Words substituted by Customs and Excise Management Act 1979 (c. 2, SIF 40:1), s. 177(1), Sch. 4 para. 12
Words substituted by Customs and Excise Management Act 1979 (c. 2, SIF 40:1), s. 177(1), Sch. 4 para. 12
Words substituted by Customs and Excise Management Act 1979 (c. 2, SIF 40:1), s. 177(1), Sch. 4 para. 12
Words inserted by Finance Act 1972 (c. 41), s. 55(5) but without prejudice to operation of para. 7 as originally enacted with respect to purchase tax becoming due before 1.4.1973
Words substituted by Customs and Excise Management Act 1979 (c. 2, SIF 40:1), s. 177(1), Sch. 4 para. 12
Sch. 1 para. 9A inserted by International Organisations Act 1981 (c. 9, SIF 68:1), s. 5(1)
Sch. 1 para. 9B inserted (E.W.S.) (prosp.) by Local Government and Housing Act 1989 (c. 42, SIF 81:1), ss. 194, 195(2), Sch. 11 para. 14
Words in Sch. 1 para. 9B substituted (5.11.1993) by Local Government Finance Act 1992 (c. 14), s. 117(1), Sch. 13 para. 28 (with s. 118(1)(2)(4)); S.I. 1993/194, art. 2(a)
Words substituted by Customs and Excise Management Act 1979 (c. 2, SIF 40:1), s. 177(1), Sch. 4 para. 12
Words inserted by International Organisations Act 1981 (c. 9, SIF 68:1), s. 5(1)
Words substituted by Customs and Excise Management Act 1979 (c. 2, SIF 40:1), s. 177(1), Sch. 4 para. 12
Words substituted (prosp. as to words “or premiums”) by Social Security Act 1973 (c. 38), Sch. 27 para. 80(a), S.I. 1974/164, art. 2(1), Sch. and 1974/823, art. 2(4)(a)(b) (iii), Sch.
Words repealed by Social Security (Consequential Provisions) Act 1975 (c. 18), Sch. 1 Pt. I
Words inserted (prosp.) by Social Security Act 1973 (c. 38), Sch. 27 para. 80(b) S.I. 1974/164, art. 2(1), Sch. and 1974/823, art. 2(4)(a)(b) (iii), Sch.
Words substituted by Customs and Excise Management Act 1979 (c. 2, SIF 40:1), s. 177(1), Sch. 4 para. 12
Words inserted by International Organisations Act 1981 (c. 9, SIF 68:1), s. 5(3)
Words substituted by Customs and Excise Management Act 1979 (c. 2, SIF 40:1), s. 177(1), Sch. 4 para. 12
Sch. 1 para. 19(c) inserted (1.12.1992 to extent mentioned in S.I. 1992/2979, art. 4 and 1.1.1993 in so far as not already in force) by Finance (No.2) Act 1992 (c.48), ss. 14(2), Sch. 3 Pt. III para. 90; S.I. 1992/2979, art. 3, Sch. Pt. II and 1992/3261, art. 3, Sch.
Words in Sch. 1 para. 19(c) substituted (1.9.1994) by 1994 c. 23, ss. 100(1), 101(1), Sch. 14 para. 4
Words in Sch. 1 para. 19(c) substituted (22.4.2011) by The Treaty of Lisbon (Changes in Terminology) Order 2011 (S.I. 2011/1043), arts. 3, 4 (with arts. 3(2)(3), 4(2), 6(4)(5))
Sch. 1 para. 24(b) repealed (6.3.1992 with effect as mentioned in s. 289(1)(2) of the repealing Act) by Taxation Of Chargeable Gains Act 1992 (c.12), ss. 289(1)(2), 290, Sch. 12 (with Sch. 11 paras. 22, 26(2), 27)
Sch. 1 Pt. I: power to apply conferred (1.9.1997) by 1997 c. 7, ss. 7(2)(b), 7(6); S.I. 1997/2111, art. 2
Sch. 1 Pt. I: power to apply conferred (temp.) (26.5.1999) by 1999 c. 7, s. 2(1)(b)(6); S.I. 1999/1511, art. 2
Sch. 1 para. 3 extended by Civil Aviation Act 1982 (c. 16, SIF 9), s. 24, Sch. 4 para. 1(2)
Sch. 1 paras. 4, 5 extended by Civil Aviation Act 1982 (c. 16, SIF 9), s. 24, Sch. 4 para. 1(2)
Sch. 1 paras. 4, 5 extended by Civil Aviation Act 1982 (c. 16, SIF 9), s. 24, Sch. 4 para. 1(2)
Sch. 1 Pt. II: power to apply conferred (temp.) (26.5.1999) by 1999 c. 7, s. 2(1)(c)(6); S.I. 1999/1511, art. 2
Sch. 1 Pt. III: power to apply conferred (temp.) (26.5.1999) by 1999 c. 7, s. 2(1)(c)(6); S.I. 1999/1511, art. 2
Sch. 1 para. 16: power to apply conferred (18.12.1996) by 1996 c. 63, s. 1(3), Sch. paras. 5(c), 7, 8(2)(3)
Sch. 1 Pt. 4 (paras. 19–23) restricted by S.I. 1988/1298, arts. 13(2)(3)(4), 14(2) and by S.I. 1988/1299, art. 13(3)(4)(5)
Sch. 1 Pt. 4 excluded by S.I. 1991/757 art. 13(6)(7) Pt. III.
