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Words inserted by Finance Act 1972 (c. 41), s. 55(5) but without prejudice to operation of para. 7 as originally enacted with respect to purchase tax becoming due before 1.4.1973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Words repealed by Social Security (Consequential Provisions) Act 1975 (c. 18), Sch. 1 Pt.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, arts. 13(2)-(4), 14(3)

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, arts. 14(3)-(5), 15(2)(3), 19(2)

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, 14(2)-(4), 15(2)

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 para. 6(4)-(6)

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. 7 para. 6(3)-(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. 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. 3 para. 6(3)-(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. 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. 8 para. 6(3)-(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. 9 para. 6(3)-(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. 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

http://www.legislation.gov.uk/ukpga/1968/48/schedule/1/2011-04-22International 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 Database2024-10-11Expert Participation2011-04-22 SCHEDULESSCHEDULE 1

Sections 1, 2, 3, 6.

Privileges and ImmunitiesPart I Privileges and immunities of the organisation1

Immunity from suit and legal process.

2

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.

3(1)

Exemption or relief from taxes, other than duties (whether of customs or excise) and taxes on the importation of goods.

(2)

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.

4

Exemption 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.

5

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.

6

Relief, 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.

7

Relief, 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 missions8

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.

9

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 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.

9A

The like inviolability of official premises as is accorded in respect of the premises of a diplomatic mission.

9B

The like exemption or relief from being liable to pay anything in respect of council tax, as is accorded to or in respect of the head of a diplomatic mission.

9B

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.

10

The 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.

11

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.

12

Relief, 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.

13

Exemptions whereby, for the purposes of the enactments relating to . . . social security, including enactments in force in Northern Ireland—

(a)

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

(b)

no 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 servants14

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.

15

Exemption from income tax in respect of emoluments received as an officer or servant of the organisation.

16

The like exemption from duties (whether of customs or excise) and taxes on the importation of articles which—

(a)

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

(b)

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,

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.

17

Exemption 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.

18

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.

Part IV Privileges and immunities of official staffs and of families of representatives, high officers and official staffs19

In this Part of this Schedule—

(a)

representative” 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)(a) of this Act;

(b)

member of the official staff” means a person who accompanies a representative as part of his official staff in his capacity as a representative.

(c)

references to importation, in relation to value added tax, shall include references to anything charged with tax in accordance with section 10 or 15 of the Value Added Tax Act 1994 (acquisitions from other member States and importations from outside the European Union), and “ imported ” shall be construed accordingly.

20

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.

21(1)

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.

(2)

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.

(3)

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.

22

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—

(a)

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

(b)

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.

23(1)

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.

(2)

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.

(3)

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.

(4)

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.

Part V Estate duty and capital gains tax on death24

In the event of the death of the person in respect of whom the exemptions under this paragraph are conferred, exemptions from—

(a)

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

(b)

