In this Schedule—

• “duties” includes taxes and related charges, other than charges for storage, cartage and similar services;

• “income tax” includes surtax;

• “senior officer”, in relation to the Commonwealth Secretariat, means an officer of the Secretariat recognised by the Secretary of State as being a senior officer of the Secretariat.

References in this Schedule to importation, in relation to value added tax, shall include references to anything charged with tax in accordance with section F2F31(1)(c) of the Value Added Tax Act 1994 F4(imposition of charge to value added tax on imported goods) , and, in this Schedule, “ imported ” shall be construed accordingly.

Expressions used in this Schedule and in the Articles set out in Schedule 1 to the M1Diplomatic Privileges Act 1964 shall have the same meaning in this Schedule as they have in those Articles.

References in this Schedule to the United Kingdom shall be construed as including references to the Channel Islands and the Isle of Man.