Sch. 1 para. 3 extended by Civil Aviation Act 1982 (c. 16, SIF 9), s. 24, Sch. 4 para. 1(2)

Words substituted by Customs and Excise Management Act 1979 (c. 2, SIF 40:1), s. 177(1), Sch. 4 para. 12

Sch. 1 paras. 4, 5 extended by Civil Aviation Act 1982 (c. 16, SIF 9), s. 24, Sch. 4 para. 1(2)

Words substituted by Customs and Excise Management Act 1979 (c. 2, SIF 40:1), s. 177(1), Sch. 4 para. 12

Sch. 1 paras. 4, 5 extended by Civil Aviation Act 1982 (c. 16, SIF 9), s. 24, Sch. 4 para. 1(2)

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Words inserted by Finance Act 1972 (c. 41), s. 55(5) but without prejudice to operation of para. 7 as originally enacted with respect to purchase tax becoming due before 1.4.1973

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

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

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Words repealed by Social Security (Consequential Provisions) Act 1975 (c. 18), Sch. 1 Pt.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.

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 para. 16: power to apply conferred (18.12.1996) by 1996 c. 63, s. 1(3), Sch. paras. 5(c), 7, 8(2)(3)

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 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. 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

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)

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

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. V: 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. 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. 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. 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. 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. 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. 4 para. 7(2)(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. 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. 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. 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. 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. 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. 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. 8 para. 11(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. 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. 9 para. 7(2)

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 (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, 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, 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. 4 restricted (coming into force in accordance with art. 1(1) of the amending S.I.) by The Square Kilometre Array Observatory (Immunities and Privileges) Order 2020 (S.I. 2020/1069), arts. 1(1), 15(4)-(6) (with art. 1(4)(a))

Sch. 1 para. 19(c) applied (17.12.2020 for specified purposes, 31.12.2020 in so far as not already in force) by 1994 c. 23, Sch. 9ZA para. 75(1)(d) (as inserted by Taxation (Post-transition Period) Act 2020 (c. 26), s. 11(1)(e), Sch. 2 para. 2 (with s. 3(4), Sch. 2 para. 7(7)-(10)); S.I. 2020/1642, reg. 9)

Words in Sch. 1 para. 19(c) substituted (31.12.2020) by Taxation (Cross-border Trade) Act 2018 (c. 22), s. 57(3), Sch. 8 para. 103(a) (with savings and transitional provisions in S.I. 2019/105 (as amended by S.I. 2020/1495, regs. 1(2), 21), S.I. 2020/1545, Pt. 4 and 2020 c. 26, Sch. 2 para. 7(7)-(9)); S.I. 2020/1642, reg. 4(b) (with reg. 7)

Words in Sch. 1 para. 19(c) substituted (31.12.2020) by Taxation (Cross-border Trade) Act 2018 (c. 22), s. 57(3), Sch. 8 para. 103(b) (with savings and transitional provisions in S.I. 2019/105 (as amended by S.I. 2020/1495, regs. 1(2), 21), S.I. 2020/1545, Pt. 4 and 2020 c. 26, Sch. 2 para. 7(7)-(9)); S.I. 2020/1642, reg. 4(b) (with reg. 7)

Sch. 1 Pt. 4 restricted (coming into force in accordance with art. 1(2) of the amending S.S.I.) by The Conference of the Parties to the United Nations Framework Convention on Climate Change (Immunities and Privileges) (Scotland) Order 2021 (S.S.I. 2021/346), arts. 1(2), 8, 9 (with art. 1(4))

Sch. 1 Pt. 4 restricted (coming into force in accordance with art. 1(2) of the amending S.I.) by The Conference of the Parties to the United Nations Framework Convention on Climate Change (Immunities and Privileges) Order 2021 (S.I. 2021/1090), arts. 1(2), 9, 10 (with art. 1(5)(6))

Sch. 1 Pt. 4 excluded (coming into force in accordance with art. 1(2) of the amending S.I.) by The Inter-American Investment Corporation (Immunities and Privileges) Order 2022 (S.I. 2022/1344), arts. 1(2), 15(4) (with art. 2)

http://www.legislation.gov.uk/ukpga/1968/48/schedule/1/2022-12-14International 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 Participation2022-12-14 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.

31

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 1(1)(c) of the Value Added Tax Act 1994 (imposition of charge to value added tax on imported goods) , 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.

211

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.

