class="html-tag"><CitationSubRef<span class="html-attribute"> <span class="html-attribute-name">id</span>="<span class="html-attribute-value">c00115</span>"</span><span class="html-attribute"> <span class="html-attribute-name">URI</span>="<span class="html-attribute-value">http://www.legislation.gov.uk/id/ukpga/1979/2/schedule/4/paragraph/12</span>"</span><span class="html-attribute"> <span class="html-attribute-name">Operative</span>="<span class="html-attribute-value">true</span>"</span><span class="html-attribute"> <span class="html-attribute-name">CitationRef</span>="<span class="html-attribute-value">c00113</span>"</span><span class="html-attribute"> <span class="html-attribute-name">SectionRef</span>="<span class="html-attribute-value">schedule-4-paragraph-12</span>"</span>></span><span>Sch. 4 para. 12</span><span class="html-tag"></CitationSubRef></span></div></div><span class="folded hidden">...</span><div class="line"><span class="html-tag"></Text></span></div></div></div><span class="folded hidden">...</span><div class="line"><span class="html-tag"></Para></span></div></div></div><span class="folded hidden">...</span><div class="line"><span class="html-tag"></Commentary></span></div></div><div class="folder" id="folder176"><div class="line"><span class="folder-button fold"></span><span class="html-tag"><Commentary<span class="html-attribute"> <span class="html-attribute-name">id</span>="<span class="html-attribute-value">c6858841</span>"</span><span class="html-attribute"> <span class="html-attribute-name">Type</span>="<span class="html-attribute-value">F</span>"</span>></span></div><div class="opened"><div class="folder" id="folder177"><div class="line"><span class="folder-button fold"></span><span class="html-tag"><Para></span></div><div class="opened"><div class="folder" id="folder178"><div class="line"><span class="folder-button fold"></span><span class="html-tag"><Text></span></div><div class="opened"><div class="line"><span class="html-tag"><CitationSubRef<span class="html-attribute"> <span class="html-attribute-name">id</span>="<span class="html-attribute-value">c00116</span>"</span><span class="html-attribute"> <span class="html-attribute-name">URI</span>="<span class="html-attribute-value">http://www.legislation.gov.uk/id/ukpga/1968/48/schedule/1/paragraph/9A</span>"</span><span class="html-attribute"> <span class="html-attribute-name">SectionRef</span>="<span class="html-attribute-value">schedule-1-paragraph-9A</span>"</span>></span><span>Sch. 1 para. 9A</span><span class="html-tag"></CitationSubRef></span></div><span> inserted by </span><div class="line"><span class="html-tag"><Citation<span class="html-attribute"> <span class="html-attribute-name">URI</span>="<span class="html-attribute-value">http://www.legislation.gov.uk/id/ukpga/1981/9</span>"</span><span class="html-attribute"> <span class="html-attribute-name">id</span>="<span class="html-attribute-value">c00117</span>"</span><span class="html-attribute"> <span class="html-attribute-name">Year</span>="<span class="html-attribute-value">1981</span>"</span><span class="html-attribute"> <span class="html-attribute-name">Class</span>="<span class="html-attribute-value">UnitedKingdomPublicGeneralAct</span>"</span><span class="html-attribute"> <span class="html-attribute-name">Number</span>="<span class="html-attribute-value">9</span>"</span><span class="html-attribute"> <span class="html-attribute-name">Title</span>="<span class="html-attribute-value">International Organisations Act 1981</span>"</span>></span><span>International Organisations Act 1981 (c. 9, SIF 68:1)</span><span class="html-tag"></Citation></span></div><span>, </span><div class="line"><span class="html-tag"><CitationSubRef<span class="html-attribute"> <span class="html-attribute-name">id</span>="<span class="html-attribute-value">c00118</span>"</span><span class="html-attribute"> <span class="html-attribute-name">URI</span>="<span class="html-attribute-value">http://www.legislation.gov.uk/id/ukpga/1981/9/section/5/1</span>"</span><span class="html-attribute"> <span class="html-attribute-name">Operative</span>="<span class="html-attribute-value">true</span>"</span><span class="html-attribute"> <span class="html-attribute-name">CitationRef</span>="<span class="html-attribute-value">c00117</span>"</span><span class="html-attribute"> <span class="html-attribute-name">SectionRef</span>="<span class="html-attribute-value">section-5-1</span>"</span>></span><span>s. 5(1)</span><span class="html-tag"></CitationSubRef></span></div></div><span class="folded hidden">...</span><div class="line"><span class="html-tag"></Text></span></div></div></div><span class="folded hidden">...</span><div class="line"><span class="html-tag"></Para></span></div></div></div><span class="folded hidden">...</span><div class="line"><span class="html-tag"></Commentary></span></div></div><div class="folder" id="folder179"><div class="line"><span class="folder-button fold"></span><span class="html-tag"><Commentary<span class="html-attribute"> <span class="html-attribute-name">id</span>="<span class="html-attribute-value">c6858851</span>"</span><span class="html-attribute"> <span class="html-attribute-name">Type</span>="<span class="html-attribute-value">F</span>"</span>></span></div><div class="opened"><div class="folder" id="folder180"><div class="line"><span class="folder-button fold"></span><span class="html-tag"><Para></span></div><div class="opened"><div class="folder" id="folder181"><div class="line"><span class="folder-button fold"></span><span class="html-tag"><Text></span></div><div class="opened"><div class="line"><span class="html-tag"><CitationSubRef<span class="html-attribute"> <span class="html-attribute-name">id</span>="<span class="html-attribute-value">c00119</span>"</span><span class="html-attribute"> <span class="html-attribute-name">URI</span>="<span class="html-attribute-value">http://www.legislation.gov.uk/id/ukpga/1968/48/schedule/1/paragraph/9B</span>"</span><span class="html-attribute"> <span class="html-attribute-name">SectionRef</span>="<span class="html-attribute-value">schedule-1-paragraph-9B</span>"</span>></span><span>Sch. 1 para. 9B</span><span class="html-tag"></CitationSubRef></span></div><span> inserted (E.W.S.) (</span><div class="line"><span class="html-tag"><Emphasis></span><span>prosp.</span><span class="html-tag"></Emphasis></span></div><span>) by </span><div class="line"><span class="html-tag"><Citation<span class="html-attribute"> <span class="html-attribute-name">URI</span>="<span class="html-attribute-value">http://www.legislation.gov.uk/id/ukpga/1989/42</span>"</span><span class="html-attribute"> <span class="html-attribute-name">id</span>="<span class="html-attribute-value">c00120</span>"</span><span class="html-attribute"> <span class="html-attribute-name">Year</span>="<span class="html-attribute-value">1989</span>"</span><span class="html-attribute"> <span class="html-attribute-name">Class</span>="<span class="html-attribute-value">UnitedKingdomPublicGeneralAct</span>"</span><span class="html-attribute"> <span class="html-attribute-name">Number</span>="<span class="html-attribute-value">42</span>"</span><span class="html-attribute"> <span class="html-attribute-name">Title</span>="<span class="html-attribute-value">Local Government and Housing Act 1989</span>"</span>></span><span>Local Government and Housing Act 1989 (c. 42, SIF 81:1)</span><span class="html-tag"></Citation></span></div><span>, </span><div class="line"><span class="html-tag"><CitationSubRef<span class="html-attribute"> <span class="html-attribute-name">id</span>="<span class="html-attribute-value">c00121</span>"</span><span class="html-attribute"> <span class="html-attribute-name">URI</span>="<span class="html-attribute-value">http://www.legislation.gov.uk/id/ukpga/1989/42/section/194</span>"</span><span class="html-attribute"> <span class="html-attribute-name">CitationRef</span>="<span class="html-attribute-value">c00120</span>"</span><span class="html-attribute"> <span class="html-attribute-name">SectionRef</span>="<span class="html-attribute-value">section-194</span>"</span>></span><span>ss. 194</span><span class="html-tag"></CitationSubRef></span></div><span>, </span><div class="line"><span class="html-tag"><CitationSubRef<span class="html-attribute"> <span class="html-attribute-name">id</span>="<span class="html-attribute-value">c00122</span>"</span><span class="html-attribute"> <span class="html-attribute-name">URI</span>="<span class="html-attribute-value">http://www.legislation.gov.uk/id/ukpga/1989/42/section/195/2</span>"</span><span class="html-attribute"> <span class="html-attribute-name">CitationRef</span>="<span class="html-attribute-value">c00120</span>"</span><span class="html-attribute"> <span class="html-attribute-name">SectionRef</span>="<span class="html-attribute-value">section-195-2</span>"</span>></span><span>195(2)</span><span class="html-tag"></CitationSubRef></span></div><span>, </span><div class="line"><span class="html-tag"><CitationSubRef<span class="html-attribute"> <span class="html-attribute-name">id</span>="<span class="html-attribute-value">c00123</span>"</span><span class="html-attribute"> <span class="html-attribute-name">URI</span>="<span class="html-attribute-value">http://www.legislation.gov.uk/id/ukpga/1989/42/schedule/11/paragraph/14</span>"</span><span class="html-attribute"> <span class="html-attribute-name">Operative</span>="<span class="html-attribute-value">true</span>"</span><span class="html-attribute"> <span class="html-attribute-name">CitationRef</span>="<span class="html-attribute-value">c00120</span>"</span><span class="html-attribute"> <span class="html-attribute-name">SectionRef</span>="<span class="html-attribute-value">schedule-11-paragraph-14</span>"</span>></span><span>Sch. 11 para. 14</span><span class="html-tag"></CitationSubRef></span></div></div><span class="folded hidden">...</span><div class="line"><span class="html-tag"></Text></span></div></div></div><span class="folded hidden">...</span><div class="line"><span class="html-tag"></Para></span></div></div></div><span class="folded hidden">...</span><div class="line"><span class="html-tag"></Commentary></span></div></div><div class="folder" id="folder182"><div class="line"><span class="folder-button fold"></span><span class="html-tag"><Commentary<span class="html-attribute"> <span class="html-attribute-name">id</span>="<span class="html-attribute-value">c6858881</span>"</span><span class="html-attribute"> <span class="html-attribute-name">Type</span>="<span class="html-attribute-value">F</span>"</span>></span></div><div class="opened"><div class="folder" id="folder183"><div class="line"><span class="folder-button fold"></span><span class="html-tag"><Para></span></div><div class="opened"><div class="folder" id="folder184"><div class="line"><span class="folder-button fold"></span><span class="html-tag"><Text></span></div><div class="opened"><span>Words substituted by </span><div class="line"><span class="html-tag"><Citation<span class="html-attribute"> <span class="html-attribute-name">URI</span>="<span class="html-attribute-value">http://www.legislation.gov.uk/id/ukpga/1979/2</span>"</span><span class="html-attribute"> <span class="html-attribute-name">id</span>="<span class="html-attribute-value">c00136</span>"</span><span class="html-attribute"> <span class="html-attribute-name">Year</span>="<span class="html-attribute-value">1979</span>"</span><span class="html-attribute"> <span class="html-attribute-name">Class</span>="<span class="html-attribute-value">UnitedKingdomPublicGeneralAct</span>"</span><span class="html-attribute"> <span class="html-attribute-name">Number</span>="<span class="html-attribute-value">2</span>"</span><span class="html-attribute"> <span class="html-attribute-name">Title</span>="<span class="html-attribute-value">Customs and Excise Management Act 1979</span>"</span>></span><span>Customs and Excise Management Act 1979 (c. 2, SIF 40:1)</span><span class="html-tag"></Citation></span></div><span>, </span><div class="line"><span class="html-tag"><CitationSubRef<span class="html-attribute"> <span class="html-attribute-name">id</span>="<span class="html-attribute-value">c00137</span>"</span><span class="html-attribute"> <span class="html-attribute-name">URI</span>="<span class="html-attribute-value">http://www.legislation.gov.uk/id/ukpga/1979/2/section/177/1</span>"</span><span class="html-attribute"> <span class="html-attribute-name">CitationRef</span>="<span class="html-attribute-value">c00136</span>"</span><span class="html-attribute"> <span class="html-attribute-name">SectionRef</span>="<span class="html-attribute-value">section-177-1</span>"</span>></span><span>s. 177(1)</span><span class="html-tag"></CitationSubRef></span></div><span>, </span><div class="line"><span class="html-tag"><CitationSubRef<span class="html-attribute"> <span class="html-attribute-name">id</span>="<span class="html-attribute-value">c00138</span>"</span><span class="html-attribute"> <span class="html-attribute-name">URI</span>="<span class="html-attribute-value">http://www.legislation.gov.uk/id/ukpga/1979/2/schedule/4/paragraph/12</span>"</span><span class="html-attribute"> <span class="html-attribute-name">Operative</span>="<span class="html-attribute-value">true</span>"</span><span class="html-attribute"> <span class="html-attribute-name">CitationRef</span>="<span class="html-attribute-value">c00136</span>"</span><span class="html-attribute"> <span class="html-attribute-name">SectionRef</span>="<span class="html-attribute-value">schedule-4-paragraph-12</span>"</span>></span><span>Sch. 4 para. 12</span><span class="html-tag"></CitationSubRef></span></div></div><span class="folded hidden">...