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

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<uk:commentary href="#schedule-1-paragraph-4" refersTo="#c6858771"/>
<uk:commentary href="#schedule-1-paragraph-4" refersTo="#c6858781"/>
<uk:commentary href="#schedule-1-paragraph-5" refersTo="#c6858791"/>
<uk:commentary href="#schedule-1-paragraph-6" refersTo="#c6858801"/>
<uk:commentary href="#schedule-1-paragraph-7" refersTo="#c6858811"/>
<uk:commentary href="#schedule-1-part-II" refersTo="#c6858821"/>
<uk:commentary href="#schedule-1-paragraph-9" refersTo="#c6858831"/>
<uk:commentary href="#schedule-1-paragraph-9A" refersTo="#c6858841"/>
<uk:commentary href="#schedule-1-paragraph-9B" refersTo="#c6858861"/>
<uk:commentary href="#schedule-1-paragraph-9B" refersTo="#c6858871"/>
<uk:commentary href="#schedule-1-paragraph-10" refersTo="#c6858881"/>
<uk:commentary href="#schedule-1-paragraph-10" refersTo="#c6858891"/>
<uk:commentary href="#schedule-1-paragraph-12" refersTo="#c6858901"/>
<uk:commentary href="#schedule-1-paragraph-13" refersTo="#c6858911"/>
<uk:commentary href="#schedule-1-paragraph-13" refersTo="#c6858921"/>
<uk:commentary href="#schedule-1-paragraph-13" refersTo="#c6858931"/>
<uk:commentary href="#schedule-1-part-III" refersTo="#c6858941"/>
<uk:commentary href="#schedule-1-paragraph-16" refersTo="#c6858951"/>
<uk:commentary href="#schedule-1-paragraph-16" refersTo="#c6858961"/>
<uk:commentary href="#schedule-1-paragraph-16" refersTo="#c6858971"/>
<uk:commentary href="#schedule-1-paragraph-17" refersTo="#c6858981"/>
<uk:commentary href="#schedule-1-part-IV" refersTo="#c6859001"/>
<uk:commentary href="#schedule-1-part-IV" refersTo="#c6859011"/>
<uk:commentary href="#schedule-1-part-IV" refersTo="#c6859021"/>
<uk:commentary href="#schedule-1-part-IV" refersTo="#c6859031"/>
<uk:commentary href="#schedule-1-part-IV" refersTo="#key-db8919f1338a8190ee41c1b9c4dd4e21"/>
<uk:commentary href="#schedule-1-part-IV" refersTo="#key-10eb062dc99ef5894f1fe44185739c74"/>
<uk:commentary href="#schedule-1-part-IV" refersTo="#key-22840ee657d320856893276eb3f637fa"/>
<uk:commentary href="#schedule-1-part-IV" refersTo="#key-47dd4aa96ce4cad7bade196660000ef5"/>
<uk:commentary href="#schedule-1-part-IV" refersTo="#key-2cb68eb1fef3e386a66ae7322693bd75"/>
<uk:commentary href="#schedule-1-part-IV" refersTo="#key-57523f33eeddb3469b5e8b777917973b"/>
<uk:commentary href="#schedule-1-part-IV" refersTo="#key-ea045cc7cd9cae1c219035336743c899"/>
<uk:commentary href="#schedule-1-part-IV" refersTo="#key-002ce2e668fbdca22cade3d891381eba"/>
<uk:commentary href="#schedule-1-part-IV" refersTo="#key-7c6d6ec1c944b412ebe607ed1419b919"/>
<uk:commentary href="#schedule-1-part-IV" refersTo="#key-fa13c2ee50a21b1b078b83d02449104d"/>
<uk:commentary href="#schedule-1-part-IV" refersTo="#key-e08b643667e500540122b350afa1efc4"/>
<uk:commentary href="#schedule-1-part-IV" refersTo="#key-0158a528b26e6f916b9aff26eb2d2754"/>
<uk:commentary href="#schedule-1-part-IV" refersTo="#key-f1b73be9eef7e0b1a68e63f595af46ca"/>
<uk:commentary href="#schedule-1-part-IV" refersTo="#key-0e5b959b8a149ce866949dcad5224e65"/>
<uk:commentary href="#schedule-1-part-IV" refersTo="#key-30b152286923afa0190b9b4abf752f04"/>
<uk:commentary href="#schedule-1-part-IV" refersTo="#key-d5d573460fbb3f4c269a41c53adfdb1b"/>
<uk:commentary href="#schedule-1-part-IV" refersTo="#key-816fd1dd2d8e408c5065e89354c976ad"/>
<uk:commentary href="#schedule-1-part-IV" refersTo="#key-2e27b37b08de924b4d0dd52daf6c2971"/>
<uk:commentary href="#schedule-1-part-IV" refersTo="#key-0f9e28b019e904166864497a39b33071"/>
<uk:commentary href="#schedule-1-part-IV" refersTo="#key-7e608be61f08d617eebd21df4fc502d2"/>
<uk:commentary href="#schedule-1-part-IV" refersTo="#key-fbe704dc19c86e2635015f4882baa12d"/>
<uk:commentary href="#schedule-1-paragraph-19" refersTo="#c6859051"/>
<uk:commentary href="#schedule-1-paragraph-19" refersTo="#c6859061"/>
<uk:commentary href="#schedule-1-paragraph-19" refersTo="#key-71e3499d3bc321ee0647a81aecb8a7e4"/>
<uk:commentary href="#schedule-1-part-V" refersTo="#c6859071"/>
<uk:commentary href="#schedule-1-paragraph-24" refersTo="#c6859101"/>
<uk:commentary href="#schedule-1-paragraph-24" refersTo="#c6859111"/>
<uk:commentary href="#schedule-1-paragraph-9B" refersTo="#c6858851"/>
</otherAnalysis>
</analysis>
<temporalData source="#">
<temporalGroup eId="period-to-2020-12-17">
<timeInterval end="#date-2020-12-17" refersTo="#"/>
</temporalGroup>
<temporalGroup eId="period-from-1992-03-05">
<timeInterval start="#date-1992-03-05" refersTo="#"/>
</temporalGroup>
<temporalGroup eId="period-from-1992-03-06">
<timeInterval start="#date-1992-03-06" refersTo="#"/>
</temporalGroup>
<temporalGroup eId="period-from-1993-04-01">
<timeInterval start="#date-1993-04-01" refersTo="#"/>
</temporalGroup>
<temporalGroup eId="period-from-2004-05-06">
<timeInterval start="#date-2004-05-06" refersTo="#"/>
</temporalGroup>
<temporalGroup eId="period-from-2011-04-22-to-2018-06-28">
<timeInterval start="#date-2011-04-22" end="#date-2018-06-28" refersTo="#"/>
</temporalGroup>
<temporalGroup eId="period-from-2011-04-22-to-2020-12-17">
<timeInterval start="#date-2011-04-22" end="#date-2020-12-17" refersTo="#"/>
</temporalGroup>
</temporalData>
<references source="#">
<TLCEvent eId="enactment" href="" showAs="EnactmentDate"/>
<TLCLocation eId="extent-e+w+s+ni" href="" showAs="E+W+S+N.I."/>
<TLCLocation eId="extent-e+w+s" href="" showAs="E+W+S"/>
</references>
<notes source="#">
<note ukl:Name="Commentary" ukl:Type="F" class="commentary F" eId="c6858761" marker="F1">
<p>
Words substituted by
<ref eId="c00081" href="http://www.legislation.gov.uk/id/ukpga/1979/2">Customs and Excise Management Act 1979 (c. 2, SIF 40:1)</ref>
,
<ref eId="c00082" class="subref" href="http://www.legislation.gov.uk/id/ukpga/1979/2/section/177/1">s. 177(1)</ref>
,
<ref eId="c00083" class="subref operative" href="http://www.legislation.gov.uk/id/ukpga/1979/2/schedule/4/paragraph/12">Sch. 4 para. 12</ref>
</p>
</note>
<note ukl:Name="Commentary" ukl:Type="F" class="commentary F" eId="c6858781" marker="F2">
<p>
Words substituted by
<ref eId="c00089" href="http://www.legislation.gov.uk/id/ukpga/1979/2">Customs and Excise Management Act 1979 (c. 2, SIF 40:1)</ref>
,
<ref eId="c00090" class="subref" href="http://www.legislation.gov.uk/id/ukpga/1979/2/section/177/1">s. 177(1)</ref>
,
<ref eId="c00091" class="subref operative" href="http://www.legislation.gov.uk/id/ukpga/1979/2/schedule/4/paragraph/12">Sch. 4 para. 12</ref>
</p>
</note>
<note ukl:Name="Commentary" ukl:Type="F" class="commentary F" eId="c6858801" marker="F3">
<p>
Words substituted by
<ref eId="c00097" href="http://www.legislation.gov.uk/id/ukpga/1979/2">Customs and Excise Management Act 1979 (c. 2, SIF 40:1)</ref>
,
<ref eId="c00098" class="subref" href="http://www.legislation.gov.uk/id/ukpga/1979/2/section/177/1">s. 177(1)</ref>
,
<ref eId="c00099" class="subref operative" href="http://www.legislation.gov.uk/id/ukpga/1979/2/schedule/4/paragraph/12">Sch. 4 para. 12</ref>
</p>
</note>
<note ukl:Name="Commentary" ukl:Type="F" class="commentary F" eId="c6858811" marker="F4">
<p>
Words inserted by
<ref eId="c00100" href="http://www.legislation.gov.uk/id/ukpga/1972/41">Finance Act 1972 (c. 41)</ref>
,
<ref eId="c00101" class="subref operative" href="http://www.legislation.gov.uk/id/ukpga/1972/41/section/55/5">s. 55(5)</ref>
but without prejudice to operation of para. 7 as originally enacted with respect to purchase tax becoming due before 1.4.1973
</p>
</note>
<note ukl:Name="Commentary" ukl:Type="F" class="commentary F" eId="c6858831" marker="F5">
<p>
Words substituted by
<ref eId="c00113" href="http://www.legislation.gov.uk/id/ukpga/1979/2">Customs and Excise Management Act 1979 (c. 2, SIF 40:1)</ref>
,
<ref eId="c00114" class="subref" href="http://www.legislation.gov.uk/id/ukpga/1979/2/section/177/1">s. 177(1)</ref>
,
<ref eId="c00115" class="subref operative" href="http://www.legislation.gov.uk/id/ukpga/1979/2/schedule/4/paragraph/12">Sch. 4 para. 12</ref>
</p>
</note>
<note ukl:Name="Commentary" ukl:Type="F" class="commentary F" eId="c6858841" marker="F6">
<p>
<ref eId="c00116" class="subref" href="http://www.legislation.gov.uk/id/ukpga/1968/48/schedule/1/paragraph/9A">Sch. 1 para. 9A</ref>
inserted by
<ref eId="c00117" href="http://www.legislation.gov.uk/id/ukpga/1981/9">International Organisations Act 1981 (c. 9, SIF 68:1)</ref>
,
<ref eId="c00118" class="subref operative" href="http://www.legislation.gov.uk/id/ukpga/1981/9/section/5/1">s. 5(1)</ref>
</p>
</note>
<note ukl:Name="Commentary" ukl:Type="F" class="commentary F" eId="c6858861" marker="F7">
<p>
<ref eId="c00124" class="subref" href="http://www.legislation.gov.uk/id/ukpga/1968/48/schedule/1/paragraph/9B">Sch. 1 para. 9B</ref>
inserted (E.W.S.) (
<i>prosp.</i>
) by
<ref eId="c00125" href="http://www.legislation.gov.uk/id/ukpga/1989/42">Local Government and Housing Act 1989 (c. 42, SIF 81:1)</ref>
,
<ref eId="c00126" class="subref" href="http://www.legislation.gov.uk/id/ukpga/1989/42/section/194">ss. 194</ref>
,