231

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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<source href="#c6858781"/>
<destination href="#schedule-1-paragraph-4"/>
</textualMod>
<textualMod type="insertion" eId="mod-d29p986">
<source href="#c6858801"/>
<destination href="#schedule-1-paragraph-6"/>
</textualMod>
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<source href="#c6858811"/>
<destination href="#schedule-1-paragraph-7"/>
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<source href="#c6858831"/>
<destination href="#schedule-1-paragraph-9"/>
</textualMod>
<textualMod type="insertion" eId="mod-d29p1031">
<source href="#c6858841"/>
<destination href="#schedule-1-paragraph-9A"/>
</textualMod>
<textualMod type="insertion" eId="mod-d29p1040">
<source href="#c6858861"/>
<destination href="#schedule-1-paragraph-9B"/>
</textualMod>
<textualMod type="insertion" eId="mod-d29p1046">
<source href="#c6858871"/>
<destination href="#schedule-1-paragraph-9B"/>
</textualMod>
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<source href="#c6858881"/>
<destination href="#schedule-1-paragraph-10"/>
</textualMod>
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<source href="#c6858891"/>
<destination href="#schedule-1-paragraph-10"/>
</textualMod>
<textualMod type="insertion" eId="mod-d29p1080">
<source href="#c6858901"/>
<destination href="#schedule-1-paragraph-12"/>
</textualMod>
<textualMod type="insertion" eId="mod-d29p1091">
<source href="#c6858911"/>
<destination href="#schedule-1-paragraph-13"/>
</textualMod>
<textualMod type="insertion" eId="mod-d29p1108">
<source href="#c6858931"/>
<destination href="#schedule-1-paragraph-13-b"/>
</textualMod>
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<source href="#c6858961"/>
<destination href="#schedule-1-paragraph-16"/>
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<destination href="#schedule-1-paragraph-16"/>
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<destination href="#schedule-1-paragraph-17"/>
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<destination href="#schedule-1-paragraph-19-c"/>
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<destination href="#schedule-1-paragraph-19-c"/>
</textualMod>
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<source href="#key-f32497fac832c75294d49fce0b9918d4"/>
<destination href="#schedule-1-paragraph-19-c"/>
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<source href="#key-85cfc8622747fbae36f509919455cb8f"/>
<destination href="#schedule-1-paragraph-19-c"/>
</textualMod>
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<source href="#c6858851"/>
<destination href="#schedule-1-paragraph-9B"/>
</textualMod>
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<restriction href="#d4e89" refersTo="#e+w+s+ni" type="jurisdiction"/>
<restriction href="#schedule-1" refersTo="#e+w+s+ni" type="jurisdiction"/>
<restriction href="#schedule-1-paragraph-19" refersTo="#e+w+s+ni" type="jurisdiction"/>
<restriction href="#schedule-1-paragraph-24" refersTo="#e+w+s+ni" type="jurisdiction"/>
<restriction href="#schedule-1-paragraph-9B" refersTo="#e+w+s" type="jurisdiction"/>
<restriction href="#schedule-1-paragraph-9B-england+wales+scotland+ni-2022-12-14" refersTo="#e+w+s+ni" type="jurisdiction"/>
<restriction href="#schedule-1-part-II-crossheading-privileges-and-immunities-of-representatives-members-of-subordinate-bodies-high-officers-experts-and-persons-on-missions" refersTo="#e+w+s+ni" type="jurisdiction"/>
<restriction href="#schedule-1-part-IV" refersTo="#e+w+s+ni" type="jurisdiction"/>
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<temporalData source="#source">
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<timeInterval start="#effective-date-1" refersTo="#period-concept1"/>
</temporalGroup>
<temporalGroup eId="period2">
<timeInterval start="#effective-date-2" refersTo="#period-concept2"/>
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<timeInterval start="#effective-date-3" refersTo="#period-concept3"/>
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<timeInterval start="#effective-date-5" refersTo="#period-concept5"/>
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<temporalGroup eId="period6">
<timeInterval start="#effective-date-6" end="#effective-date-7" refersTo="#period-concept6"/>
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<references source="#source">
<TLCOrganization eId="source" href="http://www.legislation.gov.uk/id/publisher/StatuteLawDatabase" showAs="Statute Law Database"/>
<TLCLocation eId="e+w+s+ni" href="/ontology/jurisdictions/uk.EnglandWalesScotlandNorthernIreland" showAs="England, Wales, Scotland, Northern Ireland"/>
<TLCLocation eId="e+w+s" href="/ontology/jurisdictions/uk.EnglandWalesScotland" showAs="England, Wales, Scotland"/>
<TLCTerm eId="term-representative" href="/ontology/term/uk.representative" showAs="representative"/>
<TLCTerm eId="term-member-of-the-official-staff" href="/ontology/term/uk.member-of-the-official-staff" showAs="member of the official staff"/>
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<TLCConcept eId="period-concept1" href="/ontology/time/1992.03.05" showAs="since 1992-03-05"/>
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<notes source="#source">
<note class="commentary C" eId="c6858751">
<p>
<ref href="http://www.legislation.gov.uk/id/ukpga/1968/48/schedule/1/paragraph/3">Sch. 1 para. 3</ref>
extended by
<ref href="http://www.legislation.gov.uk/id/ukpga/1982/16">Civil Aviation Act 1982 (c. 16, SIF 9)</ref>
,
<ref href="http://www.legislation.gov.uk/id/ukpga/1982/16/section/24">s. 24</ref>
,
<ref href="http://www.legislation.gov.uk/id/ukpga/1982/16/schedule/4/paragraph/1/2">Sch. 4 para. 1(2)</ref>
</p>
</note>
<note class="commentary F" eId="c6858761">
<p>
Words substituted by
<ref href="http://www.legislation.gov.uk/id/ukpga/1979/2">Customs and Excise Management Act 1979 (c. 2, SIF 40:1)</ref>
,
<ref href="http://www.legislation.gov.uk/id/ukpga/1979/2/section/177/1">s. 177(1)</ref>
,
<ref href="http://www.legislation.gov.uk/id/ukpga/1979/2/schedule/4/paragraph/12">Sch. 4 para. 12</ref>
</p>
</note>
<note class="commentary C" eId="c6858771">
<p>
<ref href="http://www.legislation.gov.uk/id/ukpga/1968/48/schedule/1/paragraph/4">Sch. 1 paras. 4</ref>
,
<ref href="http://www.legislation.gov.uk/id/ukpga/1968/48/schedule/1/paragraph/5">5</ref>
extended by
<ref href="http://www.legislation.gov.uk/id/ukpga/1982/16">Civil Aviation Act 1982 (c. 16, SIF 9)</ref>
,
<ref href="http://www.legislation.gov.uk/id/ukpga/1982/16/section/24">s. 24</ref>
,
<ref href="http://www.legislation.gov.uk/id/ukpga/1982/16/schedule/4/paragraph/1/2">Sch. 4 para. 1(2)</ref>
</p>
</note>
<note class="commentary F" eId="c6858781">
<p>
Words substituted by
<ref href="http://www.legislation.gov.uk/id/ukpga/1979/2">Customs and Excise Management Act 1979 (c. 2, SIF 40:1)</ref>
,
<ref href="http://www.legislation.gov.uk/id/ukpga/1979/2/section/177/1">s. 177(1)</ref>
,
<ref href="http://www.legislation.gov.uk/id/ukpga/1979/2/schedule/4/paragraph/12">Sch. 4 para. 12</ref>
</p>
</note>
<note class="commentary C" eId="c6858791">
<p>
<ref href="http://www.legislation.gov.uk/id/ukpga/1968/48/schedule/1/paragraph/4">Sch. 1 paras. 4</ref>
,
<ref href="http://www.legislation.gov.uk/id/ukpga/1968/48/schedule/1/paragraph/5">5</ref>
extended by
