OpenLegislation

Paragraph 10

United Kingdom

(1)

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.

C1(F11A)

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.

(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.

Annotations

Textual amendments

F1

Sch. para. 10(1A) inserted (1.1.1993) by Finance (No. 2) Act 1992 (c. 48), s. 14, Sch. 3 para. 88; S.I. 1992/3261, art. 3, Sch.

F2

Words 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

F3

Word in Sch. para. 10(1A) substituted (31.12.2020) by Taxation (Cross-border Trade) Act 2018 (c. 22), s. 57(3), Sch. 8 para. 101(a) (with savings and transitional provisions in S.I. 2019/105 (as amended by S.I. 2020/1495, regs. 1(2), 21), S.I. 2020/1545, Pt. 4 and 2020 c. 26, Sch. 2 para. 7(7)-(9)); S.I. 2020/1642, reg. 4(b) (with reg. 7)

F4

Words in Sch. para. 10(1A) substituted (31.12.2020) by Taxation (Cross-border Trade) Act 2018 (c. 22), s. 57(3), Sch. 8 para. 101(b) (with savings and transitional provisions in S.I. 2019/105 (as amended by S.I. 2020/1495, regs. 1(2), 21), S.I. 2020/1545, Pt. 4 and 2020 c. 26, Sch. 2 para. 7(7)-(9)); S.I. 2020/1642, reg. 4(b) (with reg. 7)

Marginal citations

M1

1964 c. 81.

Modifications

C1

Sch. 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)