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The European Communities (Privileges of the Joint European Torus) Order 1978

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Changes over time for: The European Communities (Privileges of the Joint European Torus) Order 1978 (Schedules only)

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SCHEDULEU.K.

1.  Within the scope of its official activities, the like exemption or relief from taxes, other than customs duties and taxes on the importation of goods, as is accorded to a foreign sovereign power.U.K.

Commencement Information

I1Sch. para. 1 comes into operation at 26.7.1978, see art. 1

2.  The like relief from rates on its official premises as is accorded in respect of the premises of a diplomatic mission in accordance with Article 23 of Schedule 1 to the Diplomatic Privileges Act 1964.U.K.

Commencement Information

I2Sch. para. 2 comes into operation at 26.7.1978, see art. 1

3.  Exemption from all customs duties and charges having equivalent effect and taxes (except payment for services rendered) and from all prohibitions and restrictions on imports or exports, whether of an economic or fiscal nature, with regard to goods whose import or export by or on behalf of the Joint Undertaking is necessary for the exercise of its official activities.U.K.

Commencement Information

I3Sch. para. 3 comes into operation at 26.7.1978, see art. 1

4.—(a) Relief by way of refund of value added tax and all other taxes paid on the supply of goods (other than motor cars) and services which are necessary for the exercise of the official activities of the Joint Undertaking and which involve considerable quantities or considerable expenditure;U.K.

provided that no refund shall be made in respect of any claim for goods or services where the value of the goods or services does not amount in the aggregate to £100 or more, including all taxes.

(b)Relief by way of refund of car tax, value added tax and any other taxes paid on the purchase of new motor cars of United Kingdom manufacture which are necessary for the exercise of the official activities of the Joint Undertaking.

Commencement Information

I4Sch. para. 4 comes into operation at 26.7.1978, see art. 1

5.  Relief by way of refund of customs duty, value added tax and any other duty or tax paid on any hydrocarbon oil (within the meaning of the Hydrocarbon Oil (Customs and Excise) Act 1971 which is bought in the United Kingdom and necessary for the exercise of the official activities of the Joint Undertaking, such relief to be subject to such conditions as the Commissioners of Customs and Excise may prescribe for the protection of the Revenue.U.K.

Commencement Information

I5Sch. para. 5 comes into operation at 26.7.1978, see art. 1

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