<ref eId="c00127" class="subref" href="http://www.legislation.gov.uk/id/ukpga/1989/42/section/195/2">195(2)</ref>
,
<ref eId="c00128" class="subref operative" href="http://www.legislation.gov.uk/id/ukpga/1989/42/schedule/11/paragraph/14">Sch. 11 para. 14</ref>
</p>
</note>
<note ukl:Name="Commentary" ukl:Type="F" class="commentary F" eId="c6858871" marker="F8">
<p>
Words in
<ref eId="c00129" class="subref" href="http://www.legislation.gov.uk/id/ukpga/1968/48/schedule/1/paragraph/9B">Sch. 1 para. 9B</ref>
substituted (5.11.1993) by
<ref eId="c00130" href="http://www.legislation.gov.uk/id/ukpga/1992/14">Local Government Finance Act 1992 (c. 14)</ref>
,
<ref eId="c00131" class="subref" href="http://www.legislation.gov.uk/id/ukpga/1992/14/section/117/1">s. 117(1)</ref>
,
<ref eId="c00132" class="subref operative" href="http://www.legislation.gov.uk/id/ukpga/1992/14/schedule/13/paragraph/28">Sch. 13 para. 28</ref>
(with
<ref eId="c00133" class="subref" href="http://www.legislation.gov.uk/id/ukpga/1992/14/section/118/1/2/4">s. 118(1)(2)(4)</ref>
);
<ref eId="c00134" href="http://www.legislation.gov.uk/id/uksi/1993/194">S.I. 1993/194</ref>
,
<ref eId="c00135" class="subref operative" href="http://www.legislation.gov.uk/id/uksi/1993/194/article/2/a">art. 2(a)</ref>
</p>
</note>
<note ukl:Name="Commentary" ukl:Type="F" class="commentary F" eId="c6858881" marker="F9">
<p>
Words substituted by
<ref eId="c00136" href="http://www.legislation.gov.uk/id/ukpga/1979/2">Customs and Excise Management Act 1979 (c. 2, SIF 40:1)</ref>
,
<ref eId="c00137" class="subref" href="http://www.legislation.gov.uk/id/ukpga/1979/2/section/177/1">s. 177(1)</ref>
,
<ref eId="c00138" class="subref operative" href="http://www.legislation.gov.uk/id/ukpga/1979/2/schedule/4/paragraph/12">Sch. 4 para. 12</ref>
</p>
</note>
<note ukl:Name="Commentary" ukl:Type="F" class="commentary F" eId="c6858891" marker="F10">
<p>
Words inserted by
<ref eId="c00139" href="http://www.legislation.gov.uk/id/ukpga/1981/9">International Organisations Act 1981 (c. 9, SIF 68:1)</ref>
,
<ref eId="c00140" class="subref operative" href="http://www.legislation.gov.uk/id/ukpga/1981/9/section/5/1">s. 5(1)</ref>
</p>
</note>
<note ukl:Name="Commentary" ukl:Type="F" class="commentary F" eId="c6858901" marker="F11">
<p>
Words substituted by
<ref eId="c00141" href="http://www.legislation.gov.uk/id/ukpga/1979/2">Customs and Excise Management Act 1979 (c. 2, SIF 40:1)</ref>
,
<ref eId="c00142" class="subref" href="http://www.legislation.gov.uk/id/ukpga/1979/2/section/177/1">s. 177(1)</ref>
,
<ref eId="c00143" class="subref operative" href="http://www.legislation.gov.uk/id/ukpga/1979/2/schedule/4/paragraph/12">Sch. 4 para. 12</ref>
</p>
</note>
<note ukl:Name="Commentary" ukl:Type="F" class="commentary F" eId="c6858911" marker="F12">
<p>
Words substituted (
<i>prosp. as to words “or premiums”</i>
) by
<ref eId="c00144" href="http://www.legislation.gov.uk/id/ukpga/1973/38">Social Security Act 1973 (c. 38)</ref>
,
<ref eId="c00145" class="subref operative" href="http://www.legislation.gov.uk/id/ukpga/1973/38/schedule/27/paragraph/80">Sch. 27 para. 80</ref>
(
<i>a</i>
),
<ref eId="c00146" href="http://www.legislation.gov.uk/id/uksi/1974/164">S.I. 1974/164</ref>
,
<ref eId="c00147" class="subref" href="http://www.legislation.gov.uk/id/uksi/1974/164/article/2/1">art. 2(1)</ref>
,
<ref eId="c00148" class="subref operative" href="http://www.legislation.gov.uk/id/uksi/1974/164/schedule">Sch.</ref>
and 1974/823, art. 2(4)(
<i>a</i>
)(
<i>b</i>
) (iii), Sch.
</p>
</note>
<note ukl:Name="Commentary" ukl:Type="F" class="commentary F" eId="c6858921" marker="F13">
<p>
Words repealed by
<ref eId="c00149" href="http://www.legislation.gov.uk/id/ukpga/1975/18">Social Security (Consequential Provisions) Act 1975 (c. 18)</ref>
,
<ref eId="c00150" class="subref operative" href="http://www.legislation.gov.uk/id/ukpga/1975/18/schedule/1/part/I">Sch. 1 Pt. I</ref>
</p>
</note>
<note ukl:Name="Commentary" ukl:Type="F" class="commentary F" eId="c6858931" marker="F14">
<p>
Words inserted (
<i>prosp.</i>
) by
<ref eId="c00151" href="http://www.legislation.gov.uk/id/ukpga/1973/38">Social Security Act 1973 (c. 38)</ref>
,
<ref eId="c00152" class="subref operative" href="http://www.legislation.gov.uk/id/ukpga/1973/38/schedule/27/paragraph/80">Sch. 27 para. 80</ref>
(
<i>b</i>
)
<ref eId="c00153" href="http://www.legislation.gov.uk/id/uksi/1974/164">S.I. 1974/164</ref>
,
<ref eId="c00154" class="subref" href="http://www.legislation.gov.uk/id/uksi/1974/164/article/2/1">art. 2(1)</ref>
,
<ref eId="c00155" class="subref operative" href="http://www.legislation.gov.uk/id/uksi/1974/164/schedule">Sch.</ref>
and 1974/823, art. 2(4)(
<i>a</i>
)(b
<i/>
) (iii), Sch.
</p>
</note>
<note ukl:Name="Commentary" ukl:Type="F" class="commentary F" eId="c6858961" marker="F15">
<p>
Words substituted by
<ref eId="c00167" href="http://www.legislation.gov.uk/id/ukpga/1979/2">Customs and Excise Management Act 1979 (c. 2, SIF 40:1)</ref>
,
<ref eId="c00168" class="subref" href="http://www.legislation.gov.uk/id/ukpga/1979/2/section/177/1">s. 177(1)</ref>
,
<ref eId="c00169" class="subref operative" href="http://www.legislation.gov.uk/id/ukpga/1979/2/schedule/4/paragraph/12">Sch. 4 para. 12</ref>
</p>
</note>
<note ukl:Name="Commentary" ukl:Type="F" class="commentary F" eId="c6858971" marker="F16">
<p>
Words inserted by
<ref eId="c00170" href="http://www.legislation.gov.uk/id/ukpga/1981/9">International Organisations Act 1981 (c. 9, SIF 68:1)</ref>
,
<ref eId="c00171" class="subref operative" href="http://www.legislation.gov.uk/id/ukpga/1981/9/section/5/3">s. 5(3)</ref>
</p>
</note>
<note ukl:Name="Commentary" ukl:Type="F" class="commentary F" eId="c6858981" marker="F17">
<p>
Words substituted by
<ref eId="c00172" href="http://www.legislation.gov.uk/id/ukpga/1979/2">Customs and Excise Management Act 1979 (c. 2, SIF 40:1)</ref>
,
<ref eId="c00173" class="subref" href="http://www.legislation.gov.uk/id/ukpga/1979/2/section/177/1">s. 177(1)</ref>
,
<ref eId="c00174" class="subref operative" href="http://www.legislation.gov.uk/id/ukpga/1979/2/schedule/4/paragraph/12">Sch. 4 para. 12</ref>
</p>
</note>
<note ukl:Name="Commentary" ukl:Type="F" class="commentary F" eId="c6859051" marker="F18">
<p>
Sch. 1 para. 19(c) inserted (1.12.1992 to extent mentioned in
<ref eId="c00181" href="http://www.legislation.gov.uk/id/uksi/1992/2979">S.I. 1992/2979</ref>
,
<ref eId="c00182" class="subref operative" href="http://www.legislation.gov.uk/id/uksi/1992/2979/article/4">art. 4</ref>
and 1.1.1993 in so far as not already in force) by
<ref eId="c00183" href="http://www.legislation.gov.uk/id/ukpga/1992/48">Finance (No.2) Act 1992 (c.48)</ref>
,
<ref eId="c00184" class="subref" href="http://www.legislation.gov.uk/id/ukpga/1992/48/section/14/2">ss. 14(2)</ref>
,
<ref eId="c00185" class="subref operative" href="http://www.legislation.gov.uk/id/ukpga/1992/48/schedule/3/part/III/paragraph/90">Sch. 3 Pt. III para. 90</ref>
;
<ref eId="c00186" href="http://www.legislation.gov.uk/id/uksi/1992/2979">S.I. 1992/2979</ref>
,
<ref eId="c00187" class="subref" href="http://www.legislation.gov.uk/id/uksi/1992/2979/article/3">art. 3</ref>
,
<ref eId="c00188" class="subref operative" href="http://www.legislation.gov.uk/id/uksi/1992/2979/schedule/part/II">Sch. Pt. II</ref>
and 1992/3261, art. 3, Sch.
</p>
</note>
<note ukl:Name="Commentary" ukl:Type="F" class="commentary F" eId="c6859061" marker="F19">
<p>
Words in Sch. 1 para. 19(c) substituted (1.9.1994) by
<ref eId="c00190" href="http://www.legislation.gov.uk/id/ukpga/1994/23">1994 c. 23</ref>
,
<ref eId="c00191" class="subref" href="http://www.legislation.gov.uk/id/ukpga/1994/23/section/100/1">ss. 100(1)</ref>
,
<ref eId="c00192" class="subref" href="http://www.legislation.gov.uk/id/ukpga/1994/23/section/101/1">101(1)</ref>
,
<ref eId="c00193" class="subref operative" href="http://www.legislation.gov.uk/id/ukpga/1994/23/schedule/14/paragraph/4">Sch. 14 para. 4</ref>
</p>
</note>
<note ukl:Name="Commentary" ukl:Type="F" class="commentary F" eId="key-71e3499d3bc321ee0647a81aecb8a7e4" marker="F20">
<p>
Words in Sch. 1 para. 19(c) substituted (22.4.2011) by
<ref eId="c2q227dm2-00006" href="http://www.legislation.gov.uk/id/uksi/2011/1043">The Treaty of Lisbon (Changes in Terminology) Order 2011 (S.I. 2011/1043)</ref>
,
<ref eId="c2q227dm2-00007" class="subref operative" href="http://www.legislation.gov.uk/id/uksi/2011/1043/article/3">arts. 3</ref>
,
<ref eId="c2q227dm2-00008" class="subref" href="http://www.legislation.gov.uk/id/uksi/2011/1043/article/4">4</ref>
(with
<ref eId="c2q227dm2-00009" class="subref" href="http://www.legislation.gov.uk/id/uksi/2011/1043/article/3/2">arts. 3(2)</ref>
<ref eId="c2q227dm2-00010" class="subref" href="http://www.legislation.gov.uk/id/uksi/2011/1043/article/3/3">(3), </ref>
<ref eId="c2q227dm2-00011" class="subref" href="http://www.legislation.gov.uk/id/uksi/2011/1043/article/4/2">4(2), </ref>
<ref eId="c2q227dm2-00012" class="subref" href="http://www.legislation.gov.uk/id/uksi/2011/1043/article/6/4">6(4)</ref>
