{
  "url": "https://openlegislation.uk/commonwealth-secretariat-act-1966/schedule/paragraph-3",
  "json_url": "https://openlegislation.uk/commonwealth-secretariat-act-1966/schedule/paragraph-3.json",
  "legislation": "ukpga/1966/10",
  "legislation_title": "Commonwealth Secretariat Act 1966",
  "legislation_url": "https://openlegislation.uk/commonwealth-secretariat-act-1966",
  "path": "schedule/paragraph/3",
  "kind": "paragraph",
  "number": "3",
  "heading": null,
  "text": "The Commonwealth Secretariat shall be exempt from income tax and the capital gains tax and shall have the like exemption from the general rateany non-domestic rate as is accorded by law in respect of the premises of the mission of a sending State.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "F",
      "label": "F1",
      "text": "Words “any non-domestic rate” substituted (E.W.S.) for the words “the general rate” by Local Government Finance Act 1988 (c. 41, SIF 81:1), ss. 137, 142, Sch. 12 Pt. III para. 39 with effect in its application to E.W. for financial years beginning in or after 1990 and in its application to S. for financial years beginning in or after 1989"
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/1966/10/schedule/paragraph/3",
    "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."
}