</span><div class="line"><span class="html-tag"></Text></span></div></div></div><span class="folded hidden">...</span><div class="line"><span class="html-tag"></Para></span></div></div></div><span class="folded hidden">...</span><div class="line"><span class="html-tag"></Commentary></span></div></div><div class="folder" id="folder185"><div class="line"><span class="folder-button fold"></span><span class="html-tag"><Commentary<span class="html-attribute"> <span class="html-attribute-name">id</span>="<span class="html-attribute-value">c6858891</span>"</span><span class="html-attribute"> <span class="html-attribute-name">Type</span>="<span class="html-attribute-value">F</span>"</span>></span></div><div class="opened"><div class="folder" id="folder186"><div class="line"><span class="folder-button fold"></span><span class="html-tag"><Para></span></div><div class="opened"><div class="folder" id="folder187"><div class="line"><span class="folder-button fold"></span><span class="html-tag"><Text></span></div><div class="opened"><span>Words inserted by </span><div class="line"><span class="html-tag"><Citation<span class="html-attribute"> <span class="html-attribute-name">URI</span>="<span class="html-attribute-value">http://www.legislation.gov.uk/id/ukpga/1981/9</span>"</span><span class="html-attribute"> <span class="html-attribute-name">id</span>="<span class="html-attribute-value">c00139</span>"</span><span class="html-attribute"> <span class="html-attribute-name">Year</span>="<span class="html-attribute-value">1981</span>"</span><span class="html-attribute"> <span class="html-attribute-name">Class</span>="<span class="html-attribute-value">UnitedKingdomPublicGeneralAct</span>"</span><span class="html-attribute"> <span class="html-attribute-name">Number</span>="<span class="html-attribute-value">9</span>"</span><span class="html-attribute"> <span class="html-attribute-name">Title</span>="<span class="html-attribute-value">International Organisations Act 1981</span>"</span>></span><span>International Organisations Act 1981 (c. 9, SIF 68:1)</span><span class="html-tag"></Citation></span></div><span>, </span><div class="line"><span class="html-tag"><CitationSubRef<span class="html-attribute"> <span class="html-attribute-name">id</span>="<span class="html-attribute-value">c00140</span>"</span><span class="html-attribute"> <span class="html-attribute-name">URI</span>="<span class="html-attribute-value">http://www.legislation.gov.uk/id/ukpga/1981/9/section/5/1</span>"</span><span class="html-attribute"> <span class="html-attribute-name">Operative</span>="<span class="html-attribute-value">true</span>"</span><span class="html-attribute"> <span class="html-attribute-name">CitationRef</span>="<span class="html-attribute-value">c00139</span>"</span><span class="html-attribute"> <span class="html-attribute-name">SectionRef</span>="<span class="html-attribute-value">section-5-1</span>"</span>></span><span>s. 5(1)</span><span class="html-tag"></CitationSubRef></span></div></div><span class="folded hidden">...</span><div class="line"><span class="html-tag"></Text></span></div></div></div><span class="folded hidden">...</span><div class="line"><span class="html-tag"></Para></span></div></div></div><span class="folded hidden">...</span><div class="line"><span class="html-tag"></Commentary></span></div></div><div class="folder" id="folder188"><div class="line"><span class="folder-button fold"></span><span class="html-tag"><Commentary<span class="html-attribute"> <span class="html-attribute-name">id</span>="<span class="html-attribute-value">c6858901</span>"</span><span class="html-attribute"> <span class="html-attribute-name">Type</span>="<span class="html-attribute-value">F</span>"</span>></span></div><div class="opened"><div class="folder" id="folder189"><div class="line"><span class="folder-button fold"></span><span class="html-tag"><Para></span></div><div class="opened"><div class="folder" id="folder190"><div class="line"><span class="folder-button fold"></span><span class="html-tag"><Text></span></div><div class="opened"><span>Words substituted by </span><div class="line"><span class="html-tag"><Citation<span class="html-attribute"> <span class="html-attribute-name">URI</span>="<span class="html-attribute-value">http://www.legislation.gov.uk/id/ukpga/1979/2</span>"</span><span class="html-attribute"> <span class="html-attribute-name">id</span>="<span class="html-attribute-value">c00141</span>"</span><span class="html-attribute"> <span class="html-attribute-name">Year</span>="<span class="html-attribute-value">1979</span>"</span><span class="html-attribute"> <span class="html-attribute-name">Class</span>="<span class="html-attribute-value">UnitedKingdomPublicGeneralAct</span>"</span><span class="html-attribute"> <span class="html-attribute-name">Number</span>="<span class="html-attribute-value">2</span>"</span><span class="html-attribute"> <span class="html-attribute-name">Title</span>="<span class="html-attribute-value">Customs and Excise Management Act 1979</span>"</span>></span><span>Customs and Excise Management Act 1979 (c. 2, SIF 40:1)</span><span class="html-tag"></Citation></span></div><span>, </span><div class="line"><span class="html-tag"><CitationSubRef<span class="html-attribute"> <span class="html-attribute-name">id</span>="<span class="html-attribute-value">c00142</span>"</span><span class="html-attribute"> <span class="html-attribute-name">URI</span>="<span class="html-attribute-value">http://www.legislation.gov.uk/id/ukpga/1979/2/section/177/1</span>"</span><span class="html-attribute"> <span class="html-attribute-name">CitationRef</span>="<span class="html-attribute-value">c00141</span>"</span><span class="html-attribute"> <span class="html-attribute-name">SectionRef</span>="<span class="html-attribute-value">section-177-1</span>"</span>></span><span>s. 177(1)</span><span class="html-tag"></CitationSubRef></span></div><span>, </span><div class="line"><span class="html-tag"><CitationSubRef<span class="html-attribute"> <span class="html-attribute-name">id</span>="<span class="html-attribute-value">c00143</span>"</span><span class="html-attribute"> <span class="html-attribute-name">URI</span>="<span class="html-attribute-value">http://www.legislation.gov.uk/id/ukpga/1979/2/schedule/4/paragraph/12</span>"</span><span class="html-attribute"> <span class="html-attribute-name">Operative</span>="<span class="html-attribute-value">true</span>"</span><span class="html-attribute"> <span class="html-attribute-name">CitationRef</span>="<span class="html-attribute-value">c00141</span>"</span><span class="html-attribute"> <span class="html-attribute-name">SectionRef</span>="<span class="html-attribute-value">schedule-4-paragraph-12</span>"</span>></span><span>Sch. 4 para. 12</span><span class="html-tag"></CitationSubRef></span></div></div><span class="folded hidden">...</span><div class="line"><span class="html-tag"></Text></span></div></div></div><span class="folded hidden">...</span><div class="line"><span class="html-tag"></Para></span></div></div></div><span class="folded hidden">...</span><div class="line"><span class="html-tag"></Commentary></span></div></div><div class="folder" id="folder191"><div class="line"><span class="folder-button fold"></span><span class="html-tag"><Commentary<span class="html-attribute"> <span class="html-attribute-name">id</span>="<span class="html-attribute-value">c6858911</span>"</span><span class="html-attribute"> <span class="html-attribute-name">Type</span>="<span class="html-attribute-value">F</span>"</span>></span></div><div class="opened"><div class="folder" id="folder192"><div class="line"><span class="folder-button fold"></span><span class="html-tag"><Para></span></div><div class="opened"><div class="folder" id="folder193"><div class="line"><span class="folder-button fold"></span><span class="html-tag"><Text></span></div><div class="opened"><span>Words substituted (</span><div class="folder" id="folder194"><div class="line"><span class="folder-button fold"></span><span class="html-tag"><Emphasis></span></div><div class="opened"><span>prosp. as to words “or premiums”</span><div class="line"><span class="comment html-comment"><?br ?></span></div></div><span class="folded hidden">...</span><div class="line"><span class="html-tag"></Emphasis></span></div></div><span>) by </span><div class="line"><span class="html-tag"><Citation<span class="html-attribute"> <span class="html-attribute-name">URI</span>="<span class="html-attribute-value">http://www.legislation.gov.uk/id/ukpga/1973/38</span>"</span><span class="html-attribute"> <span class="html-attribute-name">id</span>="<span class="html-attribute-value">c00144</span>"</span><span class="html-attribute"> <span class="html-attribute-name">Year</span>="<span class="html-attribute-value">1973</span>"</span><span class="html-attribute"> <span class="html-attribute-name">Class</span>="<span class="html-attribute-value">UnitedKingdomPublicGeneralAct</span>"</span><span class="html-attribute"> <span class="html-attribute-name">Number</span>="<span class="html-attribute-value">38</span>"</span><span class="html-attribute"> <span class="html-attribute-name">Title</span>="<span class="html-attribute-value">Social Security Act 1973</span>"</span>></span><span>Social Security Act 1973 (c. 38)</span><span class="html-tag"></Citation></span></div><span>, </span><div class="line"><span class="html-tag"><CitationSubRef<span class="html-attribute"> <span class="html-attribute-name">id</span>="<span class="html-attribute-value">c00145</span>"</span><span class="html-attribute"> <span class="html-attribute-name">URI</span>="<span class="html-attribute-value">http://www.legislation.gov.uk/id/ukpga/1973/38/schedule/27/paragraph/80</span>"</span><span class="html-attribute"> <span class="html-attribute-name">Operative</span>="<span class="html-attribute-value">true</span>"</span><span class="html-attribute"> <span class="html-attribute-name">CitationRef</span>="<span class="html-attribute-value">c00144</span>"</span><span class="html-attribute"> <span class="html-attribute-name">SectionRef</span>="<span class="html-attribute-value">schedule-27-paragraph-80</span>"</span>></span><span>Sch. 27 para. 80</span><span class="html-tag"></CitationSubRef></span></div><span>(</span><div class="line"><span class="html-tag"><Emphasis></span><span>a</span><span class="html-tag"></Emphasis></span></div><span>), </span><div class="line"><span class="html-tag"><Citation<span class="html-attribute"> <span class="html-attribute-name">URI</span>="<span class="html-attribute-value">http://www.legislation.gov.uk/id/uksi/1974/164</span>"</span><span class="html-attribute"> <span class="html-attribute-name">id</span>="<span class="html-attribute-value">c00146</span>"</span><span class="html-attribute"> <span class="html-attribute-name">Class</span>="<span class="html-attribute-value">UnitedKingdomStatutoryInstrument</span>"</span><span class="html-attribute"> <span class="html-attribute-name">Year</span>="<span class="html-attribute-value">1974</span>"</span><span class="html-attribute"> <span class="html-attribute-name">Number</span>="<span class="html-attribute-value">164</span>"</span>></span><span>S.I. 1974/164</span><span class="html-tag"></Citation></span></div><span>, </span><div class="line"><span class="html-tag"><CitationSubRef<span class="html-attribute"> <span class="html-attribute-name">id</span>="<span class="html-attribute-value">c00147</span>"</span><span class="html-attribute"> <span class="html-attribute-name">URI</span>="<span class="html-attribute-value">http://www.legislation.gov.uk/id/uksi/1974/164/article/2/1</span>"</span><span class="html-attribute"> <span class="html-attribute-name">CitationRef</span>="<span class="html-attribute-value">c00146</span>"</span><span class="html-attribute"> <span class="html-attribute-name">SectionRef</span>="<span class="html-attribute-value">article-2-1</span>"</span>></span><span>art. 2(1)</span><span class="html-tag"></CitationSubRef></span></div><span>, </span><div class="line"><span class="html-tag"><CitationSubRef<span class="html-attribute"> <span class="html-attribute-name">id</span>="<span class="html-attribute-value">c00148</span>"</span><span class="html-attribute"> <span class="html-attribute-name">URI</span>="<span class="html-attribute-value">http://www.legislation.gov.uk/id/uksi/1974/164/schedule</span>"</span><span class="html-attribute"> <span class="html-attribute-name">Operative</span>="<span class="html-attribute-value">true</span>"</span><span class="html-attribute"> <span class="html-attribute-name">CitationRef</span>="<span class="html-attribute-value">c00146</span>"</span><span class="html-attribute"> <span class="html-attribute-name">SectionRef</span>="<span class="html-attribute-value">schedule</span>"</span>></span><span>Sch.