Article 12

The 1992 Fund shall have relief, under arrangements made by the Secretary of State, by way of refund of value added tax paid on the purchase of new vehicles of United Kingdom manufacture which are necessary for the official activities of the 1992 Fund, and of value added tax paid on the supply of goods or services of substantial value which are necessary for the official activities of the 1992 Fund, such relief to be subject to compliance with such conditions as may be imposed in accordance with the arrangements.