OpenLegislation

Article 11

Changes not yet applied. Later legislation changes this provision in ways not yet written into the text below:

The Executive Director and all officers of the Organisation subject to its staff regulations, with the exception of persons in the domestic service of the Organisation and those recruited locally and assigned to hourly rates of pay, shall enjoy:

(a)

as from the date on which the salaries and emoluments received by them as officers of the Organisation become subject to taxation by the Organisation for its benefit, exemption from income tax in respect of such salaries and emoluments, provided that nothing in this paragraph shall be interpreted as precluding such salaries and emoluments from being taken into account for the purpose of assessing the amount of taxation to be applied to income from other sources;

(b)

unless they are citizens of the United Kingdom and Colonies or permanently resident in the United Kingdom, the like exemption from duties (whether of customs or excise) and taxes on the importation of furniture and personal effects (including one motor car each) which—

(i)

at the time when they first enter the United Kingdom to take up their post, are imported for their personal use or for their establishment, and

(ii)

were in their ownership or possession or which they were under contract to purchase immediately before they so entered the United Kingdom,

as in accordance with paragraph 1 of Article 36 of the 1961 Convention Articles is accorded to a diplomatic agent; and

(c)

unless they are citizens of the United Kingdom and Colonies or permanently resident in the United Kingdom, and provided that the Organisation has established or joined a social security scheme, exemptions whereby for the purposes of the enactments relating to social security, including enactments in force in Northern Ireland—

(i)

services rendered for the Organisation by them shall be deemed to be excepted from any class of employment in respect of which contributions or premiums under those enactments are payable, but

(ii)

no person shall be rendered liable to pay any contribution or premium which he would not be required to pay if those services were not deemed to be so excepted.