</span><span class="html-tag"></CitationSubRef></span></div><span> and 1974/823, art. 2(4)(</span><div class="line"><span class="html-tag"><Emphasis></span><span>a</span><span class="html-tag"></Emphasis></span></div><span>)(</span><div class="line"><span class="html-tag"><Emphasis></span><span>b</span><span class="html-tag"></Emphasis></span></div><span>) (iii), Sch.</span></div><span class="folded hidden">...</span><div class="line"><span class="html-tag"></Text></span></div></div></div><span class="folded hidden">...</span><div class="line"><span class="html-tag"></Para></span></div></div></div><span class="folded hidden">...</span><div class="line"><span class="html-tag"></Commentary></span></div></div><div class="folder" id="folder195"><div class="line"><span class="folder-button fold"></span><span class="html-tag"><Commentary<span class="html-attribute"> <span class="html-attribute-name">id</span>="<span class="html-attribute-value">c6858921</span>"</span><span class="html-attribute"> <span class="html-attribute-name">Type</span>="<span class="html-attribute-value">F</span>"</span>></span></div><div class="opened"><div class="folder" id="folder196"><div class="line"><span class="folder-button fold"></span><span class="html-tag"><Para></span></div><div class="opened"><div class="folder" id="folder197"><div class="line"><span class="folder-button fold"></span><span class="html-tag"><Text></span></div><div class="opened"><span>Words repealed by </span><div class="line"><span class="html-tag"><Citation<span class="html-attribute"> <span class="html-attribute-name">URI</span>="<span class="html-attribute-value">http://www.legislation.gov.uk/id/ukpga/1975/18</span>"</span><span class="html-attribute"> <span class="html-attribute-name">id</span>="<span class="html-attribute-value">c00149</span>"</span><span class="html-attribute"> <span class="html-attribute-name">Year</span>="<span class="html-attribute-value">1975</span>"</span><span class="html-attribute"> <span class="html-attribute-name">Class</span>="<span class="html-attribute-value">UnitedKingdomPublicGeneralAct</span>"</span><span class="html-attribute"> <span class="html-attribute-name">Number</span>="<span class="html-attribute-value">18</span>"</span><span class="html-attribute"> <span class="html-attribute-name">Title</span>="<span class="html-attribute-value">Social Security (Consequential Provisions) Act 1975</span>"</span>></span><span>Social Security (Consequential Provisions) Act 1975 (c. 18)</span><span class="html-tag"></Citation></span></div><span>, </span><div class="line"><span class="html-tag"><CitationSubRef<span class="html-attribute"> <span class="html-attribute-name">id</span>="<span class="html-attribute-value">c00150</span>"</span><span class="html-attribute"> <span class="html-attribute-name">URI</span>="<span class="html-attribute-value">http://www.legislation.gov.uk/id/ukpga/1975/18/schedule/1/part/I</span>"</span><span class="html-attribute"> <span class="html-attribute-name">Operative</span>="<span class="html-attribute-value">true</span>"</span><span class="html-attribute"> <span class="html-attribute-name">CitationRef</span>="<span class="html-attribute-value">c00149</span>"</span><span class="html-attribute"> <span class="html-attribute-name">SectionRef</span>="<span class="html-attribute-value">schedule-1-part-I</span>"</span>></span><span>Sch. 1 Pt. I</span><span class="html-tag"></CitationSubRef></span></div></div><span class="folded hidden">...</span><div class="line"><span class="html-tag"></Text></span></div></div></div><span class="folded hidden">...</span><div class="line"><span class="html-tag"></Para></span></div></div></div><span class="folded hidden">...</span><div class="line"><span class="html-tag"></Commentary></span></div></div><div class="folder" id="folder198"><div class="line"><span class="folder-button fold"></span><span class="html-tag"><Commentary<span class="html-attribute"> <span class="html-attribute-name">id</span>="<span class="html-attribute-value">c6858931</span>"</span><span class="html-attribute"> <span class="html-attribute-name">Type</span>="<span class="html-attribute-value">F</span>"</span>></span></div><div class="opened"><div class="folder" id="folder199"><div class="line"><span class="folder-button fold"></span><span class="html-tag"><Para></span></div><div class="opened"><div class="folder" id="folder200"><div class="line"><span class="folder-button fold"></span><span class="html-tag"><Text></span></div><div class="opened"><span>Words inserted (</span><div class="line"><span class="html-tag"><Emphasis></span><span>prosp.</span><span class="html-tag"></Emphasis></span></div><span>) by </span><div class="line"><span class="html-tag"><Citation<span class="html-attribute"> <span class="html-attribute-name">URI</span>="<span class="html-attribute-value">http://www.legislation.gov.uk/id/ukpga/1973/38</span>"</span><span class="html-attribute"> <span class="html-attribute-name">id</span>="<span class="html-attribute-value">c00151</span>"</span><span class="html-attribute"> <span class="html-attribute-name">Year</span>="<span class="html-attribute-value">1973</span>"</span><span class="html-attribute"> <span class="html-attribute-name">Class</span>="<span class="html-attribute-value">UnitedKingdomPublicGeneralAct</span>"</span><span class="html-attribute"> <span class="html-attribute-name">Number</span>="<span class="html-attribute-value">38</span>"</span><span class="html-attribute"> <span class="html-attribute-name">Title</span>="<span class="html-attribute-value">Social Security Act 1973</span>"</span>></span><span>Social Security Act 1973 (c. 38)</span><span class="html-tag"></Citation></span></div><span>, </span><div class="line"><span class="html-tag"><CitationSubRef<span class="html-attribute"> <span class="html-attribute-name">id</span>="<span class="html-attribute-value">c00152</span>"</span><span class="html-attribute"> <span class="html-attribute-name">URI</span>="<span class="html-attribute-value">http://www.legislation.gov.uk/id/ukpga/1973/38/schedule/27/paragraph/80</span>"</span><span class="html-attribute"> <span class="html-attribute-name">Operative</span>="<span class="html-attribute-value">true</span>"</span><span class="html-attribute"> <span class="html-attribute-name">CitationRef</span>="<span class="html-attribute-value">c00151</span>"</span><span class="html-attribute"> <span class="html-attribute-name">SectionRef</span>="<span class="html-attribute-value">schedule-27-paragraph-80</span>"</span>></span><span>Sch. 27 para. 80</span><span class="html-tag"></CitationSubRef></span></div><span>(</span><div class="line"><span class="html-tag"><Emphasis></span><span>b</span><span class="html-tag"></Emphasis></span></div><span>) </span><div class="line"><span class="html-tag"><Citation<span class="html-attribute"> <span class="html-attribute-name">URI</span>="<span class="html-attribute-value">http://www.legislation.gov.uk/id/uksi/1974/164</span>"</span><span class="html-attribute"> <span class="html-attribute-name">id</span>="<span class="html-attribute-value">c00153</span>"</span><span class="html-attribute"> <span class="html-attribute-name">Class</span>="<span class="html-attribute-value">UnitedKingdomStatutoryInstrument</span>"</span><span class="html-attribute"> <span class="html-attribute-name">Year</span>="<span class="html-attribute-value">1974</span>"</span><span class="html-attribute"> <span class="html-attribute-name">Number</span>="<span class="html-attribute-value">164</span>"</span>></span><span>S.I. 1974/164</span><span class="html-tag"></Citation></span></div><span>, </span><div class="line"><span class="html-tag"><CitationSubRef<span class="html-attribute"> <span class="html-attribute-name">id</span>="<span class="html-attribute-value">c00154</span>"</span><span class="html-attribute"> <span class="html-attribute-name">URI</span>="<span class="html-attribute-value">http://www.legislation.gov.uk/id/uksi/1974/164/article/2/1</span>"</span><span class="html-attribute"> <span class="html-attribute-name">CitationRef</span>="<span class="html-attribute-value">c00153</span>"</span><span class="html-attribute"> <span class="html-attribute-name">SectionRef</span>="<span class="html-attribute-value">article-2-1</span>"</span>></span><span>art. 2(1)</span><span class="html-tag"></CitationSubRef></span></div><span>, </span><div class="line"><span class="html-tag"><CitationSubRef<span class="html-attribute"> <span class="html-attribute-name">id</span>="<span class="html-attribute-value">c00155</span>"</span><span class="html-attribute"> <span class="html-attribute-name">URI</span>="<span class="html-attribute-value">http://www.legislation.gov.uk/id/uksi/1974/164/schedule</span>"</span><span class="html-attribute"> <span class="html-attribute-name">Operative</span>="<span class="html-attribute-value">true</span>"</span><span class="html-attribute"> <span class="html-attribute-name">CitationRef</span>="<span class="html-attribute-value">c00153</span>"</span><span class="html-attribute"> <span class="html-attribute-name">SectionRef</span>="<span class="html-attribute-value">schedule</span>"</span>></span><span>Sch.</span><span class="html-tag"></CitationSubRef></span></div><span> and 1974/823, art. 2(4)(</span><div class="line"><span class="html-tag"><Emphasis></span><span>a</span><span class="html-tag"></Emphasis></span></div><span>)(b</span><div class="folder" id="folder201"><div class="line"><span class="folder-button fold"></span><span class="html-tag"><Emphasis></span></div><div class="opened"><div class="line"><span class="comment html-comment"><?br ?></span></div></div><span class="folded hidden">...</span><div class="line"><span class="html-tag"></Emphasis></span></div></div><span>) (iii), Sch.</span></div><span class="folded hidden">...</span><div class="line"><span class="html-tag"></Text></span></div></div></div><span class="folded hidden">...</span><div class="line"><span class="html-tag"></Para></span></div></div></div><span class="folded hidden">...</span><div class="line"><span class="html-tag"></Commentary></span></div></div><div class="folder" id="folder202"><div class="line"><span class="folder-button fold"></span><span class="html-tag"><Commentary<span class="html-attribute"> <span class="html-attribute-name">id</span>="<span class="html-attribute-value">c6858821</span>"</span><span class="html-attribute"> <span class="html-attribute-name">Type</span>="<span class="html-attribute-value">C</span>"</span>></span></div><div class="opened"><div class="folder" id="folder203"><div class="line"><span class="folder-button fold"></span><span class="html-tag"><Para></span></div><div class="opened"><div class="folder" id="folder204"><div class="line"><span class="folder-button fold"></span><span class="html-tag"><Text></span></div><div class="opened"><div class="line"><span class="html-tag"><CitationSubRef<span class="html-attribute"> <span class="html-attribute-name">id</span>="<span class="html-attribute-value">c00156</span>"</span><span class="html-attribute"> <span class="html-attribute-name">URI</span>="<span class="html-attribute-value">http://www.legislation.gov.uk/id/ukpga/1968/48/schedule/1/part/II</span>"</span><span class="html-attribute"> <span class="html-attribute-name">SectionRef</span>="<span class="html-attribute-value">schedule-1-part-II</span>"</span>></span><span>Sch. 1 Pt. II</span><span class="html-tag"></CitationSubRef></span></div><span>: power to apply conferred (</span><div class="line"><span class="html-tag"><Emphasis></span><span>temp.