<ref href="http://www.legislation.gov.uk/id/ukpga/1982/16">Civil Aviation Act 1982 (c. 16, SIF 9)</ref>
,
<ref href="http://www.legislation.gov.uk/id/ukpga/1982/16/section/24">s. 24</ref>
,
<ref href="http://www.legislation.gov.uk/id/ukpga/1982/16/schedule/4/paragraph/1/2">Sch. 4 para. 1(2)</ref>
</p>
</note>
<note class="commentary F" eId="c6858801">
<p>
Words substituted by
<ref href="http://www.legislation.gov.uk/id/ukpga/1979/2">Customs and Excise Management Act 1979 (c. 2, SIF 40:1)</ref>
,
<ref href="http://www.legislation.gov.uk/id/ukpga/1979/2/section/177/1">s. 177(1)</ref>
,
<ref href="http://www.legislation.gov.uk/id/ukpga/1979/2/schedule/4/paragraph/12">Sch. 4 para. 12</ref>
</p>
</note>
<note class="commentary F" eId="c6858811">
<p>
Words inserted by
<ref href="http://www.legislation.gov.uk/id/ukpga/1972/41">Finance Act 1972 (c. 41)</ref>
,
<ref 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 class="commentary C" eId="c6858741">
<p>
<ref 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 href="http://www.legislation.gov.uk/id/ukpga/1997/7">1997 c. 7</ref>
,
<ref href="http://www.legislation.gov.uk/id/ukpga/1997/7/section/7/2/b">ss. 7(2)(b)</ref>
,
<ref href="http://www.legislation.gov.uk/id/ukpga/1997/7/section/7/6">7(6)</ref>
;
<ref href="http://www.legislation.gov.uk/id/uksi/1997/2111">S.I. 1997/2111</ref>
,
<ref href="http://www.legislation.gov.uk/id/uksi/1997/2111/article/2">art. 2</ref>
</p>
<p>
<ref href="http://www.legislation.gov.uk/id/ukpga/1968/48/schedule/1/part/I">Sch. 1 Pt. I</ref>
: power to apply conferred (
<em>temp.</em>
) (26.5.1999) by
<ref href="http://www.legislation.gov.uk/id/ukpga/1999/7">1999 c. 7</ref>
,
<ref href="http://www.legislation.gov.uk/id/ukpga/1999/7/section/2/1/b/6">s. 2(1)(b)(6)</ref>
;
<ref href="http://www.legislation.gov.uk/id/uksi/1999/1511">S.I. 1999/1511</ref>
,
<ref href="http://www.legislation.gov.uk/id/uksi/1999/1511/article/2">art. 2</ref>
</p>
</note>
<note class="commentary F" eId="c6858831">
<p>
Words substituted by
<ref href="http://www.legislation.gov.uk/id/ukpga/1979/2">Customs and Excise Management Act 1979 (c. 2, SIF 40:1)</ref>
,
<ref href="http://www.legislation.gov.uk/id/ukpga/1979/2/section/177/1">s. 177(1)</ref>
,
<ref href="http://www.legislation.gov.uk/id/ukpga/1979/2/schedule/4/paragraph/12">Sch. 4 para. 12</ref>
</p>
</note>
<note class="commentary F" eId="c6858841">
<p>
<ref href="http://www.legislation.gov.uk/id/ukpga/1968/48/schedule/1/paragraph/9A">Sch. 1 para. 9A</ref>
inserted by
<ref href="http://www.legislation.gov.uk/id/ukpga/1981/9">International Organisations Act 1981 (c. 9, SIF 68:1)</ref>
,
<ref href="http://www.legislation.gov.uk/id/ukpga/1981/9/section/5/1">s. 5(1)</ref>
</p>
</note>
<note class="commentary F" eId="c6858851">
<p>
<ref href="http://www.legislation.gov.uk/id/ukpga/1968/48/schedule/1/paragraph/9B">Sch. 1 para. 9B</ref>
inserted (E.W.S.) (
<em>prosp.</em>
) by
<ref href="http://www.legislation.gov.uk/id/ukpga/1989/42">Local Government and Housing Act 1989 (c. 42, SIF 81:1)</ref>
,
<ref href="http://www.legislation.gov.uk/id/ukpga/1989/42/section/194">ss. 194</ref>
,
<ref href="http://www.legislation.gov.uk/id/ukpga/1989/42/section/195/2">195(2)</ref>
,
<ref href="http://www.legislation.gov.uk/id/ukpga/1989/42/schedule/11/paragraph/14">Sch. 11 para. 14</ref>
</p>
</note>
<note class="commentary F" eId="c6858861">
<p>
<ref href="http://www.legislation.gov.uk/id/ukpga/1968/48/schedule/1/paragraph/9B">Sch. 1 para. 9B</ref>
inserted (E.W.S.) (
<em>prosp.</em>
) by
<ref href="http://www.legislation.gov.uk/id/ukpga/1989/42">Local Government and Housing Act 1989 (c. 42, SIF 81:1)</ref>
,
<ref href="http://www.legislation.gov.uk/id/ukpga/1989/42/section/194">ss. 194</ref>
,
<ref href="http://www.legislation.gov.uk/id/ukpga/1989/42/section/195/2">195(2)</ref>
,
<ref href="http://www.legislation.gov.uk/id/ukpga/1989/42/schedule/11/paragraph/14">Sch. 11 para. 14</ref>
</p>
</note>
<note class="commentary F" eId="c6858871">
<p>
Words in
<ref 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 href="http://www.legislation.gov.uk/id/ukpga/1992/14">Local Government Finance Act 1992 (c. 14)</ref>
,
<ref href="http://www.legislation.gov.uk/id/ukpga/1992/14/section/117/1">s. 117(1)</ref>
,
<ref href="http://www.legislation.gov.uk/id/ukpga/1992/14/schedule/13/paragraph/28">Sch. 13 para. 28</ref>
(with
<ref href="http://www.legislation.gov.uk/id/ukpga/1992/14/section/118/1/2/4">s. 118(1)(2)(4)</ref>
);
<ref href="http://www.legislation.gov.uk/id/uksi/1993/194">S.I. 1993/194</ref>
,
<ref href="http://www.legislation.gov.uk/id/uksi/1993/194/article/2/a">art. 2(a)</ref>
</p>
</note>
<note class="commentary F" eId="c6858881">
<p>
Words substituted by
<ref href="http://www.legislation.gov.uk/id/ukpga/1979/2">Customs and Excise Management Act 1979 (c. 2, SIF 40:1)</ref>
,
<ref href="http://www.legislation.gov.uk/id/ukpga/1979/2/section/177/1">s. 177(1)</ref>
,
<ref href="http://www.legislation.gov.uk/id/ukpga/1979/2/schedule/4/paragraph/12">Sch. 4 para. 12</ref>
</p>
</note>
<note class="commentary F" eId="c6858891">
<p>
Words inserted by
<ref href="http://www.legislation.gov.uk/id/ukpga/1981/9">International Organisations Act 1981 (c. 9, SIF 68:1)</ref>
,
<ref href="http://www.legislation.gov.uk/id/ukpga/1981/9/section/5/1">s. 5(1)</ref>
</p>
</note>
<note class="commentary F" eId="c6858901">
<p>
Words substituted by
<ref href="http://www.legislation.gov.uk/id/ukpga/1979/2">Customs and Excise Management Act 1979 (c. 2, SIF 40:1)</ref>
,
<ref href="http://www.legislation.gov.uk/id/ukpga/1979/2/section/177/1">s. 177(1)</ref>
,
<ref href="http://www.legislation.gov.uk/id/ukpga/1979/2/schedule/4/paragraph/12">Sch. 4 para. 12</ref>
</p>
</note>
<note class="commentary F" eId="c6858911">
<p>
Words substituted (
<em>
prosp. as to words “or premiums”
<br/>
</em>
) by
<ref href="http://www.legislation.gov.uk/id/ukpga/1973/38">Social Security Act 1973 (c. 38)</ref>
,
<ref href="http://www.legislation.gov.uk/id/ukpga/1973/38/schedule/27/paragraph/80">Sch. 27 para. 80</ref>
(
<em>a</em>
),
<ref href="http://www.legislation.gov.uk/id/uksi/1974/164">S.I. 1974/164</ref>
,
<ref href="http://www.legislation.gov.uk/id/uksi/1974/164/article/2/1">art. 2(1)</ref>
,
<ref href="http://www.legislation.gov.uk/id/uksi/1974/164/schedule">Sch.</ref>
and 1974/823, art. 2(4)(
<em>a</em>
)(
<em>b</em>
) (iii), Sch.
</p>
</note>
<note class="commentary F" eId="c6858921">
<p>
Words repealed by
<ref href="http://www.legislation.gov.uk/id/ukpga/1975/18">Social Security (Consequential Provisions) Act 1975 (c. 18)</ref>
,
<ref href="http://www.legislation.gov.uk/id/ukpga/1975/18/schedule/1/part/I">Sch. 1 Pt. I</ref>
</p>
</note>
<note class="commentary F" eId="c6858931">
<p>
Words inserted (
<em>prosp.</em>
) by
<ref href="http://www.legislation.gov.uk/id/ukpga/1973/38">Social Security Act 1973 (c. 38)</ref>
,
<ref href="http://www.legislation.gov.uk/id/ukpga/1973/38/schedule/27/paragraph/80">Sch. 27 para. 80</ref>
(
<em>b</em>
)
<ref href="http://www.legislation.gov.uk/id/uksi/1974/164">S.I. 1974/164</ref>
,
<ref href="http://www.legislation.gov.uk/id/uksi/1974/164/article/2/1">art. 2(1)</ref>
,
<ref href="http://www.legislation.gov.uk/id/uksi/1974/164/schedule">Sch.</ref>
and 1974/823, art. 2(4)(
<em>a</em>
)(b
<em>
<br/>
</em>
) (iii), Sch.
</p>
</note>
<note class="commentary C" eId="c6858821">
<p>
