Commonwealth Secretariat Act 1966

Part IIIU.K. Supplemental

8U.K.The privileges and immunities conferred by this Schedule on the Commonwealth Secretariat, its officers and servants and members of their families[F1 and on the President and members of the Commonwealth Secretariat Arbitral Tribunal ] may be waived by the Secretary-General or any person for the time being exercising his functions.

9U.K.If in any proceedings any question arises whether or not any person is entitled to any privilege or immunity under this Schedule, a certificate issued by or under the authority of the Secretary of State stating any fact relevant to that question shall be conclusive evidence of that fact.

10(1)In this Schedule—U.K.

  • 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.

[F2(1A) References in this Schedule to importation, in relation to value added tax, shall include references to anything charged with tax in accordance with section [F3[F41(1)(c)] of the Value Added Tax Act 1994 ] [F5(imposition of charge to value added tax on imported goods)] , and, in this Schedule, “ imported ” shall be construed accordingly. ]

(2)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.

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

Textual Amendments

F3Words in Sch. para. 10(1A) substituted (1.9.1994 with effect as mentioned in s. 101(1) of the amending Act) by 1994 c. 23, ss. 100(1), 101(1), Sch. 14 para. 2

Modifications etc. (not altering text)

C1Sch. para. 10(1A) applied (17.12.2020 for specified purposes, 31.12.2020 in so far as not already in force) by 1994 c. 23, Sch. 9ZA para. 75(1)(b) (as inserted by Taxation (Post-transition Period) Act 2020 (c. 26), s. 11(1)(e), Sch. 2 para. 2 (with s. 3(4), Sch. 2 para. 7(7)-(10)); S.I. 2020/1642, reg. 9)

Marginal Citations