</span><span class="html-tag"></Emphasis></span></div><span>) (26.5.1999) by </span><div class="line"><span class="html-tag"><Citation<span class="html-attribute"> <span class="html-attribute-name">URI</span>="<span class="html-attribute-value">http://www.legislation.gov.uk/id/ukpga/1999/7</span>"</span><span class="html-attribute"> <span class="html-attribute-name">id</span>="<span class="html-attribute-value">c00157</span>"</span><span class="html-attribute"> <span class="html-attribute-name">Year</span>="<span class="html-attribute-value">1999</span>"</span><span class="html-attribute"> <span class="html-attribute-name">Class</span>="<span class="html-attribute-value">UnitedKingdomPublicGeneralAct</span>"</span><span class="html-attribute"> <span class="html-attribute-name">Number</span>="<span class="html-attribute-value">7</span>"</span>></span><span>1999 c. 7</span><span class="html-tag"></Citation></span></div><span>, </span><div class="line"><span class="html-tag"><CitationSubRef<span class="html-attribute"> <span class="html-attribute-name">id</span>="<span class="html-attribute-value">c00158</span>"</span><span class="html-attribute"> <span class="html-attribute-name">URI</span>="<span class="html-attribute-value">http://www.legislation.gov.uk/id/ukpga/1999/7/section/2/1/c/6</span>"</span><span class="html-attribute"> <span class="html-attribute-name">Operative</span>="<span class="html-attribute-value">true</span>"</span><span class="html-attribute"> <span class="html-attribute-name">CitationRef</span>="<span class="html-attribute-value">c00157</span>"</span><span class="html-attribute"> <span class="html-attribute-name">SectionRef</span>="<span class="html-attribute-value">section-2-1-c-6</span>"</span>></span><span>s. 2(1)(c)(6)</span><span class="html-tag"></CitationSubRef></span></div><span>; </span><div class="line"><span class="html-tag"><Citation<span class="html-attribute"> <span class="html-attribute-name">URI</span>="<span class="html-attribute-value">http://www.legislation.gov.uk/id/uksi/1999/1511</span>"</span><span class="html-attribute"> <span class="html-attribute-name">id</span>="<span class="html-attribute-value">c00159</span>"</span><span class="html-attribute"> <span class="html-attribute-name">Class</span>="<span class="html-attribute-value">UnitedKingdomStatutoryInstrument</span>"</span><span class="html-attribute"> <span class="html-attribute-name">Year</span>="<span class="html-attribute-value">1999</span>"</span><span class="html-attribute"> <span class="html-attribute-name">Number</span>="<span class="html-attribute-value">1511</span>"</span>></span><span>S.I. 1999/1511</span><span class="html-tag"></Citation></span></div><span>, </span><div class="line"><span class="html-tag"><CitationSubRef<span class="html-attribute"> <span class="html-attribute-name">id</span>="<span class="html-attribute-value">c00160</span>"</span><span class="html-attribute"> <span class="html-attribute-name">URI</span>="<span class="html-attribute-value">http://www.legislation.gov.uk/id/uksi/1999/1511/article/2</span>"</span><span class="html-attribute"> <span class="html-attribute-name">Operative</span>="<span class="html-attribute-value">true</span>"</span><span class="html-attribute"> <span class="html-attribute-name">CitationRef</span>="<span class="html-attribute-value">c00159</span>"</span><span class="html-attribute"> <span class="html-attribute-name">SectionRef</span>="<span class="html-attribute-value">article-2</span>"</span>></span><span>art. 2</span><span class="html-tag"></CitationSubRef></span></div></div><span class="folded hidden">...</span><div class="line"><span class="html-tag"></Text></span></div></div></div><span class="folded hidden">...</span><div class="line"><span class="html-tag"></Para></span></div></div></div><span class="folded hidden">...</span><div class="line"><span class="html-tag"></Commentary></span></div></div><div class="folder" id="folder205"><div class="line"><span class="folder-button fold"></span><span class="html-tag"><Commentary<span class="html-attribute"> <span class="html-attribute-name">id</span>="<span class="html-attribute-value">c6858951</span>"</span><span class="html-attribute"> <span class="html-attribute-name">Type</span>="<span class="html-attribute-value">C</span>"</span>></span></div><div class="opened"><div class="folder" id="folder206"><div class="line"><span class="folder-button fold"></span><span class="html-tag"><Para></span></div><div class="opened"><div class="folder" id="folder207"><div class="line"><span class="folder-button fold"></span><span class="html-tag"><Text></span></div><div class="opened"><div class="line"><span class="html-tag"><CitationSubRef<span class="html-attribute"> <span class="html-attribute-name">id</span>="<span class="html-attribute-value">c00161</span>"</span><span class="html-attribute"> <span class="html-attribute-name">URI</span>="<span class="html-attribute-value">http://www.legislation.gov.uk/id/ukpga/1968/48/schedule/1/paragraph/16</span>"</span><span class="html-attribute"> <span class="html-attribute-name">SectionRef</span>="<span class="html-attribute-value">schedule-1-paragraph-16</span>"</span>></span><span>Sch. 1 para. 16</span><span class="html-tag"></CitationSubRef></span></div><span>: power to apply conferred (18.12.1996) by </span><div class="line"><span class="html-tag"><Citation<span class="html-attribute"> <span class="html-attribute-name">URI</span>="<span class="html-attribute-value">http://www.legislation.gov.uk/id/ukpga/1996/63</span>"</span><span class="html-attribute"> <span class="html-attribute-name">id</span>="<span class="html-attribute-value">c00162</span>"</span><span class="html-attribute"> <span class="html-attribute-name">Year</span>="<span class="html-attribute-value">1996</span>"</span><span class="html-attribute"> <span class="html-attribute-name">Class</span>="<span class="html-attribute-value">UnitedKingdomPublicGeneralAct</span>"</span><span class="html-attribute"> <span class="html-attribute-name">Number</span>="<span class="html-attribute-value">63</span>"</span>></span><span>1996 c. 63</span><span class="html-tag"></Citation></span></div><span>, </span><div class="line"><span class="html-tag"><CitationSubRef<span class="html-attribute"> <span class="html-attribute-name">id</span>="<span class="html-attribute-value">c00163</span>"</span><span class="html-attribute"> <span class="html-attribute-name">URI</span>="<span class="html-attribute-value">http://www.legislation.gov.uk/id/ukpga/1996/63/section/1/3</span>"</span><span class="html-attribute"> <span class="html-attribute-name">CitationRef</span>="<span class="html-attribute-value">c00162</span>"</span><span class="html-attribute"> <span class="html-attribute-name">SectionRef</span>="<span class="html-attribute-value">section-1-3</span>"</span>></span><span>s. 1(3)</span><span class="html-tag"></CitationSubRef></span></div><span>, </span><div class="line"><span class="html-tag"><CitationSubRef<span class="html-attribute"> <span class="html-attribute-name">id</span>="<span class="html-attribute-value">c00164</span>"</span><span class="html-attribute"> <span class="html-attribute-name">URI</span>="<span class="html-attribute-value">http://www.legislation.gov.uk/id/ukpga/1996/63/schedule/paragraph/5/c</span>"</span><span class="html-attribute"> <span class="html-attribute-name">CitationRef</span>="<span class="html-attribute-value">c00162</span>"</span><span class="html-attribute"> <span class="html-attribute-name">SectionRef</span>="<span class="html-attribute-value">schedule-paragraph-5-c</span>"</span>></span><span>Sch. paras. 5(c)</span><span class="html-tag"></CitationSubRef></span></div><span>, </span><div class="line"><span class="html-tag"><CitationSubRef<span class="html-attribute"> <span class="html-attribute-name">id</span>="<span class="html-attribute-value">c00165</span>"</span><span class="html-attribute"> <span class="html-attribute-name">URI</span>="<span class="html-attribute-value">http://www.legislation.gov.uk/id/ukpga/1996/63/schedule/paragraph/7</span>"</span><span class="html-attribute"> <span class="html-attribute-name">CitationRef</span>="<span class="html-attribute-value">c00162</span>"</span><span class="html-attribute"> <span class="html-attribute-name">SectionRef</span>="<span class="html-attribute-value">schedule-paragraph-7</span>"</span>></span><span>7</span><span class="html-tag"></CitationSubRef></span></div><span>, </span><div class="line"><span class="html-tag"><CitationSubRef<span class="html-attribute"> <span class="html-attribute-name">id</span>="<span class="html-attribute-value">c00166</span>"</span><span class="html-attribute"> <span class="html-attribute-name">URI</span>="<span class="html-attribute-value">http://www.legislation.gov.uk/id/ukpga/1996/63/schedule/paragraph/8/2/3</span>"</span><span class="html-attribute"> <span class="html-attribute-name">Operative</span>="<span class="html-attribute-value">true</span>"</span><span class="html-attribute"> <span class="html-attribute-name">CitationRef</span>="<span class="html-attribute-value">c00162</span>"</span><span class="html-attribute"> <span class="html-attribute-name">SectionRef</span>="<span class="html-attribute-value">schedule-paragraph-8-2-3</span>"</span>></span><span>8(2)(3)</span><span class="html-tag"></CitationSubRef></span></div></div><span class="folded hidden">...</span><div class="line"><span class="html-tag"></Text></span></div></div></div><span class="folded hidden">...</span><div class="line"><span class="html-tag"></Para></span></div></div></div><span class="folded hidden">...</span><div class="line"><span class="html-tag"></Commentary></span></div></div><div class="folder" id="folder208"><div class="line"><span class="folder-button fold"></span><span class="html-tag"><Commentary<span class="html-attribute"> <span class="html-attribute-name">id</span>="<span class="html-attribute-value">c6858961</span>"</span><span class="html-attribute"> <span class="html-attribute-name">Type</span>="<span class="html-attribute-value">F</span>"</span>></span></div><div class="opened"><div class="folder" id="folder209"><div class="line"><span class="folder-button fold"></span><span class="html-tag"><Para></span></div><div class="opened"><div class="folder" id="folder210"><div class="line"><span class="folder-button fold"></span><span class="html-tag"><Text></span></div><div class="opened"><span>Words substituted by </span><div class="line"><span class="html-tag"><Citation<span class="html-attribute"> <span class="html-attribute-name">URI</span>="<span class="html-attribute-value">http://www.legislation.gov.uk/id/ukpga/1979/2</span>"</span><span class="html-attribute"> <span class="html-attribute-name">id</span>="<span class="html-attribute-value">c00167</span>"</span><span class="html-attribute"> <span class="html-attribute-name">Year</span>="<span class="html-attribute-value">1979</span>"</span><span class="html-attribute"> <span class="html-attribute-name">Class</span>="<span class="html-attribute-value">UnitedKingdomPublicGeneralAct</span>"</span><span class="html-attribute"> <span class="html-attribute-name">Number</span>="<span class="html-attribute-value">2</span>"</span><span class="html-attribute"> <span class="html-attribute-name">Title</span>="<span class="html-attribute-value">Customs and Excise Management Act 1979</span>"</span>></span><span>Customs and Excise Management Act 1979 (c. 2, SIF 40:1)</span><span class="html-tag"></Citation></span></div><span>, </span><div class="line"><span class="html-tag"><CitationSubRef<span class="html-attribute"> <span class="html-attribute-name">id</span>="<span class="html-attribute-value">c00168</span>"</span><span class="html-attribute"> <span class="html-attribute-name">URI</span>="<span class="html-attribute-value">http://www.legislation.gov.uk/id/ukpga/1979/2/section/177/1</span>"</span><span class="html-attribute"> <span class="html-attribute-name">CitationRef</span>="<span class="html-attribute-value">c00167</span>"</span><span class="html-attribute"> <span class="html-attribute-name">SectionRef</span>="<span class="html-attribute-value">section-177-1</span>"</span>></span><span>s. 177(1)</span><span class="html-tag"></CitationSubRef></span></div><span>, </span><div class="line"><span class="html-tag"><CitationSubRef<span class="html-attribute"> <span class="html-attribute-name">id</span>="<span class="html-attribute-value">c00169</span>"</span><span class="html-attribute"> <span class="html-attribute-name">URI</span>="<span class="html-attribute-value">http://www.legislation.gov.uk/id/ukpga/1979/2/schedule/4/paragraph/12</span>"</span><span class="html-attribute"> <span class="html-attribute-name">Operative</span>="<span class="html-attribute-value">true</span>"</span><span class="html-attribute"> <span class="html-attribute-name">CitationRef</span>="<span class="html-attribute-value">c00167</span>"</span><span class="html-attribute"> <span class="html-attribute-name">SectionRef</span>="<span class="html-attribute-value">schedule-4-paragraph-12</span>"</span>></span><span>Sch. 4 para. 12</span><span class="html-tag"></CitationSubRef></span></div></div><span class="folded hidden">...