<ref href="http://www.legislation.gov.uk/id/ukpga/1968/48/schedule/1/part/II">Sch. 1 Pt. II</ref>
: power to apply conferred (
<em>temp.</em>
) (26.5.1999) by
<ref href="http://www.legislation.gov.uk/id/ukpga/1999/7">1999 c. 7</ref>
,
<ref href="http://www.legislation.gov.uk/id/ukpga/1999/7/section/2/1/c/6">s. 2(1)(c)(6)</ref>
;
<ref href="http://www.legislation.gov.uk/id/uksi/1999/1511">S.I. 1999/1511</ref>
,
<ref href="http://www.legislation.gov.uk/id/uksi/1999/1511/article/2">art. 2</ref>
</p>
</note>
<note class="commentary C" eId="c6858951">
<p>
<ref 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 href="http://www.legislation.gov.uk/id/ukpga/1996/63">1996 c. 63</ref>
,
<ref href="http://www.legislation.gov.uk/id/ukpga/1996/63/section/1/3">s. 1(3)</ref>
,
<ref href="http://www.legislation.gov.uk/id/ukpga/1996/63/schedule/paragraph/5/c">Sch. paras. 5(c)</ref>
,
<ref href="http://www.legislation.gov.uk/id/ukpga/1996/63/schedule/paragraph/7">7</ref>
,
<ref href="http://www.legislation.gov.uk/id/ukpga/1996/63/schedule/paragraph/8/2/3">8(2)(3)</ref>
</p>
</note>
<note class="commentary F" eId="c6858961">
<p>
Words substituted by
<ref href="http://www.legislation.gov.uk/id/ukpga/1979/2">Customs and Excise Management Act 1979 (c. 2, SIF 40:1)</ref>
,
<ref href="http://www.legislation.gov.uk/id/ukpga/1979/2/section/177/1">s. 177(1)</ref>
,
<ref href="http://www.legislation.gov.uk/id/ukpga/1979/2/schedule/4/paragraph/12">Sch. 4 para. 12</ref>
</p>
</note>
<note class="commentary F" eId="c6858971">
<p>
Words inserted by
<ref href="http://www.legislation.gov.uk/id/ukpga/1981/9">International Organisations Act 1981 (c. 9, SIF 68:1)</ref>
,
<ref href="http://www.legislation.gov.uk/id/ukpga/1981/9/section/5/3">s. 5(3)</ref>
</p>
</note>
<note class="commentary F" eId="c6858981">
<p>
Words substituted by
<ref href="http://www.legislation.gov.uk/id/ukpga/1979/2">Customs and Excise Management Act 1979 (c. 2, SIF 40:1)</ref>
,
<ref href="http://www.legislation.gov.uk/id/ukpga/1979/2/section/177/1">s. 177(1)</ref>
,
<ref href="http://www.legislation.gov.uk/id/ukpga/1979/2/schedule/4/paragraph/12">Sch. 4 para. 12</ref>
</p>
</note>
<note class="commentary C" eId="c6858941">
<p>
<ref href="http://www.legislation.gov.uk/id/ukpga/1968/48/schedule/1/part/III">Sch. 1 Pt. III</ref>
: power to apply conferred (
<em>temp.</em>
) (26.5.1999) by
<ref href="http://www.legislation.gov.uk/id/ukpga/1999/7">1999 c. 7</ref>
,
<ref href="http://www.legislation.gov.uk/id/ukpga/1999/7/section/2/1/c/6">s. 2(1)(c)(6)</ref>
;
<ref href="http://www.legislation.gov.uk/id/uksi/1999/1511">S.I. 1999/1511</ref>
,
<ref href="http://www.legislation.gov.uk/id/uksi/1999/1511/article/2">art. 2</ref>
</p>
</note>
<note class="commentary F" eId="c6859051">
<p>
Sch. 1 para. 19(c) inserted (1.12.1992 to extent mentioned in
<ref href="http://www.legislation.gov.uk/id/uksi/1992/2979">S.I. 1992/2979</ref>
,
<ref 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 href="http://www.legislation.gov.uk/id/ukpga/1992/48">Finance (No.2) Act 1992 (c.48)</ref>
,
<ref href="http://www.legislation.gov.uk/id/ukpga/1992/48/section/14/2">ss. 14(2)</ref>
,
<ref href="http://www.legislation.gov.uk/id/ukpga/1992/48/schedule/3/part/III/paragraph/90">Sch. 3 Pt. III para. 90</ref>
;
<ref href="http://www.legislation.gov.uk/id/uksi/1992/2979">S.I. 1992/2979</ref>
,
<ref href="http://www.legislation.gov.uk/id/uksi/1992/2979/article/3">art. 3</ref>
,
<ref 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 class="commentary F" eId="c6859061">
<p>
Words in Sch. 1 para. 19(c) substituted (1.9.1994) by
<ref href="http://www.legislation.gov.uk/id/ukpga/1994/23">1994 c. 23</ref>
,
<ref href="http://www.legislation.gov.uk/id/ukpga/1994/23/section/100/1">ss. 100(1)</ref>
,
<ref href="http://www.legislation.gov.uk/id/ukpga/1994/23/section/101/1">101(1)</ref>
,
<ref href="http://www.legislation.gov.uk/id/ukpga/1994/23/schedule/14/paragraph/4">Sch. 14 para. 4</ref>
</p>
</note>
<note class="commentary C" eId="c6859001">
<p>
Sch. 1 Pt. 4 (paras. 19–23) restricted by
<ref href="http://www.legislation.gov.uk/id/uksi/1988/1298">S.I. 1988/1298</ref>
,
<ref href="http://www.legislation.gov.uk/id/uksi/1988/1298/article/13/2/3/4">arts. 13(2)(3)(4)</ref>
,
<ref href="http://www.legislation.gov.uk/id/uksi/1988/1298/article/14/2">14(2)</ref>
and by
<ref href="http://www.legislation.gov.uk/id/uksi/1988/1299">S.I. 1988/1299</ref>
,
<ref href="http://www.legislation.gov.uk/id/uksi/1988/1299/article/13/3/4/5">art. 13(3)(4)(5)</ref>
</p>
</note>
<note class="commentary C" eId="c6859011">
<p>
Sch. 1 Pt. 4 excluded by
<ref href="http://www.legislation.gov.uk/id/uksi/1991/757">S.I. 1991/757</ref>
art. 13(6)(7) Pt. III.
</p>
</note>
<note class="commentary C" eId="c6859021">
<p>
Sch. 1 Pt. 4 restricted (with effect as mentioned in art. 1(1) of the amending S.I.) by
<ref href="http://www.legislation.gov.uk/id/uksi/1994/1890">S.I. 1994/1890</ref>
,
<rref 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">arts. 13(2)-(4)</rref>
,
<ref href="http://www.legislation.gov.uk/id/uksi/1994/1890/article/14/3">14(3)</ref>
</p>
</note>
<note class="commentary C" eId="c6859031">
<p>
Sch. 1 Pt. 4 restricted (with effect as mentioned in art. 1 of the amending S.I.) by
<ref href="http://www.legislation.gov.uk/id/uksi/1995/266">S.I. 1995/266</ref>
,
<ref href="http://www.legislation.gov.uk/id/uksi/1995/266/article/13/3/4">arts. 13(3)(4)</ref>
,
<ref 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 href="http://www.legislation.gov.uk/id/uksi/1999/1125">S.I. 1999/1125</ref>
,
<ref 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 href="http://www.legislation.gov.uk/id/uksi/1999/1125">S.I. 1999/1125</ref>
,
<ref 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 href="http://www.legislation.gov.uk/id/uksi/2000/1105">S.I. 2000/1105</ref>
,
<ref 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 href="http://www.legislation.gov.uk/id/uksi/2002/1826">S.I. 2002/1826</ref>
,
<rref 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">arts. 14(3)-(5)</rref>
,
<ref href="http://www.legislation.gov.uk/id/uksi/2002/1826/article/15/2/3">15(2)(3)</ref>
,
<ref href="http://www.legislation.gov.uk/id/uksi/2002/1826/article/19/2">19(2)</ref>
</p>
</note>
<note class="commentary C" eId="c6859101">
<p>
Reference to estate duty to be construed as including reference to capital transfer tax chargeable under
<ref href="http://www.legislation.gov.uk/id/ukpga/1975/7">Finance Act 1975 (c. 7)</ref>
,
<ref href="http://www.legislation.gov.uk/id/ukpga/1975/7/section/22">s. 22</ref>
: ibid., Sch. 12 para. 1
</p>
</note>
<note class="commentary F" eId="c6859111">
<p>
<ref 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 href="http://www.legislation.gov.uk/id/ukpga/1992/12">Taxation Of Chargeable Gains Act 1992 (c.12)</ref>
,
<ref href="http://www.legislation.gov.uk/id/ukpga/1992/12/section/289/1/2">ss. 289(1)(2)</ref>
,
<ref href="http://www.legislation.gov.uk/id/ukpga/1992/12/section/290">290</ref>
,
<ref href="http://www.legislation.gov.uk/id/ukpga/1992/12/schedule/12">Sch. 12</ref>
(with
<ref href="http://www.legislation.gov.uk/id/ukpga/1992/12/schedule/11/paragraph/22">Sch. 11 paras. 22</ref>
,
<ref href="http://www.legislation.gov.uk/id/ukpga/1992/12/schedule/11/paragraph/26/2">26(2)</ref>
,
<ref href="http://www.legislation.gov.uk/id/ukpga/1992/12/schedule/11/paragraph/27">27</ref>
)
</p>
</note>
