# The International Maritime Organisation (Immunities and Privileges) Order 2002, Article 17: Senior Officers


(1) Except in so far as in any particular case any privilege or immunity is waived by the Organisation, there shall be accorded to or in respect of any officer of the Organisation (other than the officers referred to in Article 16) who is recognised by Her Majesty’s Government in the United Kingdom as holding a rank equivalent to that of a diplomatic agent:—
(a) the like exemption or relief from income tax, capital gains tax and rates as, in accordance with Article 34 of the 1961 Convention Articles, is accorded to a diplomatic agent;
(b) the exemptions, privileges and reliefs specified in Article 16(b), (c) and (d) of this Order;
(c) in the event of his death, exemption from inheritance tax leviable on his death under the law of any part of the United Kingdom in respect of moveable property which is in the United Kingdom immediately before his death and whose presence in the United Kingdom at that time is due solely to his presence there in the capacity by reference to which the exemptions are conferred;
(d) exemption from vehicle excise duty;
provided that the provisions of this paragraph shall not apply to any person who is a British citizen, British overseas territories citizen, British Overseas citizen, or British National (Overseas) or a permanent resident of the United Kingdom.
(2) There shall be accorded in respect of a member of the family forming part of the household of such an officer as is mentioned above, unless the member is a British citizen, British overseas territories citizen, British Overseas citizen, or British National (Overseas) or a permanent resident of the United Kingdom, the exemption listed in paragraph (1)(c) of this Article.

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Source: https://www.legislation.gov.uk/uksi/2002/1826/article/17 (the official version)
Page: https://openlegislation.uk/international-maritime-organisation-immunities-and-privileges-order-2002/article-17
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.