</span><div class="line"><span class="html-tag"></Text></span></div></div></div><span class="folded hidden">...</span><div class="line"><span class="html-tag"></Para></span></div></div></div><span class="folded hidden">...</span><div class="line"><span class="html-tag"></Commentary></span></div></div><div class="folder" id="folder211"><div class="line"><span class="folder-button fold"></span><span class="html-tag"><Commentary<span class="html-attribute"> <span class="html-attribute-name">id</span>="<span class="html-attribute-value">c6858971</span>"</span><span class="html-attribute"> <span class="html-attribute-name">Type</span>="<span class="html-attribute-value">F</span>"</span>></span></div><div class="opened"><div class="folder" id="folder212"><div class="line"><span class="folder-button fold"></span><span class="html-tag"><Para></span></div><div class="opened"><div class="folder" id="folder213"><div class="line"><span class="folder-button fold"></span><span class="html-tag"><Text></span></div><div class="opened"><span>Words inserted by </span><div class="line"><span class="html-tag"><Citation<span class="html-attribute"> <span class="html-attribute-name">URI</span>="<span class="html-attribute-value">http://www.legislation.gov.uk/id/ukpga/1981/9</span>"</span><span class="html-attribute"> <span class="html-attribute-name">id</span>="<span class="html-attribute-value">c00170</span>"</span><span class="html-attribute"> <span class="html-attribute-name">Year</span>="<span class="html-attribute-value">1981</span>"</span><span class="html-attribute"> <span class="html-attribute-name">Class</span>="<span class="html-attribute-value">UnitedKingdomPublicGeneralAct</span>"</span><span class="html-attribute"> <span class="html-attribute-name">Number</span>="<span class="html-attribute-value">9</span>"</span><span class="html-attribute"> <span class="html-attribute-name">Title</span>="<span class="html-attribute-value">International Organisations Act 1981</span>"</span>></span><span>International Organisations Act 1981 (c. 9, SIF 68:1)</span><span class="html-tag"></Citation></span></div><span>, </span><div class="line"><span class="html-tag"><CitationSubRef<span class="html-attribute"> <span class="html-attribute-name">id</span>="<span class="html-attribute-value">c00171</span>"</span><span class="html-attribute"> <span class="html-attribute-name">URI</span>="<span class="html-attribute-value">http://www.legislation.gov.uk/id/ukpga/1981/9/section/5/3</span>"</span><span class="html-attribute"> <span class="html-attribute-name">Operative</span>="<span class="html-attribute-value">true</span>"</span><span class="html-attribute"> <span class="html-attribute-name">CitationRef</span>="<span class="html-attribute-value">c00170</span>"</span><span class="html-attribute"> <span class="html-attribute-name">SectionRef</span>="<span class="html-attribute-value">section-5-3</span>"</span>></span><span>s. 5(3)</span><span class="html-tag"></CitationSubRef></span></div></div><span class="folded hidden">...</span><div class="line"><span class="html-tag"></Text></span></div></div></div><span class="folded hidden">...</span><div class="line"><span class="html-tag"></Para></span></div></div></div><span class="folded hidden">...</span><div class="line"><span class="html-tag"></Commentary></span></div></div><div class="folder" id="folder214"><div class="line"><span class="folder-button fold"></span><span class="html-tag"><Commentary<span class="html-attribute"> <span class="html-attribute-name">id</span>="<span class="html-attribute-value">c6858981</span>"</span><span class="html-attribute"> <span class="html-attribute-name">Type</span>="<span class="html-attribute-value">F</span>"</span>></span></div><div class="opened"><div class="folder" id="folder215"><div class="line"><span class="folder-button fold"></span><span class="html-tag"><Para></span></div><div class="opened"><div class="folder" id="folder216"><div class="line"><span class="folder-button fold"></span><span class="html-tag"><Text></span></div><div class="opened"><span>Words substituted by </span><div class="line"><span class="html-tag"><Citation<span class="html-attribute"> <span class="html-attribute-name">URI</span>="<span class="html-attribute-value">http://www.legislation.gov.uk/id/ukpga/1979/2</span>"</span><span class="html-attribute"> <span class="html-attribute-name">id</span>="<span class="html-attribute-value">c00172</span>"</span><span class="html-attribute"> <span class="html-attribute-name">Year</span>="<span class="html-attribute-value">1979</span>"</span><span class="html-attribute"> <span class="html-attribute-name">Class</span>="<span class="html-attribute-value">UnitedKingdomPublicGeneralAct</span>"</span><span class="html-attribute"> <span class="html-attribute-name">Number</span>="<span class="html-attribute-value">2</span>"</span><span class="html-attribute"> <span class="html-attribute-name">Title</span>="<span class="html-attribute-value">Customs and Excise Management Act 1979</span>"</span>></span><span>Customs and Excise Management Act 1979 (c. 2, SIF 40:1)</span><span class="html-tag"></Citation></span></div><span>, </span><div class="line"><span class="html-tag"><CitationSubRef<span class="html-attribute"> <span class="html-attribute-name">id</span>="<span class="html-attribute-value">c00173</span>"</span><span class="html-attribute"> <span class="html-attribute-name">URI</span>="<span class="html-attribute-value">http://www.legislation.gov.uk/id/ukpga/1979/2/section/177/1</span>"</span><span class="html-attribute"> <span class="html-attribute-name">CitationRef</span>="<span class="html-attribute-value">c00172</span>"</span><span class="html-attribute"> <span class="html-attribute-name">SectionRef</span>="<span class="html-attribute-value">section-177-1</span>"</span>></span><span>s. 177(1)</span><span class="html-tag"></CitationSubRef></span></div><span>, </span><div class="line"><span class="html-tag"><CitationSubRef<span class="html-attribute"> <span class="html-attribute-name">id</span>="<span class="html-attribute-value">c00174</span>"</span><span class="html-attribute"> <span class="html-attribute-name">URI</span>="<span class="html-attribute-value">http://www.legislation.gov.uk/id/ukpga/1979/2/schedule/4/paragraph/12</span>"</span><span class="html-attribute"> <span class="html-attribute-name">Operative</span>="<span class="html-attribute-value">true</span>"</span><span class="html-attribute"> <span class="html-attribute-name">CitationRef</span>="<span class="html-attribute-value">c00172</span>"</span><span class="html-attribute"> <span class="html-attribute-name">SectionRef</span>="<span class="html-attribute-value">schedule-4-paragraph-12</span>"</span>></span><span>Sch. 4 para. 12</span><span class="html-tag"></CitationSubRef></span></div></div><span class="folded hidden">...</span><div class="line"><span class="html-tag"></Text></span></div></div></div><span class="folded hidden">...</span><div class="line"><span class="html-tag"></Para></span></div></div></div><span class="folded hidden">...</span><div class="line"><span class="html-tag"></Commentary></span></div></div><div class="folder" id="folder217"><div class="line"><span class="folder-button fold"></span><span class="html-tag"><Commentary<span class="html-attribute"> <span class="html-attribute-name">id</span>="<span class="html-attribute-value">c6858941</span>"</span><span class="html-attribute"> <span class="html-attribute-name">Type</span>="<span class="html-attribute-value">C</span>"</span>></span></div><div class="opened"><div class="folder" id="folder218"><div class="line"><span class="folder-button fold"></span><span class="html-tag"><Para></span></div><div class="opened"><div class="folder" id="folder219"><div class="line"><span class="folder-button fold"></span><span class="html-tag"><Text></span></div><div class="opened"><div class="line"><span class="html-tag"><CitationSubRef<span class="html-attribute"> <span class="html-attribute-name">id</span>="<span class="html-attribute-value">c00175</span>"</span><span class="html-attribute"> <span class="html-attribute-name">URI</span>="<span class="html-attribute-value">http://www.legislation.gov.uk/id/ukpga/1968/48/schedule/1/part/III</span>"</span><span class="html-attribute"> <span class="html-attribute-name">SectionRef</span>="<span class="html-attribute-value">schedule-1-part-III</span>"</span>></span><span>Sch. 1 Pt. III</span><span class="html-tag"></CitationSubRef></span></div><span>: power to apply conferred (</span><div class="line"><span class="html-tag"><Emphasis></span><span>temp.</span><span class="html-tag"></Emphasis></span></div><span>) (26.5.1999) by </span><div class="line"><span class="html-tag"><Citation<span class="html-attribute"> <span class="html-attribute-name">URI</span>="<span class="html-attribute-value">http://www.legislation.gov.uk/id/ukpga/1999/7</span>"</span><span class="html-attribute"> <span class="html-attribute-name">id</span>="<span class="html-attribute-value">c00176</span>"</span><span class="html-attribute"> <span class="html-attribute-name">Year</span>="<span class="html-attribute-value">1999</span>"</span><span class="html-attribute"> <span class="html-attribute-name">Class</span>="<span class="html-attribute-value">UnitedKingdomPublicGeneralAct</span>"</span><span class="html-attribute"> <span class="html-attribute-name">Number</span>="<span class="html-attribute-value">7</span>"</span>></span><span>1999 c. 7</span><span class="html-tag"></Citation></span></div><span>, </span><div class="line"><span class="html-tag"><CitationSubRef<span class="html-attribute"> <span class="html-attribute-name">id</span>="<span class="html-attribute-value">c00177</span>"</span><span class="html-attribute"> <span class="html-attribute-name">URI</span>="<span class="html-attribute-value">http://www.legislation.gov.uk/id/ukpga/1999/7/section/2/1/c/6</span>"</span><span class="html-attribute"> <span class="html-attribute-name">Operative</span>="<span class="html-attribute-value">true</span>"</span><span class="html-attribute"> <span class="html-attribute-name">CitationRef</span>="<span class="html-attribute-value">c00176</span>"</span><span class="html-attribute"> <span class="html-attribute-name">SectionRef</span>="<span class="html-attribute-value">section-2-1-c-6</span>"</span>></span><span>s. 2(1)(c)(6)</span><span class="html-tag"></CitationSubRef></span></div><span>; </span><div class="line"><span class="html-tag"><Citation<span class="html-attribute"> <span class="html-attribute-name">URI</span>="<span class="html-attribute-value">http://www.legislation.gov.uk/id/uksi/1999/1511</span>"</span><span class="html-attribute"> <span class="html-attribute-name">id</span>="<span class="html-attribute-value">c00178</span>"</span><span class="html-attribute"> <span class="html-attribute-name">Class</span>="<span class="html-attribute-value">UnitedKingdomStatutoryInstrument</span>"</span><span class="html-attribute"> <span class="html-attribute-name">Year</span>="<span class="html-attribute-value">1999</span>"</span><span class="html-attribute"> <span class="html-attribute-name">Number</span>="<span class="html-attribute-value">1511</span>"</span>></span><span>S.I. 1999/1511</span><span class="html-tag"></Citation></span></div><span>, </span><div class="line"><span class="html-tag"><CitationSubRef<span class="html-attribute"> <span class="html-attribute-name">id</span>="<span class="html-attribute-value">c00179</span>"</span><span class="html-attribute"> <span class="html-attribute-name">URI</span>="<span class="html-attribute-value">http://www.legislation.gov.uk/id/uksi/1999/1511/article/2</span>"</span><span class="html-attribute"> <span class="html-attribute-name">Operative</span>="<span class="html-attribute-value">true</span>"</span><span class="html-attribute"> <span class="html-attribute-name">CitationRef</span>="<span class="html-attribute-value">c00178</span>"</span><span class="html-attribute"> <span class="html-attribute-name">SectionRef</span>="<span class="html-attribute-value">article-2</span>"</span>></span><span>art. 2</span><span class="html-tag"></CitationSubRef></span></div></div><span class="folded hidden">...