<note class="commentary C" eId="c6859071">
<p>
<ref href="http://www.legislation.gov.uk/id/ukpga/1968/48/schedule/1/part/V">Sch. 1 Pt. V</ref>
: power to apply conferred (
<em>temp.</em>
) (26.5.1999) by
<ref href="http://www.legislation.gov.uk/id/ukpga/1999/7">1999 c. 7</ref>
,
<ref href="http://www.legislation.gov.uk/id/ukpga/1999/7/section/2/1/c/6">s. 2(1)(c)(6)</ref>
;
<ref href="http://www.legislation.gov.uk/id/uksi/1999/1511">S.I. 1999/1511</ref>
,
<ref href="http://www.legislation.gov.uk/id/uksi/1999/1511/article/2">art. 2</ref>
</p>
</note>
<note class="commentary C" eId="key-db8919f1338a8190ee41c1b9c4dd4e21">
<p>
Sch. 1 Pt. 4 restricted (6.5.2004 coming into force in accordance with art. 1) by
<ref 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 href="http://www.legislation.gov.uk/id/uksi/2004/1282/article/1">arts. 1</ref>
,
<rref 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">14(2)-(4)</rref>
,
<ref href="http://www.legislation.gov.uk/id/uksi/2004/1282/article/15/2">15(2)</ref>
</p>
</note>
<note class="commentary C" eId="key-10eb062dc99ef5894f1fe44185739c74">
<p>
Sch. 1 Pt. 4 restricted (1.7.2005) by
<ref href="http://www.legislation.gov.uk/id/uksi/2005/1456">G8 Gleneagles (Immunities and Privileges) Order 2005 (S.I. 2005/1456)</ref>
,
<ref href="http://www.legislation.gov.uk/id/uksi/2005/1456/article/1">arts. 1</ref>
,
<ref href="http://www.legislation.gov.uk/id/uksi/2005/1456/article/2/3">2(3)</ref>
</p>
</note>
<note class="commentary C" eId="key-22840ee657d320856893276eb3f637fa">
<p>
Sch. 1 Pt. 4 excluded (19.7.2006 coming into force in accordance with art. 1) by
<ref 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 href="http://www.legislation.gov.uk/id/uksi/2006/1922/article/1">arts. 1</ref>
,
<ref href="http://www.legislation.gov.uk/id/uksi/2006/1922/article/12/3">12(3)</ref>
</p>
</note>
<note class="commentary C" eId="key-57523f33eeddb3469b5e8b777917973b">
<p>
Sch. 1 Pt. 4 restricted (S.) (12.2.2009) by
<ref 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 href="http://www.legislation.gov.uk/id/ssi/2009/44/article/1">art. 1</ref>
,
<rref 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">Sch. 1 para. 6(4)-(6)</rref>
</p>
</note>
<note class="commentary C" eId="key-fa13c2ee50a21b1b078b83d02449104d">
<p>
Sch. 1 Pt. 4 restricted (S.) (12.2.2009) by
<ref 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 href="http://www.legislation.gov.uk/id/ssi/2009/44/article/1">art. 1</ref>
,
<ref href="http://www.legislation.gov.uk/id/ssi/2009/44/schedule/1/paragraph/7/4">Sch. 1 para. 7(4)</ref>
</p>
</note>
<note class="commentary C" eId="key-0e5b959b8a149ce866949dcad5224e65">
<p>
Sch. 1 Pt. 4 restricted (S.) (12.2.2009) by
<ref 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 href="http://www.legislation.gov.uk/id/ssi/2009/44/article/1">art. 1</ref>
,
<rref 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">Sch. 3 para. 6(3)-(5)</rref>
</p>
</note>
<note class="commentary C" eId="key-e08b643667e500540122b350afa1efc4">
<p>
Sch. 1 Pt. 4 restricted (S.) (12.2.2009) by
<ref 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 href="http://www.legislation.gov.uk/id/ssi/2009/44/article/1">art. 1</ref>
,
<ref href="http://www.legislation.gov.uk/id/ssi/2009/44/schedule/3/paragraph/7/3">Sch. 3 para. 7(3)</ref>
</p>
</note>
<note class="commentary C" eId="key-ea045cc7cd9cae1c219035336743c899">
<p>
Sch. 1 Pt. 4 restricted (S.) (12.2.2009) by
<ref 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 href="http://www.legislation.gov.uk/id/ssi/2009/44/article/1">art. 1</ref>
,
<ref href="http://www.legislation.gov.uk/id/ssi/2009/44/schedule/4/paragraph/7/2">Sch. 4 para. 7(2)</ref>
<ref href="http://www.legislation.gov.uk/id/ssi/2009/44/schedule/4/paragraph/7/3">(3)</ref>
</p>
</note>
<note class="commentary C" eId="key-30b152286923afa0190b9b4abf752f04">
<p>
Sch. 1 Pt. 4 restricted (S.) (12.2.2009) by
<ref 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 href="http://www.legislation.gov.uk/id/ssi/2009/44/article/1">art. 1</ref>
,
<ref href="http://www.legislation.gov.uk/id/ssi/2009/44/schedule/4/paragraph/8/3">Sch. 4 para. 8(3)</ref>
</p>
</note>
<note class="commentary C" eId="key-f1b73be9eef7e0b1a68e63f595af46ca">
<p>
Sch. 1 Pt. 4 restricted (S.) (12.2.2009) by
<ref 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 href="http://www.legislation.gov.uk/id/ssi/2009/44/article/1">art. 1</ref>
,
<ref href="http://www.legislation.gov.uk/id/ssi/2009/44/schedule/6/paragraph/6/4">Sch. 6 para. 6(4)</ref>
<ref href="http://www.legislation.gov.uk/id/ssi/2009/44/schedule/6/paragraph/6/5">(5)</ref>
</p>
</note>
<note class="commentary C" eId="key-47dd4aa96ce4cad7bade196660000ef5">
<p>
Sch. 1 Pt. 4 restricted (S.) (12.2.2009) by
<ref 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 href="http://www.legislation.gov.uk/id/ssi/2009/44/article/1">art. 1</ref>
,
<ref href="http://www.legislation.gov.uk/id/ssi/2009/44/schedule/6/paragraph/7/3">Sch. 6 para. 7(3)</ref>
</p>
</note>
<note class="commentary C" eId="key-0158a528b26e6f916b9aff26eb2d2754">
<p>
Sch. 1 Pt. 4 restricted (S.) (12.2.2009) by
<ref 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 href="http://www.legislation.gov.uk/id/ssi/2009/44/article/1">art. 1</ref>
,
<rref 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">Sch. 7 para. 6(3)-(5)</rref>
</p>
</note>
<note class="commentary C" eId="key-d5d573460fbb3f4c269a41c53adfdb1b">
<p>
Sch. 1 Pt. 4 restricted (S.) (12.2.2009) by
<ref 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 href="http://www.legislation.gov.uk/id/ssi/2009/44/article/1">art. 1</ref>
,
<rref 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">Sch. 8 para. 6(3)-(5)</rref>
</p>
</note>
<note class="commentary C" eId="key-2cb68eb1fef3e386a66ae7322693bd75">
<p>
Sch. 1 Pt. 4 restricted (S.) (12.2.2009) by
<ref 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 href="http://www.legislation.gov.uk/id/ssi/2009/44/article/1">art. 1</ref>
,
<ref href="http://www.legislation.gov.uk/id/ssi/2009/44/schedule/8/paragraph/7/3">Sch. 8 para. 7(3)</ref>
<ref href="http://www.legislation.gov.uk/id/ssi/2009/44/schedule/8/paragraph/7/4">(4)</ref>
</p>
</note>
<note class="commentary C" eId="key-2e27b37b08de924b4d0dd52daf6c2971">
<p>
Sch. 1 Pt. 4 restricted (S.) (12.2.2009) by
<ref 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 href="http://www.legislation.gov.uk/id/ssi/2009/44/article/1">art. 1</ref>
,
<ref href="http://www.legislation.gov.uk/id/ssi/2009/44/schedule/8/paragraph/11/2">Sch. 8 para. 11(2)</ref>
</p>
</note>
<note class="commentary C" eId="key-816fd1dd2d8e408c5065e89354c976ad">
<p>
Sch. 1 Pt. 4 restricted (S.) (12.2.2009) by
<ref 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 href="http://www.legislation.gov.uk/id/ssi/2009/44/article/1">art. 1</ref>
,
<rref 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">Sch. 9 para. 6(3)-(5)</rref>
</p>
</note>
<note class="commentary C" eId="key-7c6d6ec1c944b412ebe607ed1419b919">
<p>
Sch. 1 Pt. 4 restricted (S.) (12.2.2009) by
<ref 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 href="http://www.legislation.gov.uk/id/ssi/2009/44/article/1">art. 1</ref>
,
<ref href="http://www.legislation.gov.uk/id/ssi/2009/44/schedule/9/paragraph/7/2">Sch. 9 para. 7(2)</ref>
</p>
</note>
<note class="commentary C" eId="key-002ce2e668fbdca22cade3d891381eba">
<p>
Sch. 1 Pt. 4 excluded (S.) (12.2.2009) by
