Article 8 Taxes, rates, duties and customs treatment

(1)

The Commission is exempt from all direct taxation on its assets, income and other property, except for the proportion of any business rates charged for public services rendered.

(2)

The Commission is exempt from duties (whether of customs or excise) on the importation of—

(a)

goods imported by or on behalf of the Commission for its official use, and

(b)

publications of the Commission.

(3)

The Commission is exempt from prohibitions and restrictions on the importation or exportation of—

(a)

goods imported or exported by or on behalf of the Commission for its official use, and

(b)

publications of the Commission.

(4)

The Commission has relief, under arrangements made by the Commissioners for His Majesty’s Revenue and Customs, by way of refund of duty (whether of customs or excise) paid on imported hydrocarbon oil (within the meaning of the Hydrocarbon Oil Duties Act 1979^f1), which is bought in the United Kingdom and used for the official purposes of the Commission, subject to compliance with such conditions as may be imposed in accordance with the arrangements.

Annotations

Footnotes

f1: 1979 c. 5.