<ref eId="c2q227dm2-00013" class="subref" href="http://www.legislation.gov.uk/id/uksi/2011/1043/article/6/5">(5)</ref>
)
</p>
</note>
<note ukl:Name="Commentary" ukl:Type="F" class="commentary F" eId="c6859111" marker="F21">
<p>
<ref eId="c00226" class="subref" href="http://www.legislation.gov.uk/id/ukpga/1968/48/schedule/1/paragraph/24/b">Sch. 1 para. 24(b)</ref>
repealed (6.3.1992 with effect as mentioned in s. 289(1)(2) of the repealing Act) by
<ref eId="c00227" href="http://www.legislation.gov.uk/id/ukpga/1992/12">Taxation Of Chargeable Gains Act 1992 (c.12)</ref>
,
<ref eId="c00228" class="subref" href="http://www.legislation.gov.uk/id/ukpga/1992/12/section/289/1/2">ss. 289(1)(2)</ref>
,
<ref eId="c00229" class="subref" href="http://www.legislation.gov.uk/id/ukpga/1992/12/section/290">290</ref>
,
<ref eId="c00230" class="subref operative" href="http://www.legislation.gov.uk/id/ukpga/1992/12/schedule/12">Sch. 12</ref>
(with
<ref eId="c00231" class="subref" href="http://www.legislation.gov.uk/id/ukpga/1992/12/schedule/11/paragraph/22">Sch. 11 paras. 22</ref>
,
<ref eId="c00232" class="subref" href="http://www.legislation.gov.uk/id/ukpga/1992/12/schedule/11/paragraph/26/2">26(2)</ref>
,
<ref eId="c00233" class="subref" href="http://www.legislation.gov.uk/id/ukpga/1992/12/schedule/11/paragraph/27">27</ref>
)
</p>
</note>
<note ukl:Name="Commentary" ukl:Type="C" class="commentary C" eId="c6858741" marker="C1">
<p>
<ref eId="c00102" class="subref" href="http://www.legislation.gov.uk/id/ukpga/1968/48/schedule/1/part/I">Sch. 1 Pt. I</ref>
: power to apply conferred (1.9.1997) by
<ref eId="c00103" href="http://www.legislation.gov.uk/id/ukpga/1997/7">1997 c. 7</ref>
,
<ref eId="c00104" class="subref operative" href="http://www.legislation.gov.uk/id/ukpga/1997/7/section/7/2/b">ss. 7(2)(b)</ref>
,
<ref eId="c00105" class="subref" href="http://www.legislation.gov.uk/id/ukpga/1997/7/section/7/6">7(6)</ref>
;
<ref eId="c00106" href="http://www.legislation.gov.uk/id/uksi/1997/2111">S.I. 1997/2111</ref>
,
<ref eId="c00107" class="subref operative" href="http://www.legislation.gov.uk/id/uksi/1997/2111/article/2">art. 2</ref>
</p>
<p>
<ref eId="c00108" class="subref" href="http://www.legislation.gov.uk/id/ukpga/1968/48/schedule/1/part/I">Sch. 1 Pt. I</ref>
: power to apply conferred (
<i>temp.</i>
) (26.5.1999) by
<ref eId="c00109" href="http://www.legislation.gov.uk/id/ukpga/1999/7">1999 c. 7</ref>
,
<ref eId="c00110" class="subref operative" href="http://www.legislation.gov.uk/id/ukpga/1999/7/section/2/1/b/6">s. 2(1)(b)(6)</ref>
;
<ref eId="c00111" href="http://www.legislation.gov.uk/id/uksi/1999/1511">S.I. 1999/1511</ref>
,
<ref eId="c00112" class="subref operative" href="http://www.legislation.gov.uk/id/uksi/1999/1511/article/2">art. 2</ref>
</p>
</note>
<note ukl:Name="Commentary" ukl:Type="C" class="commentary C" eId="c6858751" marker="C2">
<p>
<ref eId="c00077" class="subref" href="http://www.legislation.gov.uk/id/ukpga/1968/48/schedule/1/paragraph/3">Sch. 1 para. 3</ref>
extended by
<ref eId="c00078" href="http://www.legislation.gov.uk/id/ukpga/1982/16">Civil Aviation Act 1982 (c. 16, SIF 9)</ref>
,
<ref eId="c00079" class="subref" href="http://www.legislation.gov.uk/id/ukpga/1982/16/section/24">s. 24</ref>
,
<ref eId="c00080" class="subref operative" href="http://www.legislation.gov.uk/id/ukpga/1982/16/schedule/4/paragraph/1/2">Sch. 4 para. 1(2)</ref>
</p>
</note>
<note ukl:Name="Commentary" ukl:Type="C" class="commentary C" eId="c6858771" marker="C3">
<p>
<ref eId="c00084" class="subref" href="http://www.legislation.gov.uk/id/ukpga/1968/48/schedule/1/paragraph/4">Sch. 1 paras. 4</ref>
,
<ref eId="c00085" class="subref" href="http://www.legislation.gov.uk/id/ukpga/1968/48/schedule/1/paragraph/5">5</ref>
extended by
<ref eId="c00086" href="http://www.legislation.gov.uk/id/ukpga/1982/16">Civil Aviation Act 1982 (c. 16, SIF 9)</ref>
,
<ref eId="c00087" class="subref" href="http://www.legislation.gov.uk/id/ukpga/1982/16/section/24">s. 24</ref>
,
<ref eId="c00088" class="subref operative" href="http://www.legislation.gov.uk/id/ukpga/1982/16/schedule/4/paragraph/1/2">Sch. 4 para. 1(2)</ref>
</p>
</note>
<note ukl:Name="Commentary" ukl:Type="C" class="commentary C" eId="c6858791" marker="C4">
<p>
<ref eId="c00092" class="subref" href="http://www.legislation.gov.uk/id/ukpga/1968/48/schedule/1/paragraph/4">Sch. 1 paras. 4</ref>
,
<ref eId="c00093" class="subref" href="http://www.legislation.gov.uk/id/ukpga/1968/48/schedule/1/paragraph/5">5</ref>
extended by
<ref eId="c00094" href="http://www.legislation.gov.uk/id/ukpga/1982/16">Civil Aviation Act 1982 (c. 16, SIF 9)</ref>
,
<ref eId="c00095" class="subref" href="http://www.legislation.gov.uk/id/ukpga/1982/16/section/24">s. 24</ref>
,
<ref eId="c00096" class="subref operative" href="http://www.legislation.gov.uk/id/ukpga/1982/16/schedule/4/paragraph/1/2">Sch. 4 para. 1(2)</ref>
</p>
</note>
<note ukl:Name="Commentary" ukl:Type="C" class="commentary C" eId="c6858821" marker="C5">
<p>
<ref eId="c00156" class="subref" href="http://www.legislation.gov.uk/id/ukpga/1968/48/schedule/1/part/II">Sch. 1 Pt. II</ref>
: power to apply conferred (
<i>temp.</i>
) (26.5.1999) by
<ref eId="c00157" href="http://www.legislation.gov.uk/id/ukpga/1999/7">1999 c. 7</ref>
,
<ref eId="c00158" class="subref operative" href="http://www.legislation.gov.uk/id/ukpga/1999/7/section/2/1/c/6">s. 2(1)(c)(6)</ref>
;
<ref eId="c00159" href="http://www.legislation.gov.uk/id/uksi/1999/1511">S.I. 1999/1511</ref>
,
<ref eId="c00160" class="subref operative" href="http://www.legislation.gov.uk/id/uksi/1999/1511/article/2">art. 2</ref>
</p>
</note>
<note ukl:Name="Commentary" ukl:Type="C" class="commentary C" eId="c6858941" marker="C6">
<p>
<ref eId="c00175" class="subref" href="http://www.legislation.gov.uk/id/ukpga/1968/48/schedule/1/part/III">Sch. 1 Pt. III</ref>
: power to apply conferred (
<i>temp.</i>
) (26.5.1999) by
<ref eId="c00176" href="http://www.legislation.gov.uk/id/ukpga/1999/7">1999 c. 7</ref>
,
<ref eId="c00177" class="subref operative" href="http://www.legislation.gov.uk/id/ukpga/1999/7/section/2/1/c/6">s. 2(1)(c)(6)</ref>
;
<ref eId="c00178" href="http://www.legislation.gov.uk/id/uksi/1999/1511">S.I. 1999/1511</ref>
,
<ref eId="c00179" class="subref operative" href="http://www.legislation.gov.uk/id/uksi/1999/1511/article/2">art. 2</ref>
</p>
</note>
<note ukl:Name="Commentary" ukl:Type="C" class="commentary C" eId="c6858951" marker="C7">
<p>
<ref eId="c00161" class="subref" href="http://www.legislation.gov.uk/id/ukpga/1968/48/schedule/1/paragraph/16">Sch. 1 para. 16</ref>
: power to apply conferred (18.12.1996) by
<ref eId="c00162" href="http://www.legislation.gov.uk/id/ukpga/1996/63">1996 c. 63</ref>
,
<ref eId="c00163" class="subref" href="http://www.legislation.gov.uk/id/ukpga/1996/63/section/1/3">s. 1(3)</ref>
,
<ref eId="c00164" class="subref" href="http://www.legislation.gov.uk/id/ukpga/1996/63/schedule/paragraph/5/c">Sch. paras. 5(c)</ref>
,
<ref eId="c00165" class="subref" href="http://www.legislation.gov.uk/id/ukpga/1996/63/schedule/paragraph/7">7</ref>
,
<ref eId="c00166" class="subref operative" href="http://www.legislation.gov.uk/id/ukpga/1996/63/schedule/paragraph/8/2/3">8(2)(3)</ref>
</p>
</note>
<note ukl:Name="Commentary" ukl:Type="C" class="commentary C" eId="c6859001" marker="C8">
<p>
Sch. 1 Pt. 4 (paras. 19–23) restricted by
<ref eId="c00195" href="http://www.legislation.gov.uk/id/uksi/1988/1298">S.I. 1988/1298</ref>
,
<ref eId="c00196" class="subref operative" href="http://www.legislation.gov.uk/id/uksi/1988/1298/article/13/2/3/4">arts. 13(2)(3)(4)</ref>
,
<ref eId="c00197" class="subref" href="http://www.legislation.gov.uk/id/uksi/1988/1298/article/14/2">14(2)</ref>
and by
<ref eId="c00198" href="http://www.legislation.gov.uk/id/uksi/1988/1299">S.I. 1988/1299</ref>
,
<ref eId="c00199" class="subref operative" href="http://www.legislation.gov.uk/id/uksi/1988/1299/article/13/3/4/5">art. 13(3)(4)(5)</ref>
</p>
</note>
<note ukl:Name="Commentary" ukl:Type="C" class="commentary C" eId="c6859011" marker="C9">
<p>
Sch. 1 Pt. 4 excluded by
<ref eId="c00201" href="http://www.legislation.gov.uk/id/uksi/1991/757">S.I. 1991/757</ref>
art. 13(6)(7) Pt. III.
</p>
</note>
<note ukl:Name="Commentary" ukl:Type="C" class="commentary C" eId="c6859021" marker="C10">
<p>
Sch. 1 Pt. 4 restricted (with effect as mentioned in art. 1(1) of the amending S.I.) by
<ref eId="c00203" href="http://www.legislation.gov.uk/id/uksi/1994/1890">S.I. 1994/1890</ref>
,
<rref eId="c00204" class="subref" from="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" ukl:CitationRef="c00203">arts. 13(2)-(4)</rref>
,
<ref eId="c00205" class="subref" href="http://www.legislation.gov.uk/id/uksi/1994/1890/article/14/3">14(3)</ref>
</p>
</note>
<note ukl:Name="Commentary" ukl:Type="C" class="commentary C" eId="c6859031" marker="C11">
<p>
Sch. 1 Pt. 4 restricted (with effect as mentioned in art. 1 of the amending S.I.) by
<ref eId="c00207" href="http://www.legislation.gov.uk/id/uksi/1995/266">S.I. 1995/266</ref>
,