<ref 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 href="http://www.legislation.gov.uk/id/ssi/2009/44/article/1">art. 1</ref>
,
<ref href="http://www.legislation.gov.uk/id/ssi/2009/44/schedule/12/paragraph/8/3">Sch. 12 para. 8(3)</ref>
</p>
</note>
<note class="commentary C" eId="key-7e608be61f08d617eebd21df4fc502d2">
<p>
Sch. 1 Pt. 4 restricted (9.7.2009) by
<ref 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 href="http://www.legislation.gov.uk/id/uksi/2009/1748/article/1">arts. 1</ref>
,
<ref href="http://www.legislation.gov.uk/id/uksi/2009/1748/article/14/2">14(2)</ref>
(as amended (28.6.2018) by
<ref 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 href="http://www.legislation.gov.uk/id/uksi/2018/787/article/1/2">arts. 1(2)</ref>
,
<ref href="http://www.legislation.gov.uk/id/uksi/2018/787/article/3">3</ref>
)
</p>
</note>
<note class="commentary C" eId="key-0f9e28b019e904166864497a39b33071">
<p>
Sch. 1 Pt. 4 restricted (9.7.2009) by
<ref 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 href="http://www.legislation.gov.uk/id/uksi/2009/1748/article/1">arts. 1</ref>
,
<ref href="http://www.legislation.gov.uk/id/uksi/2009/1748/article/15/2">15(2)</ref>
(as amended (28.6.2018) by
<ref 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 href="http://www.legislation.gov.uk/id/uksi/2018/787/article/1/2">arts. 1(2)</ref>
,
<ref href="http://www.legislation.gov.uk/id/uksi/2018/787/article/3">3</ref>
)
</p>
</note>
<note class="commentary C" eId="key-fbe704dc19c86e2635015f4882baa12d">
<p>
Sch. 1 Pt. 4 restricted (9.7.2009) by
<ref 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 href="http://www.legislation.gov.uk/id/uksi/2009/1748/article/1">arts. 1</ref>
,
<ref href="http://www.legislation.gov.uk/id/uksi/2009/1748/article/16/2">16(2)</ref>
(as amended (28.6.2018) by
<ref 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 href="http://www.legislation.gov.uk/id/uksi/2018/787/article/1/2">arts. 1(2)</ref>
,
<ref href="http://www.legislation.gov.uk/id/uksi/2018/787/article/3">3</ref>
)
</p>
</note>
<note class="commentary C" eId="key-7d35772863d78d31b880cb80ab4d90d8">
<p>
Sch. 1 Pt. 4 restricted (coming into force in accordance with art. 1(1) of the amending S.I.) by
<ref href="http://www.legislation.gov.uk/id/uksi/2020/1069">The Square Kilometre Array Observatory (Immunities and Privileges) Order 2020 (S.I. 2020/1069)</ref>
,
<ref href="http://www.legislation.gov.uk/id/uksi/2020/1069/article/1/1">arts. 1(1)</ref>
,
<rref from="http://www.legislation.gov.uk/id/uksi/2020/1069/article/15/4" upTo="http://www.legislation.gov.uk/id/uksi/2020/1069/article/15/6">15(4)-(6)</rref>
(with
<ref href="http://www.legislation.gov.uk/id/uksi/2020/1069/article/1/4/a">art. 1(4)(a)</ref>
)
</p>
</note>
<note class="commentary C" eId="key-47904325f0f0d9f60ed1149a3a5ccc06">
<p>
Sch. 1 para. 19(c) applied (17.12.2020 for specified purposes, 31.12.2020 in so far as not already in force) by
<ref href="http://www.legislation.gov.uk/id/ukpga/1994/23">1994 c. 23</ref>
,
<ref href="http://www.legislation.gov.uk/id/ukpga/1994/23/schedule/9ZA/paragraph/75/1/d">Sch. 9ZA para. 75(1)(d)</ref>
(as inserted by
<ref href="http://www.legislation.gov.uk/id/ukpga/2020/26">Taxation (Post-transition Period) Act 2020 (c. 26)</ref>
,
<ref href="http://www.legislation.gov.uk/id/ukpga/2020/26/section/11/1/e">s. 11(1)(e)</ref>
,
<ref href="http://www.legislation.gov.uk/id/ukpga/2020/26/schedule/2/paragraph/2">Sch. 2 para. 2</ref>
(with
<ref href="http://www.legislation.gov.uk/id/ukpga/2020/26/section/3/4">s. 3(4)</ref>
,
<rref from="http://www.legislation.gov.uk/id/ukpga/2020/26/schedule/2/paragraph/7/7" upTo="http://www.legislation.gov.uk/id/ukpga/2020/26/schedule/2/paragraph/7/10">Sch. 2 para. 7(7)-(10)</rref>
);
<ref href="http://www.legislation.gov.uk/id/uksi/2020/1642">S.I. 2020/1642</ref>
,
<ref href="http://www.legislation.gov.uk/id/uksi/2020/1642/regulation/9">reg. 9</ref>
)
</p>
</note>
<note class="commentary F" eId="key-f32497fac832c75294d49fce0b9918d4">
<p>
Words in
<ref href="http://www.legislation.gov.uk/id/ukpga/1968/48/schedule/1/paragraph/19/c">Sch. 1 para. 19(c)</ref>
substituted (31.12.2020) by
<ref href="http://www.legislation.gov.uk/id/ukpga/2018/22">Taxation (Cross-border Trade) Act 2018 (c. 22)</ref>
,
<ref href="http://www.legislation.gov.uk/id/ukpga/2018/22/section/57/3">s. 57(3)</ref>
,
<ref href="http://www.legislation.gov.uk/id/ukpga/2018/22/schedule/8/paragraph/103/a">Sch. 8 para. 103(a)</ref>
(with savings and transitional provisions in
<ref href="http://www.legislation.gov.uk/id/uksi/2019/105">S.I. 2019/105</ref>
(as amended by
<ref href="http://www.legislation.gov.uk/id/uksi/2020/1495">S.I. 2020/1495</ref>
,
<ref href="http://www.legislation.gov.uk/id/uksi/2020/1495/regulation/1/2">regs. 1(2)</ref>
,
<ref href="http://www.legislation.gov.uk/id/uksi/2020/1495/regulation/21">21</ref>
),
<ref href="http://www.legislation.gov.uk/id/uksi/2020/1545">S.I. 2020/1545</ref>
,
<ref href="http://www.legislation.gov.uk/id/uksi/2020/1545/part/4">Pt. 4</ref>
and
<ref href="http://www.legislation.gov.uk/id/ukpga/2020/26">2020 c. 26</ref>
,
<ref href="http://www.legislation.gov.uk/id/ukpga/2020/26/schedule/2/paragraph/7/7">Sch. 2 para. 7(7)-(9)</ref>
);
<ref href="http://www.legislation.gov.uk/id/uksi/2020/1642">S.I. 2020/1642</ref>
,
<ref href="http://www.legislation.gov.uk/id/uksi/2020/1642/regulation/4/b">reg. 4(b)</ref>
(with
<ref href="http://www.legislation.gov.uk/id/uksi/2020/1642/regulation/7">reg. 7</ref>
)
</p>
</note>
<note class="commentary F" eId="key-85cfc8622747fbae36f509919455cb8f">
<p>
Words in
<ref href="http://www.legislation.gov.uk/id/ukpga/1968/48/schedule/1/paragraph/19/c">Sch. 1 para. 19(c)</ref>
substituted (31.12.2020) by
<ref href="http://www.legislation.gov.uk/id/ukpga/2018/22">Taxation (Cross-border Trade) Act 2018 (c. 22)</ref>
,
<ref href="http://www.legislation.gov.uk/id/ukpga/2018/22/section/57/3">s. 57(3)</ref>
,
<ref href="http://www.legislation.gov.uk/id/ukpga/2018/22/schedule/8/paragraph/103/b">Sch. 8 para. 103(b)</ref>
(with savings and transitional provisions in
<ref href="http://www.legislation.gov.uk/id/uksi/2019/105">S.I. 2019/105</ref>
(as amended by
<ref href="http://www.legislation.gov.uk/id/uksi/2020/1495">S.I. 2020/1495</ref>
,
<ref href="http://www.legislation.gov.uk/id/uksi/2020/1495/regulation/1/2">regs. 1(2)</ref>
,
<ref href="http://www.legislation.gov.uk/id/uksi/2020/1495/regulation/21">21</ref>
),
<ref href="http://www.legislation.gov.uk/id/uksi/2020/1545">S.I. 2020/1545</ref>
,
<ref href="http://www.legislation.gov.uk/id/uksi/2020/1545/part/4">Pt. 4</ref>
and
<ref href="http://www.legislation.gov.uk/id/ukpga/2020/26">2020 c. 26</ref>
,
<ref href="http://www.legislation.gov.uk/id/ukpga/2020/26/schedule/2/paragraph/7/7">Sch. 2 para. 7(7)-(9)</ref>
);
<ref href="http://www.legislation.gov.uk/id/uksi/2020/1642">S.I. 2020/1642</ref>
,
<ref href="http://www.legislation.gov.uk/id/uksi/2020/1642/regulation/4/b">reg. 4(b)</ref>
(with
<ref href="http://www.legislation.gov.uk/id/uksi/2020/1642/regulation/7">reg. 7</ref>
)
</p>
</note>
<note class="commentary C" eId="key-9744918582c40557d6cfb091415fe5fe">
<p>
Sch. 1 Pt. 4 restricted (coming into force in accordance with art. 1(2) of the amending S.S.I.) by The Conference of the Parties to the United Nations Framework Convention on