</span><div class="line"><span class="html-tag"></Text></span></div></div></div><span class="folded hidden">...</span><div class="line"><span class="html-tag"></Para></span></div></div></div><span class="folded hidden">...</span><div class="line"><span class="html-tag"></Commentary></span></div></div><div class="folder" id="folder220"><div class="line"><span class="folder-button fold"></span><span class="html-tag"><Commentary<span class="html-attribute"> <span class="html-attribute-name">id</span>="<span class="html-attribute-value">c6859001</span>"</span><span class="html-attribute"> <span class="html-attribute-name">Type</span>="<span class="html-attribute-value">C</span>"</span>></span></div><div class="opened"><div class="folder" id="folder221"><div class="line"><span class="folder-button fold"></span><span class="html-tag"><Para></span></div><div class="opened"><div class="folder" id="folder222"><div class="line"><span class="folder-button fold"></span><span class="html-tag"><Text></span></div><div class="opened"><span>Sch. 1 Pt. 4 (paras. 19–23) restricted by </span><div class="line"><span class="html-tag"><Citation<span class="html-attribute"> <span class="html-attribute-name">URI</span>="<span class="html-attribute-value">http://www.legislation.gov.uk/id/uksi/1988/1298</span>"</span><span class="html-attribute"> <span class="html-attribute-name">id</span>="<span class="html-attribute-value">c00195</span>"</span><span class="html-attribute"> <span class="html-attribute-name">Class</span>="<span class="html-attribute-value">UnitedKingdomStatutoryInstrument</span>"</span><span class="html-attribute"> <span class="html-attribute-name">Year</span>="<span class="html-attribute-value">1988</span>"</span><span class="html-attribute"> <span class="html-attribute-name">Number</span>="<span class="html-attribute-value">1298</span>"</span>></span><span>S.I. 1988/1298</span><span class="html-tag"></Citation></span></div><span>, </span><div class="line"><span class="html-tag"><CitationSubRef<span class="html-attribute"> <span class="html-attribute-name">CitationRef</span>="<span class="html-attribute-value">c00195</span>"</span><span class="html-attribute"> <span class="html-attribute-name">id</span>="<span class="html-attribute-value">c00196</span>"</span><span class="html-attribute"> <span class="html-attribute-name">URI</span>="<span class="html-attribute-value">http://www.legislation.gov.uk/id/uksi/1988/1298/article/13/2/3/4</span>"</span><span class="html-attribute"> <span class="html-attribute-name">Operative</span>="<span class="html-attribute-value">true</span>"</span><span class="html-attribute"> <span class="html-attribute-name">SectionRef</span>="<span class="html-attribute-value">article-13-2-3-4</span>"</span>></span><span>arts. 13(2)(3)(4)</span><span class="html-tag"></CitationSubRef></span></div><span>, </span><div class="line"><span class="html-tag"><CitationSubRef<span class="html-attribute"> <span class="html-attribute-name">CitationRef</span>="<span class="html-attribute-value">c00195</span>"</span><span class="html-attribute"> <span class="html-attribute-name">id</span>="<span class="html-attribute-value">c00197</span>"</span><span class="html-attribute"> <span class="html-attribute-name">URI</span>="<span class="html-attribute-value">http://www.legislation.gov.uk/id/uksi/1988/1298/article/14/2</span>"</span><span class="html-attribute"> <span class="html-attribute-name">SectionRef</span>="<span class="html-attribute-value">article-14-2</span>"</span>></span><span>14(2)</span><span class="html-tag"></CitationSubRef></span></div><span> and by </span><div class="line"><span class="html-tag"><Citation<span class="html-attribute"> <span class="html-attribute-name">URI</span>="<span class="html-attribute-value">http://www.legislation.gov.uk/id/uksi/1988/1299</span>"</span><span class="html-attribute"> <span class="html-attribute-name">id</span>="<span class="html-attribute-value">c00198</span>"</span><span class="html-attribute"> <span class="html-attribute-name">Class</span>="<span class="html-attribute-value">UnitedKingdomStatutoryInstrument</span>"</span><span class="html-attribute"> <span class="html-attribute-name">Year</span>="<span class="html-attribute-value">1988</span>"</span><span class="html-attribute"> <span class="html-attribute-name">Number</span>="<span class="html-attribute-value">1299</span>"</span>></span><span>S.I. 1988/1299</span><span class="html-tag"></Citation></span></div><span>, </span><div class="line"><span class="html-tag"><CitationSubRef<span class="html-attribute"> <span class="html-attribute-name">CitationRef</span>="<span class="html-attribute-value">c00198</span>"</span><span class="html-attribute"> <span class="html-attribute-name">id</span>="<span class="html-attribute-value">c00199</span>"</span><span class="html-attribute"> <span class="html-attribute-name">URI</span>="<span class="html-attribute-value">http://www.legislation.gov.uk/id/uksi/1988/1299/article/13/3/4/5</span>"</span><span class="html-attribute"> <span class="html-attribute-name">Operative</span>="<span class="html-attribute-value">true</span>"</span><span class="html-attribute"> <span class="html-attribute-name">SectionRef</span>="<span class="html-attribute-value">article-13-3-4-5</span>"</span>></span><span>art. 13(3)(4)(5)</span><span class="html-tag"></CitationSubRef></span></div></div><span class="folded hidden">...</span><div class="line"><span class="html-tag"></Text></span></div></div></div><span class="folded hidden">...</span><div class="line"><span class="html-tag"></Para></span></div></div></div><span class="folded hidden">...</span><div class="line"><span class="html-tag"></Commentary></span></div></div><div class="folder" id="folder223"><div class="line"><span class="folder-button fold"></span><span class="html-tag"><Commentary<span class="html-attribute"> <span class="html-attribute-name">id</span>="<span class="html-attribute-value">c6859011</span>"</span><span class="html-attribute"> <span class="html-attribute-name">Type</span>="<span class="html-attribute-value">C</span>"</span>></span></div><div class="opened"><div class="folder" id="folder224"><div class="line"><span class="folder-button fold"></span><span class="html-tag"><Para></span></div><div class="opened"><div class="folder" id="folder225"><div class="line"><span class="folder-button fold"></span><span class="html-tag"><Text></span></div><div class="opened"><span>Sch. 1 Pt. 4 excluded by </span><div class="line"><span class="html-tag"><Citation<span class="html-attribute"> <span class="html-attribute-name">URI</span>="<span class="html-attribute-value">http://www.legislation.gov.uk/id/uksi/1991/757</span>"</span><span class="html-attribute"> <span class="html-attribute-name">id</span>="<span class="html-attribute-value">c00201</span>"</span><span class="html-attribute"> <span class="html-attribute-name">Class</span>="<span class="html-attribute-value">UnitedKingdomStatutoryInstrument</span>"</span><span class="html-attribute"> <span class="html-attribute-name">Year</span>="<span class="html-attribute-value">1991</span>"</span><span class="html-attribute"> <span class="html-attribute-name">Number</span>="<span class="html-attribute-value">757</span>"</span>></span><span>S.I. 1991/757</span><span class="html-tag"></Citation></span></div><span> art. 13(6)(7) Pt. III.</span></div><span class="folded hidden">...</span><div class="line"><span class="html-tag"></Text></span></div></div></div><span class="folded hidden">...</span><div class="line"><span class="html-tag"></Para></span></div></div></div><span class="folded hidden">...</span><div class="line"><span class="html-tag"></Commentary></span></div></div><div class="folder" id="folder226"><div class="line"><span class="folder-button fold"></span><span class="html-tag"><Commentary<span class="html-attribute"> <span class="html-attribute-name">id</span>="<span class="html-attribute-value">c6859021</span>"</span><span class="html-attribute"> <span class="html-attribute-name">Type</span>="<span class="html-attribute-value">C</span>"</span>></span></div><div class="opened"><div class="folder" id="folder227"><div class="line"><span class="folder-button fold"></span><span class="html-tag"><Para></span></div><div class="opened"><div class="folder" id="folder228"><div class="line"><span class="folder-button fold"></span><span class="html-tag"><Text></span></div><div class="opened"><span>Sch. 1 Pt. 4 restricted (with effect as mentioned in art. 1(1) of the amending S.I.) by </span><div class="line"><span class="html-tag"><Citation<span class="html-attribute"> <span class="html-attribute-name">URI</span>="<span class="html-attribute-value">http://www.legislation.gov.uk/id/uksi/1994/1890</span>"</span><span class="html-attribute"> <span class="html-attribute-name">id</span>="<span class="html-attribute-value">c00203</span>"</span><span class="html-attribute"> <span class="html-attribute-name">Class</span>="<span class="html-attribute-value">UnitedKingdomStatutoryInstrument</span>"</span><span class="html-attribute"> <span class="html-attribute-name">Year</span>="<span class="html-attribute-value">1994</span>"</span><span class="html-attribute"> <span class="html-attribute-name">Number</span>="<span class="html-attribute-value">1890</span>"</span>></span><span>S.I. 1994/1890</span><span class="html-tag"></Citation></span></div><span>, </span><div class="line"><span class="html-tag"><CitationSubRef<span class="html-attribute"> <span class="html-attribute-name">CitationRef</span>="<span class="html-attribute-value">c00203</span>"</span><span class="html-attribute"> <span class="html-attribute-name">id</span>="<span class="html-attribute-value">c00204</span>"</span><span class="html-attribute"> <span class="html-attribute-name">URI</span>="<span class="html-attribute-value">http://www.legislation.gov.uk/id/uksi/1994/1890/article/13/2</span>"</span><span class="html-attribute"> <span class="html-attribute-name">UpTo</span>="<span class="html-attribute-value">http://www.legislation.gov.uk/id/uksi/1994/1890/article/13/4</span>"</span><span class="html-attribute"> <span class="html-attribute-name">Operative</span>="<span class="html-attribute-value">true</span>"</span><span class="html-attribute"> <span class="html-attribute-name">Type</span>="<span class="html-attribute-value">group</span>"</span><span class="html-attribute"> <span class="html-attribute-name">StartSectionRef</span>="<span class="html-attribute-value">article-13-2</span>"</span><span class="html-attribute"> <span class="html-attribute-name">EndSectionRef</span>="<span class="html-attribute-value">article-13-4</span>"</span>></span><span>arts. 13(2)-(4)</span><span class="html-tag"></CitationSubRef></span></div><span>, </span><div class="line"><span class="html-tag"><CitationSubRef<span class="html-attribute"> <span class="html-attribute-name">CitationRef</span>="<span class="html-attribute-value">c00203</span>"</span><span class="html-attribute"> <span class="html-attribute-name">id</span>="<span class="html-attribute-value">c00205</span>"</span><span class="html-attribute"> <span class="html-attribute-name">URI</span>="<span class="html-attribute-value">http://www.legislation.gov.uk/id/uksi/1994/1890/article/14/3</span>"</span><span class="html-attribute"> <span class="html-attribute-name">SectionRef</span>="<span class="html-attribute-value">article-14-3</span>"</span>></span><span>14(3)</span><span class="html-tag"></CitationSubRef></span></div></div><span class="folded hidden">...</span><div class="line"><span class="html-tag"></Text></span></div></div></div><span class="folded hidden">...</span><div class="line"><span class="html-tag"></Para></span></div></div></div><span class="folded hidden">...