<ref eId="c00208" class="subref operative" href="http://www.legislation.gov.uk/id/uksi/1995/266/article/13/3/4">arts. 13(3)(4)</ref>
,
<ref eId="c00209" class="subref" href="http://www.legislation.gov.uk/id/uksi/1995/266/article/14/3">14(3)</ref>
</p>
<p>
Sch. 1 Pt. 4 restricted (with effect as mentioned in art. 1 of the amending S.I.) by
<ref eId="c00211" href="http://www.legislation.gov.uk/id/uksi/1999/1125">S.I. 1999/1125</ref>
,
<ref eId="c00212" class="subref operative" href="http://www.legislation.gov.uk/id/uksi/1999/1125/article/15">art. 15</ref>
</p>
<p>
Sch. 1 Pt. 4 restricted (with effect as mentioned in art. 1 of the amending S.I.) by
<ref eId="c00214" href="http://www.legislation.gov.uk/id/uksi/1999/1125">S.I. 1999/1125</ref>
,
<ref eId="c00215" class="subref operative" href="http://www.legislation.gov.uk/id/uksi/1999/1125/article/16/2">art. 16(2)</ref>
</p>
<p>
Sch. 1 Pt. 4 restricted (with effect as mentioned in art. 1 of the amending S.I.) by
<ref eId="c00217" href="http://www.legislation.gov.uk/id/uksi/2000/1105">S.I. 2000/1105</ref>
,
<ref eId="c00218" class="subref operative" href="http://www.legislation.gov.uk/id/uksi/2000/1105/article/14">art. 14</ref>
</p>
<p>
Sch. 1 Pt. 4 (paras. 19-23) restricted (17.7.2002) by
<ref eId="c00220" href="http://www.legislation.gov.uk/id/uksi/2002/1826">S.I. 2002/1826</ref>
,
<rref eId="c00221" class="subref" from="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" ukl:CitationRef="c00220">arts. 14(3)-(5)</rref>
,
<ref eId="c00222" class="subref" href="http://www.legislation.gov.uk/id/uksi/2002/1826/article/15/2/3">15(2)(3)</ref>
,
<ref eId="c00223" class="subref" href="http://www.legislation.gov.uk/id/uksi/2002/1826/article/19/2">19(2)</ref>
</p>
</note>
<note ukl:Name="Commentary" ukl:Type="C" class="commentary C" eId="key-db8919f1338a8190ee41c1b9c4dd4e21" marker="C12">
<p>
Sch. 1 Pt. 4 restricted (6.5.2004 coming into force in accordance with art. 1) by
<ref eId="c2q05jp42-00008" href="http://www.legislation.gov.uk/id/uksi/2004/1282">Preparatory Commission for the Comprehensive Nuclear-Test-Ban Treaty Organization (Immunities and Privileges) Order 2004 (S.I. 2004/1282)</ref>
,
<ref eId="c2q05jp42-00009" class="subref" href="http://www.legislation.gov.uk/id/uksi/2004/1282/article/1">arts. 1</ref>
,
<rref eId="c2q05jp42-00010" class="subref" from="http://www.legislation.gov.uk/id/uksi/2004/1282/article/14/2" upTo="http://www.legislation.gov.uk/id/uksi/2004/1282/article/14/4" ukl:CitationRef="c2q05jp42-00008">14(2)-(4)</rref>
,
<ref eId="c2q05jp42-00011" class="subref" href="http://www.legislation.gov.uk/id/uksi/2004/1282/article/15/2">15(2)</ref>
</p>
</note>
<note ukl:Name="Commentary" ukl:Type="C" class="commentary C" eId="key-10eb062dc99ef5894f1fe44185739c74" marker="C13">
<p>
Sch. 1 Pt. 4 restricted (1.7.2005) by
<ref eId="c2q0w9182-00016" href="http://www.legislation.gov.uk/id/uksi/2005/1456">G8 Gleneagles (Immunities and Privileges) Order 2005 (S.I. 2005/1456)</ref>
,
<ref eId="c2q0w9182-00017" class="subref" href="http://www.legislation.gov.uk/id/uksi/2005/1456/article/1">arts. 1</ref>
,
<ref eId="c2q0w9182-00018" class="subref operative" href="http://www.legislation.gov.uk/id/uksi/2005/1456/article/2/3">2(3)</ref>
</p>
</note>
<note ukl:Name="Commentary" ukl:Type="C" class="commentary C" eId="key-22840ee657d320856893276eb3f637fa" marker="C14">
<p>
Sch. 1 Pt. 4 excluded (19.7.2006 coming into force in accordance with art. 1) by
<ref eId="c2q1lsh52-00007" href="http://www.legislation.gov.uk/id/uksi/2006/1922">European Organization for Nuclear Research (Privileges and Immunities) Order 2006 (S.I. 2006/1922)</ref>
,
<ref eId="c2q1lsh52-00008" class="subref" href="http://www.legislation.gov.uk/id/uksi/2006/1922/article/1">arts. 1</ref>
,
<ref eId="c2q1lsh52-00009" class="subref operative" href="http://www.legislation.gov.uk/id/uksi/2006/1922/article/12/3">12(3)</ref>
</p>
</note>
<note ukl:Name="Commentary" ukl:Type="C" class="commentary C" eId="key-47dd4aa96ce4cad7bade196660000ef5" marker="C15">
<p>
Sch. 1 Pt. 4 restricted (S.) (12.2.2009) by
<ref eId="c2q1o1t02-00074" href="http://www.legislation.gov.uk/id/ssi/2009/44">International Organisations (Immunities and Privileges) (Scotland) Order 2009 (S.S.I. 2009/44)</ref>
,
<ref eId="c2q1o1t02-00075" class="subref" href="http://www.legislation.gov.uk/id/ssi/2009/44/article/1">art. 1</ref>
,
<ref eId="c2q1o1t02-00076" class="subref operative" href="http://www.legislation.gov.uk/id/ssi/2009/44/schedule/6/paragraph/7/3">Sch. 6 para. 7(3)</ref>
</p>
</note>
<note ukl:Name="Commentary" ukl:Type="C" class="commentary C" eId="key-2cb68eb1fef3e386a66ae7322693bd75" marker="C16">
<p>
Sch. 1 Pt. 4 restricted (S.) (12.2.2009) by
<ref eId="c2q1o1t02-00102" href="http://www.legislation.gov.uk/id/ssi/2009/44">International Organisations (Immunities and Privileges) (Scotland) Order 2009 (S.S.I. 2009/44)</ref>
,
<ref eId="c2q1o1t02-00103" class="subref" href="http://www.legislation.gov.uk/id/ssi/2009/44/article/1">art. 1</ref>
,
<ref eId="c2q1o1t02-00104" class="subref" href="http://www.legislation.gov.uk/id/ssi/2009/44/schedule/8/paragraph/7/3">Sch. 8 para. 7(3)</ref>
<ref eId="c2q1o1t02-00105" class="subref operative" href="http://www.legislation.gov.uk/id/ssi/2009/44/schedule/8/paragraph/7/4">(4)</ref>
</p>
</note>
<note ukl:Name="Commentary" ukl:Type="C" class="commentary C" eId="key-57523f33eeddb3469b5e8b777917973b" marker="C17">
<p>
Sch. 1 Pt. 4 restricted (S.) (12.2.2009) by
<ref eId="c2q1o1t02-00007" href="http://www.legislation.gov.uk/id/ssi/2009/44">International Organisations (Immunities and Privileges) (Scotland) Order 2009 (S.S.I. 2009/44)</ref>
,
<ref eId="c2q1o1t02-00008" class="subref" href="http://www.legislation.gov.uk/id/ssi/2009/44/article/1">art. 1</ref>
,
<rref eId="c2q1o1t02-00009" class="subref" from="http://www.legislation.gov.uk/id/ssi/2009/44/schedule/1/paragraph/6/4" upTo="http://www.legislation.gov.uk/id/ssi/2009/44/schedule/1/paragraph/6/6" ukl:CitationRef="c2q1o1t02-00007">Sch. 1 para. 6(4)-(6)</rref>
</p>
</note>
<note ukl:Name="Commentary" ukl:Type="C" class="commentary C" eId="key-ea045cc7cd9cae1c219035336743c899" marker="C18">
<p>
Sch. 1 Pt. 4 restricted (S.) (12.2.2009) by
<ref eId="c2q1o1t02-00044" href="http://www.legislation.gov.uk/id/ssi/2009/44">International Organisations (Immunities and Privileges) (Scotland) Order 2009 (S.S.I. 2009/44)</ref>
,
<ref eId="c2q1o1t02-00045" class="subref" href="http://www.legislation.gov.uk/id/ssi/2009/44/article/1">art. 1</ref>
,
<ref eId="c2q1o1t02-00046" class="subref" href="http://www.legislation.gov.uk/id/ssi/2009/44/schedule/4/paragraph/7/2">Sch. 4 para. 7(2)</ref>
<ref eId="c2q1o1t02-00047" class="subref operative" href="http://www.legislation.gov.uk/id/ssi/2009/44/schedule/4/paragraph/7/3">(3)</ref>
</p>
</note>
<note ukl:Name="Commentary" ukl:Type="C" class="commentary C" eId="key-002ce2e668fbdca22cade3d891381eba" marker="C19">
<p>
Sch. 1 Pt. 4 excluded (S.) (12.2.2009) by
<ref eId="c2q1o1t02-00139" href="http://www.legislation.gov.uk/id/ssi/2009/44">International Organisations (Immunities and Privileges) (Scotland) Order 2009 (S.S.I. 2009/44)</ref>
,
<ref eId="c2q1o1t02-00140" class="subref" href="http://www.legislation.gov.uk/id/ssi/2009/44/article/1">art. 1</ref>
,
<ref eId="c2q1o1t02-00141" class="subref operative" href="http://www.legislation.gov.uk/id/ssi/2009/44/schedule/12/paragraph/8/3">Sch. 12 para. 8(3)</ref>
</p>
</note>
<note ukl:Name="Commentary" ukl:Type="C" class="commentary C" eId="key-7c6d6ec1c944b412ebe607ed1419b919" marker="C20">
<p>
Sch. 1 Pt. 4 restricted (S.) (12.2.2009) by
<ref eId="c2q1o1t02-00130" href="http://www.legislation.gov.uk/id/ssi/2009/44">International Organisations (Immunities and Privileges) (Scotland) Order 2009 (S.S.I. 2009/44)</ref>
,
<ref eId="c2q1o1t02-00131" class="subref" href="http://www.legislation.gov.uk/id/ssi/2009/44/article/1">art. 1</ref>
,
<ref eId="c2q1o1t02-00132" class="subref operative" href="http://www.legislation.gov.uk/id/ssi/2009/44/schedule/9/paragraph/7/2">Sch. 9 para. 7(2)</ref>
</p>
</note>
<note ukl:Name="Commentary" ukl:Type="C" class="commentary C" eId="key-fa13c2ee50a21b1b078b83d02449104d" marker="C21">
<p>
Sch. 1 Pt. 4 restricted (S.) (12.2.2009) by
<ref eId="c2q1o1t02-00016" href="http://www.legislation.gov.uk/id/ssi/2009/44">International Organisations (Immunities and Privileges) (Scotland) Order 2009 (S.S.I. 2009/44)</ref>
,
<ref eId="c2q1o1t02-00017" class="subref" href="http://www.legislation.gov.uk/id/ssi/2009/44/article/1">art. 1</ref>
,
<ref eId="c2q1o1t02-00018" class="subref operative" href="http://www.legislation.gov.uk/id/ssi/2009/44/schedule/1/paragraph/7/4">Sch. 1 para. 7(4)</ref>
</p>
</note>
<note ukl:Name="Commentary" ukl:Type="C" class="commentary C" eId="key-e08b643667e500540122b350afa1efc4" marker="C22">
<p>
Sch. 1 Pt. 4 restricted (S.) (12.2.2009) by
<ref eId="c2q1o1t02-00034" href="http://www.legislation.gov.uk/id/ssi/2009/44">International Organisations (Immunities and Privileges) (Scotland) Order 2009 (S.S.I. 2009/44)</ref>
,
<ref eId="c2q1o1t02-00035" class="subref" href="http://www.legislation.gov.uk/id/ssi/2009/44/article/1">art. 1</ref>