<ref href="http://www.legislation.gov.uk/id/ssi/2021/346">Climate Change (Immunities and Privileges) (Scotland) Order 2021 (S.S.I. 2021/346)</ref>
,
<ref href="http://www.legislation.gov.uk/id/ssi/2021/346/article/1/2">arts. 1(2)</ref>
,
<ref href="http://www.legislation.gov.uk/id/ssi/2021/346/article/8">8</ref>
,
<ref href="http://www.legislation.gov.uk/id/ssi/2021/346/article/9">9</ref>
(with
<ref href="http://www.legislation.gov.uk/id/ssi/2021/346/article/1/4">art. 1(4)</ref>
)
</p>
</note>
<note class="commentary C" eId="key-1f1885a03cca66094344d858b9f1829b">
<p>
Sch. 1 Pt. 4 restricted (coming into force in accordance with art. 1(2) of the amending S.I.) by The Conference of the Parties to the United Nations Framework Convention on
<ref href="http://www.legislation.gov.uk/id/uksi/2021/1090">Climate Change (Immunities and Privileges) Order 2021 (S.I. 2021/1090)</ref>
,
<ref href="http://www.legislation.gov.uk/id/uksi/2021/1090/article/1/2">arts. 1(2)</ref>
,
<ref href="http://www.legislation.gov.uk/id/uksi/2021/1090/article/9">9</ref>
,
<ref href="http://www.legislation.gov.uk/id/uksi/2021/1090/article/10">10</ref>
(with
<ref href="http://www.legislation.gov.uk/id/uksi/2021/1090/article/1/5/6">art. 1(5)(6)</ref>
)
</p>
</note>
<note class="commentary C" eId="key-9fe4173fef581dd06ed20a5848bdf074">
<p>
<ref href="http://www.legislation.gov.uk/id/ukpga/1968/48/schedule/1/part/4">Sch. 1 Pt. 4</ref>
excluded (coming into force in accordance with art. 1(2) of the amending S.I.) by
<ref href="http://www.legislation.gov.uk/id/uksi/2022/1344">The Inter-American Investment Corporation (Immunities and Privileges) Order 2022 (S.I. 2022/1344)</ref>
,
<ref href="http://www.legislation.gov.uk/id/uksi/2022/1344/article/1/2">arts. 1(2)</ref>
,
<ref href="http://www.legislation.gov.uk/id/uksi/2022/1344/article/15/4">15(4)</ref>
(with
<ref href="http://www.legislation.gov.uk/id/uksi/2022/1344/article/2">art. 2</ref>
)
</p>
</note>
</notes>
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<heading> SCHEDULES</heading>
<hcontainer name="schedule" eId="schedule-1" period="#period6">
<num>
SCHEDULE 1
<authorialNote class="referenceNote" placement="right">
<p>Sections 1, 2, 3, 6.</p>
</authorialNote>
</num>
<heading> Privileges and Immunities</heading>
<part eId="schedule-1-part-I">
<num>
<noteRef href="#c6858741" marker="C4" class="commentary C"/>
Part I
</num>
<hcontainer name="crossheading" 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">
<num>1</num>
<content>
<p>Immunity from suit and legal process.</p>
</content>
</paragraph>
<paragraph eId="schedule-1-paragraph-2">
<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">
<num>
<noteRef href="#c6858751" marker="C1" class="commentary C"/>
3
</num>
<subparagraph eId="schedule-1-paragraph-3-1">
<num>1</num>
<content>
<p>
Exemption or relief from taxes, other than
<ins class="d29p949 first last">
<noteRef href="#c6858761" marker="F1" class="commentary attribute F"/>
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">
<num>
<noteRef href="#c6858771" marker="C2" class="commentary C"/>
4
</num>
<content>
<p>
Exemption from
<ins class="d29p967 first last">
<noteRef href="#c6858781" marker="F2" class="commentary attribute F"/>
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">
<num>
<noteRef href="#c6858791" marker="C3" class="commentary C"/>
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">
<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="d29p986 first last">
<noteRef href="#c6858801" marker="F3" class="commentary attribute F"/>
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">
<num>7</num>
<content>
<p>
Relief, under arrangements made by the Secretary of State, by way of refund of
<ins class="d29p997 first last">
<noteRef href="#c6858811" marker="F4" class="commentary attribute F"/>
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>
<noteRef href="#c6858821" marker="C5" class="commentary C"/>
Part II
</num>
<hcontainer name="crossheading" eId="schedule-1-part-II-crossheading-privileges-and-immunities-of-representatives-members-of-subordinate-bodies-high-officers-experts-and-persons-on-missions" period="#period1">
<heading> Privileges and immunities of representatives, members of subordinate bodies, high officers, experts, and persons on missions</heading>
<paragraph eId="schedule-1-paragraph-8">
<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">
<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="d29p1025 first last">
<noteRef href="#c6858831" marker="F5" class="commentary attribute F"/>
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">
<num>
<ins class="d29p1031 first">
<noteRef href="#c6858841" marker="F6" class="commentary attribute F"/>
9A
</ins>
</num>
<content>
<p>
<ins class="d29p1031 last">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" period="#period3">
<num>
<ins class="d29p1040 first">
<noteRef href="#c6858861" marker="F8" class="commentary attribute F"/>
9B
</ins>
</num>
<content>
<p>
<ins class="d29p1040">The like exemption or relief from being </ins>
<ins class="d29p1040">
<ins class="d29p1046 first last">
<noteRef href="#c6858871" marker="F9" class="commentary attribute F"/>
liable to pay anything in respect of council tax
</ins>
</ins>
<ins class="d29p1040 last">, as is accorded to or in respect of the head of a diplomatic mission.</ins>
</p>
</content>
</paragraph>
<section eId="schedule-1-paragraph-9B-england+wales+scotland+ni-2022-12-14" alternativeTo="schedule-1-paragraph-9B" period="#period1">
<num>
<ins class="d29p1920 first">
<noteRef href="#c6858851" marker="F7" class="commentary attribute F"/>
9B
</ins>
</num>
<content>
<p>
<ins class="d29p1920 last">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">
<num>10</num>
<content>
<p>
The like exemption from
<ins class="d29p1058 first last">
<noteRef href="#c6858881" marker="F10" class="commentary attribute F"/>
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="d29p1062 first last">
<noteRef href="#c6858891" marker="F11" class="commentary attribute F"/>
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">
<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">
<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="d29p1080 first last">
<noteRef href="#c6858901" marker="F12" class="commentary attribute F"/>
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">
<num>13</num>
<intro>
<p>
Exemptions whereby,
<ins class="d29p1091 first">
<noteRef href="#c6858911" marker="F13" class="commentary attribute F"/>
for the purposes of the enactments relating to . . .
</ins>
<ins class="d29p1091">
<noteRef href="#c6858921" marker="F14" class="commentary F"/>
social security, including enactments in force in Northern Ireland—
</ins>
</p>
</intro>
<paragraph eId="schedule-1-paragraph-13-a">
<num>
<ins class="d29p1091">a</ins>
</num>
<content>
<p>
<ins class="d29p1091 last">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>
</paragraph>
<paragraph eId="schedule-1-paragraph-13-b">
<num>b</num>
<content>
<p>
no person shall be rendered liable to pay any contribution
<ins class="d29p1108 first last">
<noteRef href="#c6858931" marker="F15" class="commentary attribute F"/>
or premium
</ins>
which he would not be required to pay if those services were not deemed to be so excepted.
</p>
</content>
</paragraph>
</paragraph>
</hcontainer>
</part>
<part eId="schedule-1-part-III">
<num>
<noteRef href="#c6858941" marker="C7" class="commentary C"/>
