# Regulation (EEC, Euratom, ECSC) No 260/68 of the Council of 29 February 1968 laying down the conditions and procedure for applying the tax for the benefit of the European Communities, Article 2

Extent: E+W+S+N.I.

The following shall be liable to the tax:
persons coming under the Staff Regulations of Officials or the Conditions of Employment of Other Servants of the Communities, including recipients of the compensation provided for in the event of removal from post in the interests of the service, but excluding local staff;
recipients of the compensation on termination of service provided for in Article 5 of Council Regulation (EEC, Euratom, ECSC) No 259/68K ;
those entitled to the allowance for termination of service under Article 3 of Regulation (Euratom, ECSC, EEC) No 2530/72;
those entitled to the allowance for termination of service under Article 4 of Regulation (Euratom, ECSC, EEC) No 2530/72;
those entitled to the allowance for termination of service under Articles 3 and 4 of Regulation (ECSC, EEC, Euratom) No 1543;
those entitled to the allowance for termination of service under Article 5 of Regulation (ECSC, EEC, Euratom) No 1543;
those entitled to the allowance for termination of service under Article 2 of Regulation (ECSC, EEC, Euratom) No 2150/82;
those entitled to the allowance for termination of service under Article 3 of Regulation (ECSC, EEC, Euratom) No 1679/85;
those entitled to unemplyment benefit under Article 28a of the conditions of employment of other servants, as resulting from Article 33 of Regulation (ECSC, EEC, Euratom) No 2799/85;
those entitled to the allowance for termination of service under Article 4 of Regulation (ECSC, EEC, Euratom) No 3518/85;
those entitled to the allowance for termination of service under Article 4 of Regulation (Euratom, ECSC, EEC) No 2274/87 ;
those entitled to the allowance for termination of service under Article 3 of Regulation (EEC) No 1857/89 ;
those entitled to the allowance for termination of service under Article 4 of Regulation (EC, Euratom, ECSC) No 2688/95 ;
those entitled to the allowance for termination of service under Article 4 of Regulation (EC, Euratom, ECSC) No 2689/95 ;
those entitled to the allowance provided for in the event of termination of service under Article 4 of Regulation (EC, Euratom) No 1746/2002;
those entitled to the allowance provided for in the event of termination of service under Article 4 of Regulation (EC, Euratom) No 1747/2002;
those entitled to the allowance provided for in the event of termination of service under Article 4 of Regulation (EC, Euratom) No 1748/2002.

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Source: https://www.legislation.gov.uk/eur/1968/260/article/2 (the official version)
Page: https://openlegislation.uk/eu-regulation-1968-260/article-2
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.