,
<ref eId="c2q1o1t02-00036" class="subref operative" href="http://www.legislation.gov.uk/id/ssi/2009/44/schedule/3/paragraph/7/3">Sch. 3 para. 7(3)</ref>
</p>
</note>
<note ukl:Name="Commentary" ukl:Type="C" class="commentary C" eId="key-0158a528b26e6f916b9aff26eb2d2754" marker="C23">
<p>
Sch. 1 Pt. 4 restricted (S.) (12.2.2009) by
<ref eId="c2q1o1t02-00083" href="http://www.legislation.gov.uk/id/ssi/2009/44">International Organisations (Immunities and Privileges) (Scotland) Order 2009 (S.S.I. 2009/44)</ref>
,
<ref eId="c2q1o1t02-00084" class="subref" href="http://www.legislation.gov.uk/id/ssi/2009/44/article/1">art. 1</ref>
,
<rref eId="c2q1o1t02-00085" class="subref" from="http://www.legislation.gov.uk/id/ssi/2009/44/schedule/7/paragraph/6/3" upTo="http://www.legislation.gov.uk/id/ssi/2009/44/schedule/7/paragraph/6/5" ukl:CitationRef="c2q1o1t02-00083">Sch. 7 para. 6(3)-(5)</rref>
</p>
</note>
<note ukl:Name="Commentary" ukl:Type="C" class="commentary C" eId="key-f1b73be9eef7e0b1a68e63f595af46ca" marker="C24">
<p>
Sch. 1 Pt. 4 restricted (S.) (12.2.2009) by
<ref eId="c2q1o1t02-00064" href="http://www.legislation.gov.uk/id/ssi/2009/44">International Organisations (Immunities and Privileges) (Scotland) Order 2009 (S.S.I. 2009/44)</ref>
,
<ref eId="c2q1o1t02-00065" class="subref" href="http://www.legislation.gov.uk/id/ssi/2009/44/article/1">art. 1</ref>
,
<ref eId="c2q1o1t02-00066" class="subref" href="http://www.legislation.gov.uk/id/ssi/2009/44/schedule/6/paragraph/6/4">Sch. 6 para. 6(4)</ref>
<ref eId="c2q1o1t02-00067" class="subref operative" href="http://www.legislation.gov.uk/id/ssi/2009/44/schedule/6/paragraph/6/5">(5)</ref>
</p>
</note>
<note ukl:Name="Commentary" ukl:Type="C" class="commentary C" eId="key-0e5b959b8a149ce866949dcad5224e65" marker="C25">
<p>
Sch. 1 Pt. 4 restricted (S.) (12.2.2009) by
<ref eId="c2q1o1t02-00025" href="http://www.legislation.gov.uk/id/ssi/2009/44">International Organisations (Immunities and Privileges) (Scotland) Order 2009 (S.S.I. 2009/44)</ref>
,
<ref eId="c2q1o1t02-00026" class="subref" href="http://www.legislation.gov.uk/id/ssi/2009/44/article/1">art. 1</ref>
,
<rref eId="c2q1o1t02-00027" class="subref" from="http://www.legislation.gov.uk/id/ssi/2009/44/schedule/3/paragraph/6/3" upTo="http://www.legislation.gov.uk/id/ssi/2009/44/schedule/3/paragraph/6/5" ukl:CitationRef="c2q1o1t02-00025">Sch. 3 para. 6(3)-(5)</rref>
</p>
</note>
<note ukl:Name="Commentary" ukl:Type="C" class="commentary C" eId="key-30b152286923afa0190b9b4abf752f04" marker="C26">
<p>
Sch. 1 Pt. 4 restricted (S.) (12.2.2009) by
<ref eId="c2q1o1t02-00054" href="http://www.legislation.gov.uk/id/ssi/2009/44">International Organisations (Immunities and Privileges) (Scotland) Order 2009 (S.S.I. 2009/44)</ref>
,
<ref eId="c2q1o1t02-00055" class="subref" href="http://www.legislation.gov.uk/id/ssi/2009/44/article/1">art. 1</ref>
,
<ref eId="c2q1o1t02-00056" class="subref operative" href="http://www.legislation.gov.uk/id/ssi/2009/44/schedule/4/paragraph/8/3">Sch. 4 para. 8(3)</ref>
</p>
</note>
<note ukl:Name="Commentary" ukl:Type="C" class="commentary C" eId="key-d5d573460fbb3f4c269a41c53adfdb1b" marker="C27">
<p>
Sch. 1 Pt. 4 restricted (S.) (12.2.2009) by
<ref eId="c2q1o1t02-00092" href="http://www.legislation.gov.uk/id/ssi/2009/44">International Organisations (Immunities and Privileges) (Scotland) Order 2009 (S.S.I. 2009/44)</ref>
,
<ref eId="c2q1o1t02-00093" class="subref" href="http://www.legislation.gov.uk/id/ssi/2009/44/article/1">art. 1</ref>
,
<rref eId="c2q1o1t02-00094" class="subref" from="http://www.legislation.gov.uk/id/ssi/2009/44/schedule/8/paragraph/6/3" upTo="http://www.legislation.gov.uk/id/ssi/2009/44/schedule/8/paragraph/6/5" ukl:CitationRef="c2q1o1t02-00092">Sch. 8 para. 6(3)-(5)</rref>
</p>
</note>
<note ukl:Name="Commentary" ukl:Type="C" class="commentary C" eId="key-816fd1dd2d8e408c5065e89354c976ad" marker="C28">
<p>
Sch. 1 Pt. 4 restricted (S.) (12.2.2009) by
<ref eId="c2q1o1t02-00121" href="http://www.legislation.gov.uk/id/ssi/2009/44">International Organisations (Immunities and Privileges) (Scotland) Order 2009 (S.S.I. 2009/44)</ref>
,
<ref eId="c2q1o1t02-00122" class="subref" href="http://www.legislation.gov.uk/id/ssi/2009/44/article/1">art. 1</ref>
,
<rref eId="c2q1o1t02-00123" class="subref" from="http://www.legislation.gov.uk/id/ssi/2009/44/schedule/9/paragraph/6/3" upTo="http://www.legislation.gov.uk/id/ssi/2009/44/schedule/9/paragraph/6/5" ukl:CitationRef="c2q1o1t02-00121">Sch. 9 para. 6(3)-(5)</rref>
</p>
</note>
<note ukl:Name="Commentary" ukl:Type="C" class="commentary C" eId="key-2e27b37b08de924b4d0dd52daf6c2971" marker="C29">
<p>
Sch. 1 Pt. 4 restricted (S.) (12.2.2009) by
<ref eId="c2q1o1t02-00112" href="http://www.legislation.gov.uk/id/ssi/2009/44">International Organisations (Immunities and Privileges) (Scotland) Order 2009 (S.S.I. 2009/44)</ref>
,
<ref eId="c2q1o1t02-00113" class="subref" href="http://www.legislation.gov.uk/id/ssi/2009/44/article/1">art. 1</ref>
,
<ref eId="c2q1o1t02-00114" class="subref operative" href="http://www.legislation.gov.uk/id/ssi/2009/44/schedule/8/paragraph/11/2">Sch. 8 para. 11(2)</ref>
</p>
</note>
<note ukl:Name="Commentary" ukl:Type="C" class="commentary C" eId="key-0f9e28b019e904166864497a39b33071" marker="C30">
<p>
Sch. 1 Pt. 4 restricted (9.7.2009) by
<ref eId="c2q1t9cu2-00016" href="http://www.legislation.gov.uk/id/uksi/2009/1748">European Organization for Astronomical Research in the Southern Hemisphere (Immunities and Privileges) Order 2009 (S.I. 2009/1748)</ref>
,
<ref eId="c2q1t9cu2-00017" class="subref" href="http://www.legislation.gov.uk/id/uksi/2009/1748/article/1">arts. 1</ref>
,
<ref eId="c2q1t9cu2-00018" class="subref operative" href="http://www.legislation.gov.uk/id/uksi/2009/1748/article/15/2">15(2)</ref>
(as amended (28.6.2018) by
<ref eId="c2k6wbzs3-00016" href="http://www.legislation.gov.uk/id/uksi/2018/787">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)</ref>
,
<ref eId="c2k6wbzs3-00017" class="subref" href="http://www.legislation.gov.uk/id/uksi/2018/787/article/1/2">arts. 1(2)</ref>
,
<ref eId="c2k6wbzs3-00018" class="subref operative" href="http://www.legislation.gov.uk/id/uksi/2018/787/article/3">3</ref>
)
</p>
</note>
<note ukl:Name="Commentary" ukl:Type="C" class="commentary C" eId="key-7e608be61f08d617eebd21df4fc502d2" marker="C31">
<p>
Sch. 1 Pt. 4 restricted (9.7.2009) by
<ref eId="c2q1t9cu2-00007" href="http://www.legislation.gov.uk/id/uksi/2009/1748">European Organization for Astronomical Research in the Southern Hemisphere (Immunities and Privileges) Order 2009 (S.I. 2009/1748)</ref>
,
<ref eId="c2q1t9cu2-00008" class="subref" href="http://www.legislation.gov.uk/id/uksi/2009/1748/article/1">arts. 1</ref>
,
<ref eId="c2q1t9cu2-00009" class="subref operative" href="http://www.legislation.gov.uk/id/uksi/2009/1748/article/14/2">14(2)</ref>
(as amended (28.6.2018) by
<ref eId="c2k6wbzs3-00007" href="http://www.legislation.gov.uk/id/uksi/2018/787">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)</ref>
,
<ref eId="c2k6wbzs3-00008" class="subref" href="http://www.legislation.gov.uk/id/uksi/2018/787/article/1/2">arts. 1(2)</ref>
,
<ref eId="c2k6wbzs3-00009" class="subref operative" href="http://www.legislation.gov.uk/id/uksi/2018/787/article/3">3</ref>
)
</p>
</note>
<note ukl:Name="Commentary" ukl:Type="C" class="commentary C" eId="key-fbe704dc19c86e2635015f4882baa12d" marker="C32">
<p>
Sch. 1 Pt. 4 restricted (9.7.2009) by
<ref eId="c2q1t9cu2-00025" href="http://www.legislation.gov.uk/id/uksi/2009/1748">European Organization for Astronomical Research in the Southern Hemisphere (Immunities and Privileges) Order 2009 (S.I. 2009/1748)</ref>
,
<ref eId="c2q1t9cu2-00026" class="subref" href="http://www.legislation.gov.uk/id/uksi/2009/1748/article/1">arts. 1</ref>
,
<ref eId="c2q1t9cu2-00027" class="subref operative" href="http://www.legislation.gov.uk/id/uksi/2009/1748/article/16/2">16(2)</ref>
(as amended (28.6.2018) by
<ref eId="c2k6wbzs3-00025" href="http://www.legislation.gov.uk/id/uksi/2018/787">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)</ref>
,
<ref eId="c2k6wbzs3-00026" class="subref" href="http://www.legislation.gov.uk/id/uksi/2018/787/article/1/2">arts. 1(2)</ref>
,
<ref eId="c2k6wbzs3-00027" class="subref operative" href="http://www.legislation.gov.uk/id/uksi/2018/787/article/3">3</ref>
)
</p>
</note>
<note ukl:Name="Commentary" ukl:Type="C" class="commentary C" eId="c6859071" marker="C33">
<p>
<ref eId="c00234" class="subref" href="http://www.legislation.gov.uk/id/ukpga/1968/48/schedule/1/part/V">Sch. 1 Pt. V</ref>
: power to apply conferred (
<i>temp.</i>
) (26.5.1999) by
<ref eId="c00235" href="http://www.legislation.gov.uk/id/ukpga/1999/7">1999 c. 7</ref>
,
<ref eId="c00236" class="subref operative" href="http://www.legislation.gov.uk/id/ukpga/1999/7/section/2/1/c/6">s. 2(1)(c)(6)</ref>
;
<ref eId="c00237" href="http://www.legislation.gov.uk/id/uksi/1999/1511">S.I. 1999/1511</ref>
,
<ref eId="c00238" class="subref operative" href="http://www.legislation.gov.uk/id/uksi/1999/1511/article/2">art. 2</ref>