Part III
</num>
<hcontainer name="crossheading" 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">
<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">
<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">
<num>
<noteRef href="#c6858951" marker="C6" class="commentary C"/>
16
</num>
<intro>
<p>
The like exemption from
<ins class="d29p1144 first last">
<noteRef href="#c6858961" marker="F16" class="commentary attribute F"/>
duties (whether of customs or excise)
</ins>
and taxes on the importation of articles which—
</p>
</intro>
<paragraph 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>
</paragraph>
<paragraph 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>
</paragraph>
<wrapUp>
<p>
<ins class="d29p1161 first last">
<noteRef href="#c6858971" marker="F17" class="commentary attribute F"/>
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">
<num>17</num>
<content>
<p>
Exemption from
<ins class="d29p1172 first last">
<noteRef href="#c6858981" marker="F18" class="commentary attribute F"/>
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 (
<em>a</em>
) and (
<em>b</em>
) 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">
<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" period="#period6">
<num>
<noteRef href="#c6859001" marker="C8" class="commentary C"/>
<noteRef href="#c6859011" marker="C9" class="commentary C"/>
<noteRef href="#c6859021" marker="C10" class="commentary C"/>
<noteRef href="#c6859031" marker="C11" class="commentary C"/>
<noteRef href="#key-db8919f1338a8190ee41c1b9c4dd4e21" marker="C14" class="commentary C"/>
<noteRef href="#key-10eb062dc99ef5894f1fe44185739c74" marker="C15" class="commentary C"/>
<noteRef href="#key-22840ee657d320856893276eb3f637fa" marker="C16" class="commentary C"/>
<noteRef href="#key-47dd4aa96ce4cad7bade196660000ef5" marker="C24" class="commentary C"/>
<noteRef href="#key-2cb68eb1fef3e386a66ae7322693bd75" marker="C27" class="commentary C"/>
<noteRef href="#key-57523f33eeddb3469b5e8b777917973b" marker="C17" class="commentary C"/>
<noteRef href="#key-ea045cc7cd9cae1c219035336743c899" marker="C21" class="commentary C"/>
<noteRef href="#key-002ce2e668fbdca22cade3d891381eba" marker="C31" class="commentary C"/>
<noteRef href="#key-7c6d6ec1c944b412ebe607ed1419b919" marker="C30" class="commentary C"/>
<noteRef href="#key-fa13c2ee50a21b1b078b83d02449104d" marker="C18" class="commentary C"/>
<noteRef href="#key-e08b643667e500540122b350afa1efc4" marker="C20" class="commentary C"/>
<noteRef href="#key-0158a528b26e6f916b9aff26eb2d2754" marker="C25" class="commentary C"/>
<noteRef href="#key-f1b73be9eef7e0b1a68e63f595af46ca" marker="C23" class="commentary C"/>
<noteRef href="#key-0e5b959b8a149ce866949dcad5224e65" marker="C19" class="commentary C"/>
<noteRef href="#key-30b152286923afa0190b9b4abf752f04" marker="C22" class="commentary C"/>
<noteRef href="#key-d5d573460fbb3f4c269a41c53adfdb1b" marker="C26" class="commentary C"/>
<noteRef href="#key-816fd1dd2d8e408c5065e89354c976ad" marker="C29" class="commentary C"/>
<noteRef href="#key-2e27b37b08de924b4d0dd52daf6c2971" marker="C28" class="commentary C"/>
<noteRef href="#key-0f9e28b019e904166864497a39b33071" marker="C33" class="commentary C"/>
<noteRef href="#key-7e608be61f08d617eebd21df4fc502d2" marker="C32" class="commentary C"/>
<noteRef href="#key-fbe704dc19c86e2635015f4882baa12d" marker="C34" class="commentary C"/>
<noteRef href="#key-7d35772863d78d31b880cb80ab4d90d8" marker="C35" class="commentary C"/>
<noteRef href="#key-1f1885a03cca66094344d858b9f1829b" marker="C38" class="commentary C"/>
<noteRef href="#key-9744918582c40557d6cfb091415fe5fe" marker="C37" class="commentary C"/>
<noteRef href="#key-9fe4173fef581dd06ed20a5848bdf074" marker="C39" class="commentary C"/>
Part IV
</num>
<hcontainer name="crossheading" eId="schedule-1-part-IV-crossheading-privileges-and-immunities-of-official-staffs-and-of-families-of-representatives-high-officers-and-official-staffs" period="#period5">
<heading> Privileges and immunities of official staffs and of families of representatives, high officers and official staffs</heading>
<paragraph eId="schedule-1-paragraph-19" period="#period5">
<num>19</num>
<intro>
<p>In this Part of this Schedule—</p>
</intro>
<paragraph eId="schedule-1-paragraph-19-a">
<num>a</num>
<content>
<p>
<term refersTo="#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)(
<em>a</em>
) of this Act;
</p>
</content>
</paragraph>
<paragraph eId="schedule-1-paragraph-19-b">
<num>b</num>
<content>
<p>
<term refersTo="#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>
</paragraph>
<paragraph eId="schedule-1-paragraph-19-c" period="#period5">
<num>
<noteRef href="#key-47904325f0f0d9f60ed1149a3a5ccc06" marker="C36" class="commentary C"/>
<ins class="d29p1232 first">
<noteRef href="#c6859051" marker="F19" class="commentary attribute F"/>
c
</ins>
</num>
<content>
<p>
<ins class="d29p1232"> references to importation, in relation to value added tax, shall include references to anything charged with tax in accordance with section </ins>
<ins class="d29p1232">
<ins class="d29p1239 first">
<noteRef href="#c6859061" marker="F20" class="commentary attribute F"/>
<ins class="substitution key-f32497fac832c75294d49fce0b9918d4-1640635554864 first last">
<noteRef href="#key-f32497fac832c75294d49fce0b9918d4" marker="F22" class="commentary attribute F"/>
1(1)(c)
</ins>
</ins>
</ins>
<ins class="d29p1232">
<ins class="d29p1239 last"> of the Value Added Tax Act 1994 </ins>
</ins>
<ins class="d29p1232">
<ins class="substitution key-85cfc8622747fbae36f509919455cb8f-1640635988429 first last">
<noteRef href="#key-85cfc8622747fbae36f509919455cb8f" marker="F23" class="commentary attribute F"/>
(imposition of charge to value added tax on imported goods)
</ins>
</ins>
<ins class="d29p1232"> , and “ </ins>
<term refersTo="#term-imported">
<ins class="d29p1232">imported</ins>
</term>
<ins class="d29p1232 last"> ” shall be construed accordingly. </ins>
</p>
</content>
</paragraph>
</paragraph>
<paragraph eId="schedule-1-paragraph-20" period="#period4">
<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" period="#period4">
<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" period="#period4">
<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>
<paragraph 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>
</paragraph>
<paragraph eId="schedule-1-paragraph-22-b">
<num>b</num>
<content>
<p>the exemptions set out in paragraph 13 of this Schedule,</p>
</content>
</paragraph>
<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" period="#period4">
<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)(
<em>b</em>
) 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>
<noteRef href="#c6859071" marker="C13" class="commentary C"/>
Part V
</num>
<hcontainer name="crossheading" 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" period="#period2">
<num>
<noteRef href="#c6859101" marker="C12" class="commentary C"/>
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>
<paragraph 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>
</paragraph>
<paragraph eId="schedule-1-paragraph-24-b">
<num>
<noteRef href="#c6859111" marker="F21" class="commentary F"/>
b
</num>
<content>
<p>. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .</p>
</content>
</paragraph>
</paragraph>
</hcontainer>
</part>
</hcontainer>
</hcontainer>
</portionBody>
</portion>
</akomaNtoso>