Sch. 1 Pt. 4 restricted (with effect as mentioned in art. 1(1) of the amending S.I.) by S.I. 1994/1890,
Sch. 1 Pt. 4 restricted (with effect as mentioned in art. 1 of the amending S.I.) by S.I. 1995/266, arts. 13(3)(4), 14(3)
Sch. 1 Pt. 4 restricted (with effect as mentioned in art. 1 of the amending S.I.) by S.I. 1999/1125, art. 15
Sch. 1 Pt. 4 restricted (with effect as mentioned in art. 1 of the amending S.I.) by S.I. 1999/1125, art. 16(2)
Sch. 1 Pt. 4 restricted (with effect as mentioned in art. 1 of the amending S.I.) by S.I. 2000/1105, art. 14
Sch. 1 Pt. 4 (paras. 19-23) restricted (17.7.2002) by S.I. 2002/1826,
Sch. 1 Pt. 4 restricted (6.5.2004 coming into force in accordance with art. 1) by Preparatory Commission for the Comprehensive Nuclear-Test-Ban Treaty Organization (Immunities and Privileges) Order 2004 (S.I. 2004/1282), arts. 1,
Sch. 1 Pt. 4 restricted (1.7.2005) by G8 Gleneagles (Immunities and Privileges) Order 2005 (S.I. 2005/1456), arts. 1, 2(3)
Sch. 1 Pt. 4 excluded (19.7.2006 coming into force in accordance with art. 1) by European Organization for Nuclear Research (Privileges and Immunities) Order 2006 (S.I. 2006/1922), arts. 1, 12(3)
Sch. 1 Pt. 4 restricted (S.) (12.2.2009) by International Organisations (Immunities and Privileges) (Scotland) Order 2009 (S.S.I. 2009/44), art. 1, Sch. 6 para. 7(3)
Sch. 1 Pt. 4 restricted (S.) (12.2.2009) by International Organisations (Immunities and Privileges) (Scotland) Order 2009 (S.S.I. 2009/44), art. 1, Sch. 8 para. 7(3)(4)
Sch. 1 Pt. 4 restricted (S.) (12.2.2009) by International Organisations (Immunities and Privileges) (Scotland) Order 2009 (S.S.I. 2009/44), art. 1,
Sch. 1 Pt. 4 restricted (S.) (12.2.2009) by International Organisations (Immunities and Privileges) (Scotland) Order 2009 (S.S.I. 2009/44), art. 1, Sch. 4 para. 7(2)(3)
Sch. 1 Pt. 4 excluded (S.) (12.2.2009) by International Organisations (Immunities and Privileges) (Scotland) Order 2009 (S.S.I. 2009/44), art. 1, Sch. 12 para. 8(3)
Sch. 1 Pt. 4 restricted (S.) (12.2.2009) by International Organisations (Immunities and Privileges) (Scotland) Order 2009 (S.S.I. 2009/44), art. 1, Sch. 9 para. 7(2)
Sch. 1 Pt. 4 restricted (S.) (12.2.2009) by International Organisations (Immunities and Privileges) (Scotland) Order 2009 (S.S.I. 2009/44), art. 1, Sch. 1 para. 7(4)
Sch. 1 Pt. 4 restricted (S.) (12.2.2009) by International Organisations (Immunities and Privileges) (Scotland) Order 2009 (S.S.I. 2009/44), art. 1, Sch. 3 para. 7(3)
Sch. 1 Pt. 4 restricted (S.) (12.2.2009) by International Organisations (Immunities and Privileges) (Scotland) Order 2009 (S.S.I. 2009/44), art. 1,
Sch. 1 Pt. 4 restricted (S.) (12.2.2009) by International Organisations (Immunities and Privileges) (Scotland) Order 2009 (S.S.I. 2009/44), art. 1, Sch. 6 para. 6(4)(5)
Sch. 1 Pt. 4 restricted (S.) (12.2.2009) by International Organisations (Immunities and Privileges) (Scotland) Order 2009 (S.S.I. 2009/44), art. 1,
Sch. 1 Pt. 4 restricted (S.) (12.2.2009) by International Organisations (Immunities and Privileges) (Scotland) Order 2009 (S.S.I. 2009/44), art. 1, Sch. 4 para. 8(3)
Sch. 1 Pt. 4 restricted (S.) (12.2.2009) by International Organisations (Immunities and Privileges) (Scotland) Order 2009 (S.S.I. 2009/44), art. 1,
Sch. 1 Pt. 4 restricted (S.) (12.2.2009) by International Organisations (Immunities and Privileges) (Scotland) Order 2009 (S.S.I. 2009/44), art. 1,
Sch. 1 Pt. 4 restricted (S.) (12.2.2009) by International Organisations (Immunities and Privileges) (Scotland) Order 2009 (S.S.I. 2009/44), art. 1, Sch. 8 para. 11(2)
Sch. 1 Pt. 4 restricted (9.7.2009) by European Organization for Astronomical Research in the Southern Hemisphere (Immunities and Privileges) Order 2009 (S.I. 2009/1748), arts. 1, 15(2) (as amended (28.6.2018) by The European Organization for Astronomical Research in the Southern Hemisphere and the European Space Agency (Immunities and Privileges) (Amendment) Order 2018 (S.I. 2018/787), arts. 1(2), 3)
