International Organisations Act 1968

Sections 1, 2, 3, 6.

SCHEDULE 1 U.K. Privileges and Immunities

Part I U.K.

Modifications etc. (not altering text)

C1 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

Privileges and immunities of the organisation U.K.

1 U.K. Immunity from suit and legal process.

2 U.K. The like inviolability of official archives and premises of the organisation as, in accordance with the 1961 Convention Articles, is accorded in respect of the official archives and premises of a diplomatic mission.

3 (1) Exemption or relief from taxes, other than [F1 duties (whether of customs or excise)] and taxes on the importation of goods. U.K.

(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.

Textual Amendments

F1 Words substituted by Customs and Excise Management Act 1979 (c. 2, SIF 40:1), s. 177(1), Sch. 4 para. 12

Modifications etc. (not altering text)

C2 Sch. 1 para. 3 extended by Civil Aviation Act 1982 (c. 16, SIF 9), s. 24, Sch. 4 para. 1(2)

4 U.K. Exemption from [F2 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.

Textual Amendments

F2 Words substituted by Customs and Excise Management Act 1979 (c. 2, SIF 40:1), s. 177(1), Sch. 4 para. 12

Modifications etc. (not altering text)

C3 Sch. 1 paras. 4, 5 extended by Civil Aviation Act 1982 (c. 16, SIF 9), s. 24, Sch. 4 para. 1(2)

5 U.K. 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.

Modifications etc. (not altering text)

C4 Sch. 1 paras. 4, 5 extended by Civil Aviation Act 1982 (c. 16, SIF 9), s. 24, Sch. 4 para. 1(2)

6 U.K. Relief, under arrangements made either by the Secretary of State or by the Commissioners of Customs and Excise, by way of refund of [F3 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.

Textual Amendments

F3 Words substituted by Customs and Excise Management Act 1979 (c. 2, SIF 40:1), s. 177(1), Sch. 4 para. 12

7 U.K. Relief, under arrangements made by the Secretary of State, by way of refund of [F4 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.

Textual Amendments

F4 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

Part II U.K.

Modifications etc. (not altering text)

C5 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

Privileges and immunities of representatives, members of subordinate bodies, high officers, experts, and persons on missions U.K.

8 U.K. 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 U.K. 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 [F5 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.

Textual Amendments

F5 Words substituted by Customs and Excise Management Act 1979 (c. 2, SIF 40:1), s. 177(1), Sch. 4 para. 12

[F6 9A U.K. The like inviolability of official premises as is accorded in respect of the premises of a diplomatic mission.]

Textual Amendments

F6 Sch. 1 para. 9A inserted by International Organisations Act 1981 (c. 9, SIF 68:1), s. 5(1)

[F7 9B E+W+S The like exemption or relief from being [F8 liable to pay anything in respect of council tax], as is accorded to or in respect of the head of a diplomatic mission.]

Textual Amendments

F7 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

F8 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)

[F23 9B U.K. 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.]

Textual Amendments

F23 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

10 U.K. The like exemption from [F9 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 [F10 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.

Textual Amendments

F9 Words substituted by Customs and Excise Management Act 1979 (c. 2, SIF 40:1), s. 177(1), Sch. 4 para. 12

F10 Words inserted by International Organisations Act 1981 (c. 9, SIF 68:1), s. 5(1)

11 U.K. 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 U.K. Relief, under arrangements made either by the Secretary of State or by the Commissioners of Customs and Excise, by way of refund of [F11 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.

Textual Amendments

F11 Words substituted by Customs and Excise Management Act 1979 (c. 2, SIF 40:1), s. 177(1), Sch. 4 para. 12

13 U.K. Exemptions whereby, [F12 for the purposes of the enactments relating to . . . F13 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 [F14 or premium] which he would not be required to pay if those services were not deemed to be so excepted.

Textual Amendments

F12 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.

F13 Words repealed by Social Security (Consequential Provisions) Act 1975 (c. 18), Sch. 1 Pt. I

F14 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.