</span><div class="line"><span class="html-tag"></Commentary></span></div></div><div class="folder" id="folder229"><div class="line"><span class="folder-button fold"></span><span class="html-tag"><Commentary<span class="html-attribute"> <span class="html-attribute-name">id</span>="<span class="html-attribute-value">c6859031</span>"</span><span class="html-attribute"> <span class="html-attribute-name">Type</span>="<span class="html-attribute-value">C</span>"</span>></span></div><div class="opened"><div class="folder" id="folder230"><div class="line"><span class="folder-button fold"></span><span class="html-tag"><Para></span></div><div class="opened"><div class="folder" id="folder231"><div class="line"><span class="folder-button fold"></span><span class="html-tag"><Text></span></div><div class="opened"><span>Sch. 1 Pt. 4 restricted (with effect as mentioned in art. 1 of the amending S.I.) by </span><div class="line"><span class="html-tag"><Citation<span class="html-attribute"> <span class="html-attribute-name">URI</span>="<span class="html-attribute-value">http://www.legislation.gov.uk/id/uksi/1995/266</span>"</span><span class="html-attribute"> <span class="html-attribute-name">id</span>="<span class="html-attribute-value">c00207</span>"</span><span class="html-attribute"> <span class="html-attribute-name">Class</span>="<span class="html-attribute-value">UnitedKingdomStatutoryInstrument</span>"</span><span class="html-attribute"> <span class="html-attribute-name">Year</span>="<span class="html-attribute-value">1995</span>"</span><span class="html-attribute"> <span class="html-attribute-name">Number</span>="<span class="html-attribute-value">266</span>"</span>></span><span>S.I. 1995/266</span><span class="html-tag"></Citation></span></div><span>, </span><div class="line"><span class="html-tag"><CitationSubRef<span class="html-attribute"> <span class="html-attribute-name">CitationRef</span>="<span class="html-attribute-value">c00207</span>"</span><span class="html-attribute"> <span class="html-attribute-name">id</span>="<span class="html-attribute-value">c00208</span>"</span><span class="html-attribute"> <span class="html-attribute-name">URI</span>="<span class="html-attribute-value">http://www.legislation.gov.uk/id/uksi/1995/266/article/13/3/4</span>"</span><span class="html-attribute"> <span class="html-attribute-name">Operative</span>="<span class="html-attribute-value">true</span>"</span><span class="html-attribute"> <span class="html-attribute-name">SectionRef</span>="<span class="html-attribute-value">article-13-3-4</span>"</span>></span><span>arts. 13(3)(4)</span><span class="html-tag"></CitationSubRef></span></div><span>, </span><div class="line"><span class="html-tag"><CitationSubRef<span class="html-attribute"> <span class="html-attribute-name">CitationRef</span>="<span class="html-attribute-value">c00207</span>"</span><span class="html-attribute"> <span class="html-attribute-name">id</span>="<span class="html-attribute-value">c00209</span>"</span><span class="html-attribute"> <span class="html-attribute-name">URI</span>="<span class="html-attribute-value">http://www.legislation.gov.uk/id/uksi/1995/266/article/14/3</span>"</span><span class="html-attribute"> <span class="html-attribute-name">SectionRef</span>="<span class="html-attribute-value">article-14-3</span>"</span>></span><span>14(3)</span><span class="html-tag"></CitationSubRef></span></div></div><span class="folded hidden">...</span><div class="line"><span class="html-tag"></Text></span></div></div></div><span class="folded hidden">...</span><div class="line"><span class="html-tag"></Para></span></div></div><div class="folder" id="folder232"><div class="line"><span class="folder-button fold"></span><span class="html-tag"><Para></span></div><div class="opened"><div class="folder" id="folder233"><div class="line"><span class="folder-button fold"></span><span class="html-tag"><Text></span></div><div class="opened"><span>Sch. 1 Pt. 4 restricted (with effect as mentioned in art. 1 of the amending S.I.) by </span><div class="line"><span class="html-tag"><Citation<span class="html-attribute"> <span class="html-attribute-name">URI</span>="<span class="html-attribute-value">http://www.legislation.gov.uk/id/uksi/1999/1125</span>"</span><span class="html-attribute"> <span class="html-attribute-name">id</span>="<span class="html-attribute-value">c00211</span>"</span><span class="html-attribute"> <span class="html-attribute-name">Class</span>="<span class="html-attribute-value">UnitedKingdomStatutoryInstrument</span>"</span><span class="html-attribute"> <span class="html-attribute-name">Year</span>="<span class="html-attribute-value">1999</span>"</span><span class="html-attribute"> <span class="html-attribute-name">Number</span>="<span class="html-attribute-value">1125</span>"</span>></span><span>S.I. 1999/1125</span><span class="html-tag"></Citation></span></div><span>, </span><div class="line"><span class="html-tag"><CitationSubRef<span class="html-attribute"> <span class="html-attribute-name">CitationRef</span>="<span class="html-attribute-value">c00211</span>"</span><span class="html-attribute"> <span class="html-attribute-name">id</span>="<span class="html-attribute-value">c00212</span>"</span><span class="html-attribute"> <span class="html-attribute-name">URI</span>="<span class="html-attribute-value">http://www.legislation.gov.uk/id/uksi/1999/1125/article/15</span>"</span><span class="html-attribute"> <span class="html-attribute-name">Operative</span>="<span class="html-attribute-value">true</span>"</span><span class="html-attribute"> <span class="html-attribute-name">SectionRef</span>="<span class="html-attribute-value">article-15</span>"</span>></span><span>art. 15</span><span class="html-tag"></CitationSubRef></span></div></div><span class="folded hidden">...</span><div class="line"><span class="html-tag"></Text></span></div></div></div><span class="folded hidden">...</span><div class="line"><span class="html-tag"></Para></span></div></div><div class="folder" id="folder234"><div class="line"><span class="folder-button fold"></span><span class="html-tag"><Para></span></div><div class="opened"><div class="folder" id="folder235"><div class="line"><span class="folder-button fold"></span><span class="html-tag"><Text></span></div><div class="opened"><span>Sch. 1 Pt. 4 restricted (with effect as mentioned in art. 1 of the amending S.I.) by </span><div class="line"><span class="html-tag"><Citation<span class="html-attribute"> <span class="html-attribute-name">URI</span>="<span class="html-attribute-value">http://www.legislation.gov.uk/id/uksi/1999/1125</span>"</span><span class="html-attribute"> <span class="html-attribute-name">id</span>="<span class="html-attribute-value">c00214</span>"</span><span class="html-attribute"> <span class="html-attribute-name">Class</span>="<span class="html-attribute-value">UnitedKingdomStatutoryInstrument</span>"</span><span class="html-attribute"> <span class="html-attribute-name">Year</span>="<span class="html-attribute-value">1999</span>"</span><span class="html-attribute"> <span class="html-attribute-name">Number</span>="<span class="html-attribute-value">1125</span>"</span>></span><span>S.I. 1999/1125</span><span class="html-tag"></Citation></span></div><span>, </span><div class="line"><span class="html-tag"><CitationSubRef<span class="html-attribute"> <span class="html-attribute-name">CitationRef</span>="<span class="html-attribute-value">c00214</span>"</span><span class="html-attribute"> <span class="html-attribute-name">id</span>="<span class="html-attribute-value">c00215</span>"</span><span class="html-attribute"> <span class="html-attribute-name">URI</span>="<span class="html-attribute-value">http://www.legislation.gov.uk/id/uksi/1999/1125/article/16/2</span>"</span><span class="html-attribute"> <span class="html-attribute-name">Operative</span>="<span class="html-attribute-value">true</span>"</span><span class="html-attribute"> <span class="html-attribute-name">SectionRef</span>="<span class="html-attribute-value">article-16-2</span>"</span>></span><span>art. 16(2)</span><span class="html-tag"></CitationSubRef></span></div><span> </span></div><span class="folded hidden">...</span><div class="line"><span class="html-tag"></Text></span></div></div></div><span class="folded hidden">...</span><div class="line"><span class="html-tag"></Para></span></div></div><div class="folder" id="folder236"><div class="line"><span class="folder-button fold"></span><span class="html-tag"><Para></span></div><div class="opened"><div class="folder" id="folder237"><div class="line"><span class="folder-button fold"></span><span class="html-tag"><Text></span></div><div class="opened"><span>Sch. 1 Pt. 4 restricted (with effect as mentioned in art. 1 of the amending S.I.) by </span><div class="line"><span class="html-tag"><Citation<span class="html-attribute"> <span class="html-attribute-name">URI</span>="<span class="html-attribute-value">http://www.legislation.gov.uk/id/uksi/2000/1105</span>"</span><span class="html-attribute"> <span class="html-attribute-name">id</span>="<span class="html-attribute-value">c00217</span>"</span><span class="html-attribute"> <span class="html-attribute-name">Class</span>="<span class="html-attribute-value">UnitedKingdomStatutoryInstrument</span>"</span><span class="html-attribute"> <span class="html-attribute-name">Year</span>="<span class="html-attribute-value">2000</span>"</span><span class="html-attribute"> <span class="html-attribute-name">Number</span>="<span class="html-attribute-value">1105</span>"</span>></span><span>S.I. 2000/1105</span><span class="html-tag"></Citation></span></div><span>, </span><div class="line"><span class="html-tag"><CitationSubRef<span class="html-attribute"> <span class="html-attribute-name">CitationRef</span>="<span class="html-attribute-value">c00217</span>"</span><span class="html-attribute"> <span class="html-attribute-name">id</span>="<span class="html-attribute-value">c00218</span>"</span><span class="html-attribute"> <span class="html-attribute-name">URI</span>="<span class="html-attribute-value">http://www.legislation.gov.uk/id/uksi/2000/1105/article/14</span>"</span><span class="html-attribute"> <span class="html-attribute-name">Operative</span>="<span class="html-attribute-value">true</span>"</span><span class="html-attribute"> <span class="html-attribute-name">SectionRef</span>="<span class="html-attribute-value">article-14</span>"</span>></span><span>art. 14</span><span class="html-tag"></CitationSubRef></span></div></div><span class="folded hidden">...</span><div class="line"><span class="html-tag"></Text></span></div></div></div><span class="folded hidden">...</span><div class="line"><span class="html-tag"></Para></span></div></div><div class="folder" id="folder238"><div class="line"><span class="folder-button fold"></span><span class="html-tag"><Para></span></div><div class="opened"><div class="folder" id="folder239"><div class="line"><span class="folder-button fold"></span><span class="html-tag"><Text></span></div><div class="opened"><span>Sch. 1 Pt. 4 (paras. 19-23) restricted (17.7.2002) by </span><div class="line"><span class="html-tag"><Citation<span class="html-attribute"> <span class="html-attribute-name">URI</span>="<span class="html-attribute-value">http://www.legislation.gov.uk/id/uksi/2002/1826</span>"</span><span class="html-attribute"> <span class="html-attribute-name">id</span>="<span class="html-attribute-value">c00220</span>"</span><span class="html-attribute"> <span class="html-attribute-name">Class</span>="<span class="html-attribute-value">UnitedKingdomStatutoryInstrument</span>"</span><span class="html-attribute"> <span class="html-attribute-name">Year</span>="<span class="html-attribute-value">2002</span>"</span><span class="html-attribute"> <span class="html-attribute-name">Number</span>="<span class="html-attribute-value">1826</span>"</span>></span><span>S.I. 2002/1826</span><span class="html-tag"></Citation></span></div><span>, </span><div class="line"><span class="html-tag"><CitationSubRef<span class="html-attribute"> <span class="html-attribute-name">CitationRef</span>="<span class="html-attribute-value">c00220</span>"</span><span class="html-attribute"> <span class="html-attribute-name">id</span>="<span class="html-attribute-value">c00221</span>"</span><span class="html-attribute"> <span class="html-attribute-name">URI</span>="<span class="html-attribute-value">http://www.legislation.gov.uk/id/uksi/2002/1826/article/14/3</span>"</span><span class="html-attribute"> <span class="html-attribute-name">UpTo</span>="<span class="html-attribute-value">http://www.legislation.gov.uk/id/uksi/2002/1826/article/14/5</span>"</span><span class="html-attribute"> <span class="html-attribute-name">Operative</span>="<span class="html-attribute-value">true</span>"</span><span class="html-attribute"> <span class="html-attribute-name">Type</span>="<span class="html-attribute-value">group</span>"</span><span class="html-attribute"> <span class="html-attribute-name">StartSectionRef</span>="<span class="html-attribute-value">article-14-3</span>"</span><span class="html-attribute"> <span class="html-attribute-name">EndSectionRef</span>="<span class="html-attribute-value">article-14-5</span>"</span>></span><span>arts. 14(3)-(5)</span><span class="html-tag"></CitationSubRef></span></div><span>, </span><div class="line"><span class="html-tag"><CitationSubRef<span class="html-attribute"> <span class="html-attribute-name">CitationRef</span>="<span class="html-attribute-value">c00220</span>"</span><span class="html-attribute"> <span class="html-attribute-name">id</span>="<span class="html-attribute-value">c00222</span>"</span><span class="html-attribute"> <span class="html-attribute-name">URI</span>="<span class="html-attribute-value">http://www.legislation.gov.uk/id/uksi/2002/1826/article/15/2/3</span>"</span><span class="html-attribute"> <span class="html-attribute-name">SectionRef</span>="<span class="html-attribute-value">article-15-2-3</span>"</span>></span><span>15(2)(3)</span><span class="html-tag"></CitationSubRef></span></div><span>, </span><div class="line"><span class="html-tag"><CitationSubRef<span class="html-attribute"> <span class="html-attribute-name">CitationRef</span>="<span class="html-attribute-value">c00220</span>"</span><span class="html-attribute"> <span class="html-attribute-name">id</span>="<span class="html-attribute-value">c00223</span>"</span><span class="html-attribute"> <span class="html-attribute-name">URI</span>="<span class="html-attribute-value">http://www.legislation.gov.uk/id/uksi/2002/1826/article/19/2</span>"</span><span class="html-attribute"> <span class="html-attribute-name">SectionRef</span>="<span class="html-attribute-value">article-19-2</span>"</span>></span><span>19(2)</span><span class="html-tag"></CitationSubRef></span></div></div><span class="folded hidden">...