</p>
</note>
<note ukl:Name="Commentary" ukl:Type="C" class="commentary C" eId="c6859101" marker="C34">
<p>
Reference to estate duty to be construed as including reference to capital transfer tax chargeable under
<ref eId="c00224" href="http://www.legislation.gov.uk/id/ukpga/1975/7">Finance Act 1975 (c. 7)</ref>
,
<ref eId="c00225" class="subref operative" href="http://www.legislation.gov.uk/id/ukpga/1975/7/section/22">s. 22</ref>
: ibid., Sch. 12 para. 1
</p>
</note>
</notes>
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<dc:identifier>http://www.legislation.gov.uk/ukpga/1968/48/schedule/1/2011-04-22</dc:identifier>
<dc:title>International Organisations Act 1968</dc:title>
<dc:description>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.</dc:description>
<dc:date>1978-12-31</dc:date>
<dc:type>text</dc:type>
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<dc:language>en</dc:language>
<dc:publisher>Statute Law Database</dc:publisher>
<dc:modified>2024-10-11</dc:modified>
<dc:contributor>Expert Participation</dc:contributor>
<dct:valid>2011-04-22</dct:valid>
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<ukm:DocumentCategory Value="primary"/>
<ukm:DocumentMainType Value="UnitedKingdomPublicGeneralAct"/>
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<ukm:Year Value="1968"/>
<ukm:Number Value="48"/>
<ukm:EnactmentDate Date="1968-07-26"/>
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<ukm:Alternatives>
<ukm:Alternative Date="2009-07-06" URI="http://www.legislation.gov.uk/ukpga/1968/48/pdfs/ukpga_19680048_en.pdf" Title="Print Version"/>
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<ukm:Statistics>
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<body>
<hcontainer name="schedules" eId="schedules">
<heading> SCHEDULES</heading>
<hcontainer name="schedule" eId="schedule-1" uk:target="true">
<num>
SCHEDULE 1
<authorialNote class="referenceNote">
<p>Sections 1, 2, 3, 6.</p>
</authorialNote>
</num>
<heading> Privileges and Immunities</heading>
<part eId="schedule-1-part-I">
<num>Part I</num>
<hcontainer name="crossheading" ukl:Name="Pblock" eId="schedule-1-part-I-crossheading-privileges-and-immunities-of-the-organisation">
<heading> Privileges and immunities of the organisation</heading>
<paragraph eId="schedule-1-paragraph-1" class="schProv1">
<num>1</num>
<content>
<p>Immunity from suit and legal process.</p>
</content>
</paragraph>
<paragraph eId="schedule-1-paragraph-2" class="schProv1">
<num>2</num>
<content>
<p>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.</p>
</content>
</paragraph>
<paragraph eId="schedule-1-paragraph-3" class="schProv1">
<num>3</num>
<subparagraph eId="schedule-1-paragraph-3-1">
<num>(1)</num>
<content>
<p>
Exemption or relief from taxes, other than
<ins class="first last" ukl:ChangeId="d29p949" ukl:CommentaryRef="c6858761">
<noteRef uk:name="commentary" href="#c6858761" class="commentary"/>
duties (whether of customs or excise)
</ins>
and taxes on the importation of goods.
</p>
</content>
</subparagraph>
<subparagraph eId="schedule-1-paragraph-3-2">
<num>(2)</num>
<content>
<p>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.</p>
</content>
</subparagraph>
</paragraph>
<paragraph eId="schedule-1-paragraph-4" class="schProv1">
<num>4</num>
<content>
<p>
Exemption from
<ins class="first last" ukl:ChangeId="d29p967" ukl:CommentaryRef="c6858781">
<noteRef uk:name="commentary" href="#c6858781" class="commentary"/>
duties (whether of customs or excise)
</ins>
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.
</p>
</content>
</paragraph>
<paragraph eId="schedule-1-paragraph-5" class="schProv1">
<num>5</num>
<content>
<p>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.</p>
</content>
</paragraph>
<paragraph eId="schedule-1-paragraph-6" class="schProv1">
<num>6</num>
<content>
<p>
Relief, under arrangements made either by the Secretary of State or by the Commissioners of Customs and Excise, by way of refund of
<ins class="first last" ukl:ChangeId="d29p986" ukl:CommentaryRef="c6858801">
<noteRef uk:name="commentary" href="#c6858801" class="commentary"/>
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
</ins>
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.
</p>
</content>
</paragraph>
<paragraph eId="schedule-1-paragraph-7" class="schProv1">
<num>7</num>
<content>
<p>
Relief, under arrangements made by the Secretary of State, by way of refund of
<ins class="first last" ukl:ChangeId="d29p997" ukl:CommentaryRef="c6858811">
<noteRef uk:name="commentary" href="#c6858811" class="commentary"/>
car tax paid on any vehicles and value added tax paid on the supply of goods or services
</ins>
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.
</p>
</content>
</paragraph>
</hcontainer>
</part>
<part eId="schedule-1-part-II">
<num>Part II</num>
<hcontainer name="crossheading" ukl:Name="Pblock" eId="schedule-1-part-II-crossheading-privileges-and-immunities-of-representatives-members-of-subordinate-bodies-high-officers-experts-and-persons-on-missions">
<heading> Privileges and immunities of representatives, members of subordinate bodies, high officers, experts, and persons on missions</heading>
<paragraph eId="schedule-1-paragraph-8" class="schProv1">
<num>8</num>
<content>
<p>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.</p>
</content>
</paragraph>
<paragraph eId="schedule-1-paragraph-9" class="schProv1">
<num>9</num>
<content>
<p>
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
<ins class="first last" ukl:ChangeId="d29p1025" ukl:CommentaryRef="c6858831">
<noteRef uk:name="commentary" href="#c6858831" class="commentary"/>
duties (whether of customs or excise)
</ins>
and taxes on the importation of goods, as are accorded to or in respect of the head of a diplomatic mission.
</p>
</content>
</paragraph>
<paragraph eId="schedule-1-paragraph-9A" class="schProv1">
<num>
<ins class="first" ukl:ChangeId="d29p1031" ukl:CommentaryRef="c6858841">
<noteRef uk:name="commentary" href="#c6858841" class="commentary"/>
9A
</ins>
</num>
<content>
<p>
<ins class="last" ukl:ChangeId="d29p1031" ukl:CommentaryRef="c6858841">The like inviolability of official premises as is accorded in respect of the premises of a diplomatic mission.</ins>
</p>
</content>
</paragraph>
<paragraph eId="schedule-1-paragraph-9B" class="schProv1">
<num>
<ins class="first" ukl:ChangeId="d29p1040" ukl:CommentaryRef="c6858861">
<noteRef uk:name="commentary" href="#c6858861" class="commentary"/>
9B
</ins>
</num>
<content>
<p>
<ins ukl:ChangeId="d29p1040" ukl:CommentaryRef="c6858861">The like exemption or relief from being </ins>
<ins ukl:ChangeId="d29p1040" ukl:CommentaryRef="c6858861">
<ins class="first last" ukl:ChangeId="d29p1046" ukl:CommentaryRef="c6858871">
<noteRef uk:name="commentary" href="#c6858871" class="commentary"/>
liable to pay anything in respect of council tax
</ins>
</ins>
<ins class="last" ukl:ChangeId="d29p1040" ukl:CommentaryRef="c6858861">, as is accorded to or in respect of the head of a diplomatic mission.</ins>
</p>
</content>
</paragraph>
<section eId="schedule-1-paragraph-9B-e+w+s+n.i." alternativeTo="schedule-1-paragraph-9B" ukl:Description="E+W+S+N.I.">
<num>
<ins class="first" ukl:ChangeId="d29p1920" ukl:CommentaryRef="c6858851">
<noteRef uk:name="commentary" href="#c6858851" class="commentary"/>
9B
</ins>
</num>
<content>
<p>
<ins class="last" ukl:ChangeId="d29p1920" ukl:CommentaryRef="c6858851">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.</ins>
</p>
</content>
</section>
<paragraph eId="schedule-1-paragraph-10" class="schProv1">
<num>10</num>
<content>
<p>
The like exemption from
<ins class="first last" ukl:ChangeId="d29p1058" ukl:CommentaryRef="c6858881">
<noteRef uk:name="commentary" href="#c6858881" class="commentary"/>
duties (whether of customs or excise)
</ins>
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
<ins class="first last" ukl:ChangeId="d29p1062" ukl:CommentaryRef="c6858891">
<noteRef uk:name="commentary" href="#c6858891" class="commentary"/>
and the like privilege as to the importation of such articles
</ins>
, as in accordance with paragraph 1 of Article 36 of the 1961 Convention Articles is accorded to a diplomatic agent.
</p>
</content>
</paragraph>
<paragraph eId="schedule-1-paragraph-11" class="schProv1">
<num>11</num>
<content>
<p>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.</p>
</content>
</paragraph>
<paragraph eId="schedule-1-paragraph-12" class="schProv1">
<num>12</num>
<content>
<p>
Relief, under arrangements made either by the Secretary of State or by the Commissioners of Customs and Excise, by way of refund of
<ins class="first last" ukl:ChangeId="d29p1080" ukl:CommentaryRef="c6858901">
<noteRef uk:name="commentary" href="#c6858901" class="commentary"/>
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
</ins>
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.
</p>
</content>
</paragraph>
<paragraph eId="schedule-1-paragraph-13" class="schProv1">
<num>13</num>
<intro>
<p>
Exemptions whereby,
<ins class="first" ukl:ChangeId="d29p1091" ukl:CommentaryRef="c6858911">