Part III U.K.

Modifications etc. (not altering text)

C6 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

Privileges and immunities of other officers and servants U.K.

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

16 U.K. The like exemption from [F15 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,

[F16 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.

Textual Amendments

F15 Words substituted by Customs and Excise Management Act 1979 (c. 2, SIF 40:1), s. 177(1), Sch. 4 para. 12

F16 Words inserted by International Organisations Act 1981 (c. 9, SIF 68:1), s. 5(3)

Modifications etc. (not altering text)

C7 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)

17 U.K. Exemption from [F17 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.

Textual Amendments

F17 Words substituted by Customs and Excise Management Act 1979 (c. 2, SIF 40:1), s. 177(1), Sch. 4 para. 12

18 U.K. 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 U.K.

Modifications etc. (not altering text)

C8 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)

C9 Sch. 1 Pt. 4 excluded by S.I. 1991/757 art. 13(6)(7) Pt. III.

C10 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)

C11 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)

C12 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)

C13 Sch. 1 Pt. 4 restricted (1.7.2005) by G8 Gleneagles (Immunities and Privileges) Order 2005 (S.I. 2005/1456), arts. 1, 2(3)

C14 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)

C15 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)

C16 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)

C17 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)

C18 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)

C19 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)

C20 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)

C21 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)

C22 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)

C23 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)

C24 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)

C25 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)

C26 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)

C27 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)

C28 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)

C29 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)

C30 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)

C31 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)

C32 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)

C33 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))

C34 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))

C35 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))

C36 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)

Privileges and immunities of official staffs and of families of representatives, high officers and official staffs U.K.

19 U.K. 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.

[F18 (c) references to importation, in relation to value added tax, shall include references to anything charged with tax in accordance with section [F19 [F20 1(1)(c)] of the Value Added Tax Act 1994 ] [F21 (imposition of charge to value added tax on imported goods)] , and “ imported ” shall be construed accordingly. ]

Textual Amendments

F18 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.

F19 Words in Sch. 1 para. 19(c) substituted (1.9.1994) by 1994 c. 23, ss. 100(1), 101(1), Sch. 14 para. 4

F20 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)

F21 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)

Modifications etc. (not altering text)

C37 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)

20 U.K. A member of the official staff who is recognised by Her Majesty’s Government in the United Kingdom as holding a rank equivalent to that of a diplomatic agent shall be entitled to the privileges and immunities set out in Part II of this Schedule to the like extent as, by virtue of the relevant Order, the representative whom he accompanies is entitled to them.

21 (1) Subject to sub-paragraph (2) of this paragraph, a member of the official staff who is not so recognised, and who is employed in the adminstrative or technical service of the representative whom he accompanies, shall be entitled to the privileges and immunities set out in paragraphs 9 and 13 of this Schedule to the like extent as, by virtue of the relevant Order, that representative is entitled to them. U.K.

(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 U.K. A member of the official staff who is employed in the domestic service of the representative whom he accompanies shall be entitled to the following privileges and immunities, that is to say—

(a) immunity from suit and legal process in respect of things done or omitted to be done in the course of the performance of official duties, and

(b) the exemptions set out in paragraph 13 of this Schedule,

to the like extent as, by virtue of the relevant Order, that representative is entitled to them, and shall be entitled to exemption from taxes on his emoluments in respect of that employment to the like extent as, by virtue of the relevant Order, that representative is entitled to exemption from taxes on his emoluments as a representative.

23 (1) Persons who are members of the family of a representative and form part of his household shall be entitled to the privileges and immunities set out in Part II of this Schedule to the like extent as, by virtue of the relevant Order, that representative is entitled to them. U.K.

(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 U.K.

Modifications etc. (not altering text)

C38 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

Estate duty and capital gains tax on death U.K.

24 U.K. 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

F22 (b) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Textual Amendments

F22 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)

Modifications etc. (not altering text)

C39 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