</span><div class="line"><span class="html-tag"></Text></span></div></div></div><span class="folded hidden">...</span><div class="line"><span class="html-tag"></Para></span></div></div></div><span class="folded hidden">...</span><div class="line"><span class="html-tag"></Commentary></span></div></div><div class="folder" id="folder240"><div class="line"><span class="folder-button fold"></span><span class="html-tag"><Commentary<span class="html-attribute"> <span class="html-attribute-name">id</span>="<span class="html-attribute-value">c6859071</span>"</span><span class="html-attribute"> <span class="html-attribute-name">Type</span>="<span class="html-attribute-value">C</span>"</span>></span></div><div class="opened"><div class="folder" id="folder241"><div class="line"><span class="folder-button fold"></span><span class="html-tag"><Para></span></div><div class="opened"><div class="folder" id="folder242"><div class="line"><span class="folder-button fold"></span><span class="html-tag"><Text></span></div><div class="opened"><div class="line"><span class="html-tag"><CitationSubRef<span class="html-attribute"> <span class="html-attribute-name">id</span>="<span class="html-attribute-value">c00234</span>"</span><span class="html-attribute"> <span class="html-attribute-name">URI</span>="<span class="html-attribute-value">http://www.legislation.gov.uk/id/ukpga/1968/48/schedule/1/part/V</span>"</span><span class="html-attribute"> <span class="html-attribute-name">SectionRef</span>="<span class="html-attribute-value">schedule-1-part-V</span>"</span>></span><span>Sch. 1 Pt. V</span><span class="html-tag"></CitationSubRef></span></div><span>: power to apply conferred (</span><div class="line"><span class="html-tag"><Emphasis></span><span>temp.</span><span class="html-tag"></Emphasis></span></div><span>) (26.5.1999) by </span><div class="line"><span class="html-tag"><Citation<span class="html-attribute"> <span class="html-attribute-name">URI</span>="<span class="html-attribute-value">http://www.legislation.gov.uk/id/ukpga/1999/7</span>"</span><span class="html-attribute"> <span class="html-attribute-name">id</span>="<span class="html-attribute-value">c00235</span>"</span><span class="html-attribute"> <span class="html-attribute-name">Year</span>="<span class="html-attribute-value">1999</span>"</span><span class="html-attribute"> <span class="html-attribute-name">Class</span>="<span class="html-attribute-value">UnitedKingdomPublicGeneralAct</span>"</span><span class="html-attribute"> <span class="html-attribute-name">Number</span>="<span class="html-attribute-value">7</span>"</span>></span><span>1999 c. 7</span><span class="html-tag"></Citation></span></div><span>, </span><div class="line"><span class="html-tag"><CitationSubRef<span class="html-attribute"> <span class="html-attribute-name">id</span>="<span class="html-attribute-value">c00236</span>"</span><span class="html-attribute"> <span class="html-attribute-name">URI</span>="<span class="html-attribute-value">http://www.legislation.gov.uk/id/ukpga/1999/7/section/2/1/c/6</span>"</span><span class="html-attribute"> <span class="html-attribute-name">Operative</span>="<span class="html-attribute-value">true</span>"</span><span class="html-attribute"> <span class="html-attribute-name">CitationRef</span>="<span class="html-attribute-value">c00235</span>"</span><span class="html-attribute"> <span class="html-attribute-name">SectionRef</span>="<span class="html-attribute-value">section-2-1-c-6</span>"</span>></span><span>s. 2(1)(c)(6)</span><span class="html-tag"></CitationSubRef></span></div><span>; </span><div class="line"><span class="html-tag"><Citation<span class="html-attribute"> <span class="html-attribute-name">URI</span>="<span class="html-attribute-value">http://www.legislation.gov.uk/id/uksi/1999/1511</span>"</span><span class="html-attribute"> <span class="html-attribute-name">id</span>="<span class="html-attribute-value">c00237</span>"</span><span class="html-attribute"> <span class="html-attribute-name">Class</span>="<span class="html-attribute-value">UnitedKingdomStatutoryInstrument</span>"</span><span class="html-attribute"> <span class="html-attribute-name">Year</span>="<span class="html-attribute-value">1999</span>"</span><span class="html-attribute"> <span class="html-attribute-name">Number</span>="<span class="html-attribute-value">1511</span>"</span>></span><span>S.I. 1999/1511</span><span class="html-tag"></Citation></span></div><span>, </span><div class="line"><span class="html-tag"><CitationSubRef<span class="html-attribute"> <span class="html-attribute-name">id</span>="<span class="html-attribute-value">c00238</span>"</span><span class="html-attribute"> <span class="html-attribute-name">URI</span>="<span class="html-attribute-value">http://www.legislation.gov.uk/id/uksi/1999/1511/article/2</span>"</span><span class="html-attribute"> <span class="html-attribute-name">Operative</span>="<span class="html-attribute-value">true</span>"</span><span class="html-attribute"> <span class="html-attribute-name">CitationRef</span>="<span class="html-attribute-value">c00237</span>"</span><span class="html-attribute"> <span class="html-attribute-name">SectionRef</span>="<span class="html-attribute-value">article-2</span>"</span>></span><span>art. 2</span><span class="html-tag"></CitationSubRef></span></div></div><span class="folded hidden">...</span><div class="line"><span class="html-tag"></Text></span></div></div></div><span class="folded hidden">...</span><div class="line"><span class="html-tag"></Para></span></div></div></div><span class="folded hidden">...</span><div class="line"><span class="html-tag"></Commentary></span></div></div><div class="folder" id="folder243"><div class="line"><span class="folder-button fold"></span><span class="html-tag"><Commentary<span class="html-attribute"> <span class="html-attribute-name">id</span>="<span class="html-attribute-value">c6859081</span>"</span><span class="html-attribute"> <span class="html-attribute-name">Type</span>="<span class="html-attribute-value">C</span>"</span>></span></div><div class="opened"><div class="folder" id="folder244"><div class="line"><span class="folder-button fold"></span><span class="html-tag"><Para></span></div><div class="opened"><div class="folder" id="folder245"><div class="line"><span class="folder-button fold"></span><span class="html-tag"><Text></span></div><div class="opened"><span>Reference to estate duty to be construed as including reference to capital transfer tax chargeable under </span><div class="line"><span class="html-tag"><Citation<span class="html-attribute"> <span class="html-attribute-name">URI</span>="<span class="html-attribute-value">http://www.legislation.gov.uk/id/ukpga/1975/7</span>"</span><span class="html-attribute"> <span class="html-attribute-name">id</span>="<span class="html-attribute-value">c00297</span>"</span><span class="html-attribute"> <span class="html-attribute-name">Year</span>="<span class="html-attribute-value">1975</span>"</span><span class="html-attribute"> <span class="html-attribute-name">Class</span>="<span class="html-attribute-value">UnitedKingdomPublicGeneralAct</span>"</span><span class="html-attribute"> <span class="html-attribute-name">Number</span>="<span class="html-attribute-value">7</span>"</span><span class="html-attribute"> <span class="html-attribute-name">Title</span>="<span class="html-attribute-value">Finance Act 1975</span>"</span>></span><span>Finance Act 1975 (c. 7)</span><span class="html-tag"></Citation></span></div><span>, </span><div class="line"><span class="html-tag"><CitationSubRef<span class="html-attribute"> <span class="html-attribute-name">id</span>="<span class="html-attribute-value">c00298</span>"</span><span class="html-attribute"> <span class="html-attribute-name">URI</span>="<span class="html-attribute-value">http://www.legislation.gov.uk/id/ukpga/1975/7/section/22</span>"</span><span class="html-attribute"> <span class="html-attribute-name">Operative</span>="<span class="html-attribute-value">true</span>"</span><span class="html-attribute"> <span class="html-attribute-name">CitationRef</span>="<span class="html-attribute-value">c00297</span>"</span><span class="html-attribute"> <span class="html-attribute-name">SectionRef</span>="<span class="html-attribute-value">section-22</span>"</span>></span><span>s. 22</span><span class="html-tag"></CitationSubRef></span></div><span>: ibid., Sch. 12 para. 1</span></div><span class="folded hidden">...</span><div class="line"><span class="html-tag"></Text></span></div></div></div><span class="folded hidden">...</span><div class="line"><span class="html-tag"></Para></span></div></div></div><span class="folded hidden">...</span><div class="line"><span class="html-tag"></Commentary></span></div></div><div class="folder" id="folder246"><div class="line"><span class="folder-button fold"></span><span class="html-tag"><Commentary<span class="html-attribute"> <span class="html-attribute-name">id</span>="<span class="html-attribute-value">c6859091</span>"</span><span class="html-attribute"> <span class="html-attribute-name">Type</span>="<span class="html-attribute-value">M</span>"</span>></span></div><div class="opened"><div class="folder" id="folder247"><div class="line"><span class="folder-button fold"></span><span class="html-tag"><Para></span></div><div class="opened"><div class="folder" id="folder248"><div class="line"><span class="folder-button fold"></span><span class="html-tag"><Text></span></div><div class="opened"><div class="line"><span class="html-tag"><Citation<span class="html-attribute"> <span class="html-attribute-name">URI</span>="<span class="html-attribute-value">http://www.legislation.gov.uk/id/ukpga/1965/25</span>"</span><span class="html-attribute"> <span class="html-attribute-name">id</span>="<span class="html-attribute-value">c00299</span>"</span><span class="html-attribute"> <span class="html-attribute-name">Year</span>="<span class="html-attribute-value">1965</span>"</span><span class="html-attribute"> <span class="html-attribute-name">Class</span>="<span class="html-attribute-value">UnitedKingdomPublicGeneralAct</span>"</span><span class="html-attribute"> <span class="html-attribute-name">Number</span>="<span class="html-attribute-value">25</span>"</span>></span><span>1965 c. 25</span><span class="html-tag"></Citation></span></div><span>. </span></div><span class="folded hidden">...</span><div class="line"><span class="html-tag"></Text></span></div></div></div><span class="folded hidden">...</span><div class="line"><span class="html-tag"></Para></span></div></div></div><span class="folded hidden">...</span><div class="line"><span class="html-tag"></Commentary></span></div></div></div><span class="folded hidden">...</span><div class="line"><span class="html-tag"></Commentaries></span></div></div></div><span class="folded hidden">...</span><div class="line"><span class="html-tag"></Legislation></span></div></div></div></body></html>