<noteRef uk:name="commentary" href="#c6858911" class="commentary"/>
for the purposes of the enactments relating to . . .
</ins>
<ins ukl:ChangeId="d29p1091" ukl:CommentaryRef="c6858911">
<noteRef href="#c6858921" uk:name="commentary" ukl:Name="CommentaryRef" class="commentary"/>
social security, including enactments in force in Northern Ireland—
</ins>
</p>
</intro>
<level class="para1" eId="schedule-1-paragraph-13-a">
<num>
<ins ukl:ChangeId="d29p1091" ukl:CommentaryRef="c6858911">(a)</ins>
</num>
<content>
<p>
<ins class="last" ukl:ChangeId="d29p1091" ukl:CommentaryRef="c6858911">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</ins>
</p>
</content>
</level>
<level class="para1" eId="schedule-1-paragraph-13-b">
<num>(b)</num>
<content>
<p>
no person shall be rendered liable to pay any contribution
<ins class="first last" ukl:ChangeId="d29p1108" ukl:CommentaryRef="c6858931">
<noteRef uk:name="commentary" href="#c6858931" class="commentary"/>
or premium
</ins>
which he would not be required to pay if those services were not deemed to be so excepted.
</p>
</content>
</level>
</paragraph>
</hcontainer>
</part>
<part eId="schedule-1-part-III">
<num>Part III</num>
<hcontainer name="crossheading" ukl:Name="Pblock" eId="schedule-1-part-III-crossheading-privileges-and-immunities-of-other-officers-and-servants">
<heading> Privileges and immunities of other officers and servants</heading>
<paragraph eId="schedule-1-paragraph-14" class="schProv1">
<num>14</num>
<content>
<p>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.</p>
</content>
</paragraph>
<paragraph eId="schedule-1-paragraph-15" class="schProv1">
<num>15</num>
<content>
<p>Exemption from income tax in respect of emoluments received as an officer or servant of the organisation.</p>
</content>
</paragraph>
<paragraph eId="schedule-1-paragraph-16" class="schProv1">
<num>16</num>
<intro>
<p>
The like exemption from
<ins class="first last" ukl:ChangeId="d29p1144" ukl:CommentaryRef="c6858961">
<noteRef uk:name="commentary" href="#c6858961" class="commentary"/>
duties (whether of customs or excise)
</ins>
and taxes on the importation of articles which—
</p>
</intro>
<level class="para1" eId="schedule-1-paragraph-16-a">
<num>(a)</num>
<content>
<p>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</p>
</content>
</level>
<level class="para1" eId="schedule-1-paragraph-16-b">
<num>(b)</num>
<content>
<p>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,</p>
</content>
</level>
<wrapUp>
<p>
<ins class="first last" ukl:ChangeId="d29p1161" ukl:CommentaryRef="c6858971">
<noteRef uk:name="commentary" href="#c6858971" class="commentary"/>
and the like privilege as to the importation of such articles
</ins>
as in accordance with paragraph 1 of Article 36 of the 1961 Convention Articles is accorded to a diplomatic agent.
</p>
</wrapUp>
</paragraph>
<paragraph eId="schedule-1-paragraph-17" class="schProv1">
<num>17</num>
<content>
<p>
Exemption from
<ins class="first last" ukl:ChangeId="d29p1172" ukl:CommentaryRef="c6858981">
<noteRef uk:name="commentary" href="#c6858981" class="commentary"/>
duties (whether of customs or excise)
</ins>
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 (
<i>a</i>
) and (
<i>b</i>
) 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.
</p>
</content>
</paragraph>
<paragraph eId="schedule-1-paragraph-18" class="schProv1">
<num>18</num>
<content>
<p>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.</p>
</content>
</paragraph>
</hcontainer>
</part>
<part eId="schedule-1-part-IV">
<num> Part IV</num>
<hcontainer name="crossheading" ukl:Name="Pblock" eId="schedule-1-part-IV-crossheading-privileges-and-immunities-of-official-staffs-and-of-families-of-representatives-high-officers-and-official-staffs">
<heading> Privileges and immunities of official staffs and of families of representatives, high officers and official staffs</heading>
<paragraph eId="schedule-1-paragraph-19" class="schProv1">
<num>19</num>
<intro>
<p>In this Part of this Schedule—</p>
</intro>
<level class="para1" eId="schedule-1-paragraph-19-a">
<num>(a)</num>
<content>
<p>
<term refersTo="#term-representative" eId="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)(
<i>a</i>
) of this Act;
</p>
</content>
</level>
<level class="para1" eId="schedule-1-paragraph-19-b">
<num>(b)</num>
<content>
<p>
<term refersTo="#term-member-of-the-official-staff" eId="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.
</p>
</content>
</level>
<level class="para1" eId="schedule-1-paragraph-19-c">
<num>
<ins class="first" ukl:ChangeId="d29p1232" ukl:CommentaryRef="c6859051">
<noteRef uk:name="commentary" href="#c6859051" class="commentary"/>
(c)
</ins>
</num>
<content>
<p>
<ins ukl:ChangeId="d29p1232" ukl:CommentaryRef="c6859051"> references to importation, in relation to value added tax, shall include references to anything charged with tax in accordance with section </ins>
<ins ukl:ChangeId="d29p1232" ukl:CommentaryRef="c6859051">
<ins class="first last" ukl:ChangeId="d29p1239" ukl:CommentaryRef="c6859061">
<noteRef uk:name="commentary" href="#c6859061" class="commentary"/>
10 or 15 of the Value Added Tax Act 1994
</ins>
</ins>
<ins ukl:ChangeId="d29p1232" ukl:CommentaryRef="c6859051"> (acquisitions from other member States and importations from outside </ins>
<ins ukl:ChangeId="d29p1232" ukl:CommentaryRef="c6859051">
<ins class="substitution first last" ukl:ChangeId="key-71e3499d3bc321ee0647a81aecb8a7e4-1456497541535" ukl:CommentaryRef="key-71e3499d3bc321ee0647a81aecb8a7e4">
<noteRef uk:name="commentary" href="#key-71e3499d3bc321ee0647a81aecb8a7e4" class="commentary"/>
the European Union
</ins>
</ins>
<ins ukl:ChangeId="d29p1232" ukl:CommentaryRef="c6859051">), and “ </ins>
<term refersTo="#term-imported" eId="term-imported">
<ins ukl:ChangeId="d29p1232" ukl:CommentaryRef="c6859051">imported</ins>
</term>
<ins class="last" ukl:ChangeId="d29p1232" ukl:CommentaryRef="c6859051"> ” shall be construed accordingly. </ins>
</p>
</content>
</level>
</paragraph>
<paragraph eId="schedule-1-paragraph-20" class="schProv1">
<num>20</num>
<content>
<p>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.</p>
</content>
</paragraph>
<paragraph eId="schedule-1-paragraph-21" class="schProv1">
<num>21</num>
<subparagraph eId="schedule-1-paragraph-21-1">
<num>(1)</num>
<content>
<p>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.</p>
</content>
</subparagraph>
<subparagraph eId="schedule-1-paragraph-21-2">
<num>(2)</num>
<content>
<p>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.</p>
</content>
</subparagraph>
<subparagraph eId="schedule-1-paragraph-21-3">
<num>(3)</num>
<content>
<p>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.</p>
</content>
</subparagraph>
</paragraph>
<paragraph eId="schedule-1-paragraph-22" class="schProv1">
<num>22</num>
<intro>
<p>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—</p>
</intro>
<level class="para1" eId="schedule-1-paragraph-22-a">
<num>(a)</num>
<content>
<p>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</p>
</content>
</level>
<level class="para1" eId="schedule-1-paragraph-22-b">
<num>(b)</num>
<content>
<p>the exemptions set out in paragraph 13 of this Schedule,</p>
</content>
</level>
<wrapUp>
<p>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.</p>
</wrapUp>
</paragraph>
<paragraph eId="schedule-1-paragraph-23" class="schProv1">
<num>23</num>
<subparagraph eId="schedule-1-paragraph-23-1">
<num>(1)</num>
<content>
<p>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.</p>
</content>
</subparagraph>
<subparagraph eId="schedule-1-paragraph-23-2">
<num>(2)</num>
<content>
<p>
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)(
<i>b</i>
) 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.
</p>
</content>
</subparagraph>
<subparagraph eId="schedule-1-paragraph-23-3">
<num>(3)</num>
<content>
<p>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.</p>
</content>
</subparagraph>
<subparagraph eId="schedule-1-paragraph-23-4">
<num>(4)</num>
<content>
<p>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.</p>
</content>
</subparagraph>
</paragraph>
</hcontainer>
</part>
<part eId="schedule-1-part-V">
<num>Part V</num>
<hcontainer name="crossheading" ukl:Name="Pblock" eId="schedule-1-part-V-crossheading-estate-duty-and-capital-gains-tax-on-death">
<heading> Estate duty and capital gains tax on death</heading>
<paragraph eId="schedule-1-paragraph-24" class="schProv1">
<num>24</num>
<intro>
<p>In the event of the death of the person in respect of whom the exemptions under this paragraph are conferred, exemptions from—</p>
</intro>
<level class="para1" eId="schedule-1-paragraph-24-a">
<num>(a)</num>
<content>
<p>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</p>
</content>
</level>
<level class="para1" eId="schedule-1-paragraph-24-b">
<num>
<noteRef href="#c6859111" uk:name="commentary" ukl:Name="CommentaryRef" class="commentary"/>
(b)
</num>
<content>
<p>. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .</p>
</content>
</level>
</paragraph>
</hcontainer>
</part>
</hcontainer>
</hcontainer>
</body>
</act>
</akomaNtoso>