SCHEDULES
SCHEDULE 1 Privileges and Immunities
C4Part I
Privileges and immunities of the organisation
1
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.
C13
1
Exemption or relief from taxes, other than F1duties (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.
C24
Exemption from F2duties (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.
C35
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 F3duty (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 F4car 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.
C5Part II
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
8
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 F5duties (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.
F69A
The like inviolability of official premises as is accorded in respect of the premises of a diplomatic mission.
F89B
The like exemption or relief from being F9liable to pay anything in respect of council tax, as is accorded to or in respect of the head of a diplomatic mission.
F79B
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 F10duties (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 F11and 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 F12duty (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, F13for the purposes of the enactments relating to . . . F14 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 F15or premium which he would not be required to pay if those services were not deemed to be so excepted.
C7Part III
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
14
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.
C616
The like exemption from F16duties (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,
F17and 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 F18duties (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.
C8C9C10C11C15C16C17 Part IV
Sch. 1 Pt. 4 (paras. 19–23) restricted by S.I. 1988/1298, arts. 13(2)(3)(4), 14(2) and by S.I. 1988/1299, art. 13(3)(4)(5)
Sch. 1 Pt. 4 excluded by S.I. 1991/757 art. 13(6)(7) Pt. III.
Sch. 1 Pt. 4 restricted (with effect as mentioned in art. 1(1) of the amending S.I.) by S.I. 1994/1890, arts. 13(2)-(4), 14(3)
Sch. 1 Pt. 4 restricted (with effect as mentioned in art. 1 of the amending S.I.) by S.I. 1995/266, arts. 13(3)(4), 14(3)
Sch. 1 Pt. 4 restricted (with effect as mentioned in art. 1 of the amending S.I.) by S.I. 1999/1125, art. 15
Sch. 1 Pt. 4 restricted (with effect as mentioned in art. 1 of the amending S.I.) by S.I. 1999/1125, art. 16(2)
Sch. 1 Pt. 4 restricted (with effect as mentioned in art. 1 of the amending S.I.) by S.I. 2000/1105, art. 14
Sch. 1 Pt. 4 (paras. 19-23) restricted (17.7.2002) by S.I. 2002/1826, arts. 14(3)-(5), 15(2)(3), 19(2)
Sch. 1 Pt. 4 restricted (6.5.2004 coming into force in accordance with art. 1) by Preparatory Commission for the Comprehensive Nuclear-Test-Ban Treaty Organization (Immunities and Privileges) Order 2004 (S.I. 2004/1282), arts. 1, 14(2)-(4), 15(2)
Sch. 1 Pt. 4 restricted (1.7.2005) by G8 Gleneagles (Immunities and Privileges) Order 2005 (S.I. 2005/1456), arts. 1, 2(3)
Sch. 1 Pt. 4 excluded (19.7.2006 coming into force in accordance with art. 1) by European Organization for Nuclear Research (Privileges and Immunities) Order 2006 (S.I. 2006/1922), arts. 1, 12(3)
Privileges and immunities of official staffs and of families of representatives, high officers and official staffs
19
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.
F19c
references to importation, in relation to value added tax, shall include references to anything charged with tax in accordance with section F20 10 or 15 of the Value Added Tax Act 1994 (acquisitions from other member States and importations from outside the European Community), and “ imported ” shall be construed accordingly.
20
A member of the official staff who is recognised by Her Majesty’s Government in the United Kingdom as holding a rank equivalent to that of a diplomatic agent shall be entitled to the privileges and immunities set out in Part II of this Schedule to the like extent as, by virtue of the relevant Order, the representative whom he accompanies is entitled to them.
21
1
Subject to sub-paragraph (2) of this paragraph, a member of the official staff who is not so recognised, and who is employed in the adminstrative or technical service of the representative whom he accompanies, shall be entitled to the privileges and immunities set out in paragraphs 9 and 13 of this Schedule to the like extent as, by virtue of the relevant Order, that representative is entitled to them.
2
Such a member of the official staff shall not by virtue of the preceding sub-paragraph be entitled to immunity from any civil proceedings in respect of any cause of action arising otherwise than in the course of his official duties.
3
Such a member of the official staff shall also be entitled to the exemption set out in paragraph 16 of this Schedule as if he were an officer of the organisation specified in the relevant Order.
22
A member of the official staff who is employed in the domestic service of the representative whom he accompanies shall be entitled to the following privileges and immunities, that is to say—
a
immunity from suit and legal process in respect of things done or omitted to be done in the course of the performance of official duties, and
b
the exemptions set out in paragraph 13 of this Schedule,
to the like extent as, by virtue of the relevant Order, that representative is entitled to them, and shall be entitled to exemption from taxes on his emoluments in respect of that employment to the like extent as, by virtue of the relevant Order, that representative is entitled to exemption from taxes on his emoluments as a representative.
23
1
Persons who are members of the family of a representative and form part of his household shall be entitled to the privileges and immunities set out in Part II of this Schedule to the like extent as, by virtue of the relevant Order, that representative is entitled to them.
2
Persons who are members of the family and form part of the household of an officer of the organisation specified in the relevant Order, where that officer is the holder (whether permanent, temporary or acting) of an office specified in that Order in accordance with section 1(3)(b) of this Act, shall be entitled to the privileges and immunities set out in Part II of this Schedule to the like extent as, by virtue of the relevant Order, that officer is entitled to them.
3
Persons who are members of the family and form part of the household of such a member of the official staff as is mentioned in paragraph 20 of this Schedule shall be entitled to the privileges and immunities set out in Part II of this Schedule to the like extent as, by virtue of that paragraph, that member of the official staff is entitled to them.
4
Persons who are members of the family and form part of the household of such a member of the official staff as in mentioned in paragraph 21 of this Schedule shall be entitled to the privileges and immunities set out in paragraphs 9 and 13 of this Schedule to the like extent as, by virtue of paragraph 21 of this Schedule, that member of the official staff is entitled to them.
C13Part V
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
C1224
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
F21b
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
C14SCHEDULE 2. Enactment Repealed
The text of s. 12(2)(4) and Sch. 2 is in the form originally enacted: it was not reproduced in Statutes in Force and does not reflect any amendments or repeals which may have been made since 1.2.1991
Chapter | Short title | Extent of repeal |
---|---|---|
14 Geo. 6. c. 14. | The International Organisations (Immunities and Privileges) Act 1950. | The whole Act. |
4 Eliz. 2. c. 2. | The German Conventions Act 1955. | Section 1(2). |
4 Eliz. 2. c. 4. | The European Coal and Steel Community Act 1955. | The whole Act. |
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