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International Organisations Act 1968
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- 1968 c. 48
- Section 2
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2 Specialised agencies of United Nations.E+W+S
(1)Where an Order in Council under section 1(2) of this Act is made in respect of an organisation which is a specialised agency of the United Nations having its headquarters or principal office in the United Kingdom, then for the purpose of giving effect to any agreement between the United Kingdom or Her Majesty’s Government in the United Kingdom and that organisation Her Majesty may by the same or any other Order in Council confer the exemptions, privileges and reliefs specified in the next following subsection, to such extent as may be specified in the Order, on officers of the organisation who are recognised by Her Majesty’s Government in the United Kingdom as holding a rank equivalent to that of a diplomatic agent.
(2)The exemptions, privileges and reliefs referred to in the preceding subsection are—
(a)the like exemption or relief from income tax, capital gains tax and rates as, in accordance with Article 34 of the 1961 Convention Articles, is accorded to a diplomatic agent, and
[F1(aa)the like exemption or relief from being [F2liable to pay anything in respect of council tax], as in accordance with that Article is accorded to a diplomatic agent, and]
(b)the exemptions, privileges and reliefs specified in paragraphs 10 to 12 of Schedule 1 to this Act, [F3and the exemption comprised in paragraph 9 of that Schedule from vehicle excise duty F4. . .]
(3)Where by virtue of subsection (1) of this section any of the exemptions, privileges and reliefs referred to in subsection (2)(b) of this section are conferred on persons as being officers of the organisation, Her Majesty may by the same or any other Order in Council confer the like exemptions, privileges and reliefs on persons who are members of the families of those persons and form part of their households.
(4)The powers conferred by the preceding provisions of this section shall be exercisable in addition to any power exercisable by virtue of subsection (2) or subsection (5) of section 1 of this Act; and any exercise of the powers conferred by those provisions shall have effect without prejudice to the operation of subsection (4) of that section.
(5)[F5Subsections (6) and (7)] of section 1 of this Act shall have effect in relation to the preceding provisions of this section as [F6those subsections have] effect in relation to subsections (2) and (5) of that section.
(6)In this section “specialised agency” has the meaning assigned to it by Article 57 of the Charter of the United Nations.
Extent Information
E1This version of this provision extends to England, Wales and Scotland only; a seperate version has been created for Northern Ireland only
Textual Amendments
F1S. 2(2)(aa) inserted (E.W.S.) by Local Government Finance Act 1988 (c. 41, SIF 81:1, 103:2), s. 137, Sch. 12 Pt. III para. 40
F2Words in s. 2(2)(aa) substituted (E.W.S.) (1.4.1993) by Local Government Finance Act 1992 (c. 14), s. 117(1), Sch. 13 para.27 (with s. 118(1)(2)(4)); S.I. 1993/194, art. 2(a).
F3Words added by Diplomatic and other Privileges Act 1971 (c. 64), s. 3
F4Words in s. 2(2)(b) repealed (1.9.1994) by 1994 c. 22, ss. 65, 66(1), Sch. 5 Pt. I (with s. 57(4))
F5Words in s. 2(5) substituted (23.12.2005) by Civil Partnership Act 2004 (International Immunities and Privileges, Companies and Adoption) Order 2005 (S.I. 2005/3542), arts. 1(2), 2(2)(a)
F6Words in s. 2(5) substituted (23.12.2005) by Civil Partnership Act 2004 (International Immunities and Privileges, Companies and Adoption) Order 2005 (S.I. 2005/3542), arts. 1(2), 2(2)(b)
2 Specialised agencies of United Nations.N.I.
(1)Where an Order in Council under section 1(2) of this Act is made in respect of an organisation which is a specialised agency of the United Nations having its headquarters or principal office in the United Kingdom, then for the purpose of giving effect to any agreement between the United Kingdom or Her Majesty’s Government in the United Kingdom and that organisation Her Majesty may by the same or any other Order in Council confer the exemptions, privileges and reliefs specified in the next following subsection, to such extent as may be specified in the Order, on officers of the organisation who are recognised by Her Majesty’s Government in the United Kingdom as holding a rank equivalent to that of a diplomatic agent.
(2)The exemptions, privileges and reliefs referred to in the preceding subsection are—
(a)the like exemption or relief from income tax, capital gains tax and rates as, in accordance with Article 34 of the 1961 Convention Articles, is accorded to a diplomatic agent, and
(b)the exemptions, privileges and reliefs specified in paragraphs 10 to 12 of Schedule 1 to this Act, [F7and the exemption comprised in paragraph 9 of that Schedule from vehicle excise duty F8. . .]
(3)Where by virtue of subsection (1) of this section any of the exemptions, privileges and reliefs referred to in subsection (2)(b) of this section are conferred on persons as being officers of the organisation, Her Majesty may by the same or any other Order in Council confer the like exemptions, privileges and reliefs on persons who are members of the families of those persons and form part of their households.
(4)The powers conferred by the preceding provisions of this section shall be exercisable in addition to any power exercisable by virtue of subsection (2) or subsection (5) of section 1 of this Act; and any exercise of the powers conferred by those provisions shall have effect without prejudice to the operation of subsection (4) of that section.
(5)[F5Subsections (6) and (7)] of section 1 of this Act shall have effect in relation to the preceding provisions of this section as [F6those subsections have] effect in relation to subsections (2) and (5) of that section.
(6)In this section “specialised agency” has the meaning assigned to it by Article 57 of the Charter of the United Nations.
Extent Information
E2This version of this provision extends to Northern Ireland only; a separate version has been created for England, Wales and Scotland only.
Textual Amendments
F5Words in s. 2(5) substituted (23.12.2005) by Civil Partnership Act 2004 (International Immunities and Privileges, Companies and Adoption) Order 2005 (S.I. 2005/3542), arts. 1(2), 2(2)(a)
F6Words in s. 2(5) substituted (23.12.2005) by Civil Partnership Act 2004 (International Immunities and Privileges, Companies and Adoption) Order 2005 (S.I. 2005/3542), arts. 1(2), 2(2)(b)
F7Words added by Diplomatic and other Privileges Act 1971 (c. 64), s. 3
F8Words in s. 2(2)(b) repealed (1.9.1994) by 1994 c. 22, ss. 65, 66(1), Sch. 5 Pt. I (with s. 57(4))
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