Sch. 1 Pt. 4 restricted (9.7.2009) by European Organization for Astronomical Research in the Southern Hemisphere (Immunities and Privileges) Order 2009 (S.I. 2009/1748), arts. 1, 14(2) (as amended (28.6.2018) by The European Organization for Astronomical Research in the Southern Hemisphere and the European Space Agency (Immunities and Privileges) (Amendment) Order 2018 (S.I. 2018/787), arts. 1(2), 3)
Sch. 1 Pt. 4 restricted (9.7.2009) by European Organization for Astronomical Research in the Southern Hemisphere (Immunities and Privileges) Order 2009 (S.I. 2009/1748), arts. 1, 16(2) (as amended (28.6.2018) by The European Organization for Astronomical Research in the Southern Hemisphere and the European Space Agency (Immunities and Privileges) (Amendment) Order 2018 (S.I. 2018/787), arts. 1(2), 3)
Sch. 1 Pt. V: power to apply conferred (temp.) (26.5.1999) by 1999 c. 7, s. 2(1)(c)(6); S.I. 1999/1511, art. 2
Reference to estate duty to be construed as including reference to capital transfer tax chargeable under Finance Act 1975 (c. 7), s. 22: ibid., Sch. 12 para. 1
Sections 1, 2, 3, 6.
Immunity from suit and legal process.
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.
Exemption or relief from taxes, other than
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.
Exemption from
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.
Relief, under arrangements made either by the Secretary of State or by the Commissioners of Customs and Excise, by way of refund of
Relief, under arrangements made by the Secretary of State, by way of refund of
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.
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
The like inviolability of official premises as is accorded in respect of the premises of a diplomatic mission.
The like exemption or relief from being
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.
The like exemption from
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.
Relief, under arrangements made either by the Secretary of State or by the Commissioners of Customs and Excise, by way of refund of
Exemptions whereby,
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
no person shall be rendered liable to pay any contribution
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.
Exemption from income tax in respect of emoluments received as an officer or servant of the organisation.
The like exemption from
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
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,
Exemption from
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.
In this Part of this Schedule—
“
“
references to importation, in relation to value added tax, shall include references to anything charged with tax in accordance with section
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.
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.
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.
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.
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—
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
the exemptions set out in paragraph 13 of this Schedule,
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.
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.
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)(b) 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.
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.
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.
In the event of the death of the person in respect of whom the exemptions under this paragraph are conferred, exemptions from—
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
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