{
  "url": "https://openlegislation.uk/commonwealth-secretariat-act-1966/schedule/paragraph-10",
  "json_url": "https://openlegislation.uk/commonwealth-secretariat-act-1966/schedule/paragraph-10.json",
  "legislation": "ukpga/1966/10",
  "legislation_title": "Commonwealth Secretariat Act 1966",
  "legislation_url": "https://openlegislation.uk/commonwealth-secretariat-act-1966",
  "path": "schedule/paragraph/10",
  "kind": "paragraph",
  "number": "10",
  "heading": null,
  "text": "(1) In this Schedule—\n“duties” includes taxes and related charges, other than charges for storage, cartage and similar services;\n“income tax” includes surtax;\n“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.\n(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 1(1)(c) of the Value Added Tax Act 1994 (imposition of charge to value added tax on imported goods) , and, in this Schedule, “ imported ” shall be construed accordingly.\n(2) Expressions used in this Schedule and in the Articles set out in Schedule 1 to the Diplomatic Privileges Act 1964 shall have the same meaning in this Schedule as they have in those Articles.\n(3) References in this Schedule to the United Kingdom shall be construed as including references to the Channel Islands and the Isle of Man.",
  "extent": "E+W+S+N.I.",
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "F",
      "label": "F1",
      "text": "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."
    },
    {
      "type": "F",
      "label": "F2",
      "text": "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"
    },
    {
      "type": "F",
      "label": "F3",
      "text": "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)"
    },
    {
      "type": "F",
      "label": "F4",
      "text": "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)"
    },
    {
      "type": "M",
      "label": "M1",
      "text": "1964 c. 81."
    },
    {
      "type": "C",
      "label": "C1",
      "text": "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)"
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/1966/10/schedule/paragraph/10",
    "retrieved_at": "2026-10-29T10:56:41.164581+00:00"
  },
  "licence": "Open Government Licence v3.0",
  "licence_url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
  "attribution": "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
}