PART IITHE ORGANISATION

3.  The Organisation is an organisation of which the United Kingdom and other sovereign Powers are members.

4.  The Organisation shall have the legal capacities of a body corporate.

5.  The Organisation shall have the like inviolability of official archives and premises as, in accordance with the 1961 Convention Articles, is accorded in respect of the official archives and premises of a diplomatic mission.

6.—(1) The Organisation shall have immunity from suit and legal process except:

(a)to the extent that it shall have expressly waived such immunity in a particular case;

(b)in respect of a civil action by a third party for damage arising from an accident caused by a motor vehicle belonging to, or operated on behalf of, the Organisation, or in respect of a motor traffic offence involving such a vehicle;

(c)in respect of the enforcement of an arbitration award made under the terms of any contract made by the Organisation;

(d)in respect of an attachment order against the salaries, wages and emoluments owed by the Organisation to a member of staff.

(2) The provisions of the preceding paragraph shall not prevent the taking of such measures as may be permitted by law in relation to the property and assets of the Organisation in so far as they may be temporarily necessary in connection with the prevention of, and investigation into, accidents involving motor vehicles belonging to, or operated on behalf of, the Organisation.

7.  Within the scope of its official activities, the Organisation, its property, assets and income shall have exemption from taxes on income, capital gains tax and corporation tax.

8.  The Organisation shall have 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.

9.  The Organisation shall have exemption from all duties (whether of customs or excise) and taxes on the importation by it of goods necessary for the exercise of its official activities, 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.

10.  The Organisation shall have exemption from prohibitions and restrictions on the importation or exportation in the case of goods imported or exported by it and necessary for its official activities and in the case of any of its official publications, imported or exported by it.

11.  The Organisation shall have relief, under arrangements made by the Commissioners of Customs and Excise, by way of refund of duty (whether customs or excise) paid on imported hydrocarbon oil (within the meaning of the Hydrocarbon Oil Duties Act 1979(1)) or value added tax paid on the importation of such oil which is bought in the United Kingdom by the Organisation and is necessary for the exercise of its official activities, such relief to be subject to compliance with such conditions as may be imposed in accordance with the arrangements.

12.  The Organisation shall have relief, under arrangements made by the Secretary of State, by way of refund of value added tax paid on any official vehicle and value added tax paid on the supply of any goods or services which are supplied for its official activities, such relief to be subject to compliance with such conditions as may be imposed in accordance with the arrangements.

13.  The Organisation shall have relief, under arrangements made by the Secretary of State, by way of refund of insurance premium tax and air passenger duty paid by the Organisation in the exercise of its official activities.