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32(1)Subject to sub-paragraph (3), the Board shall not be regarded as the servant or agent of the Crown or as enjoying any status, immunity or privilege of the Crown.E+W
(2)The trustees and their staff shall not be regarded as civil servants and the Board’s property shall not be regarded as property of, or held on behalf of, the Crown.
(3)In relation to any matter as respects which the Board act by virtue of a direction under section 24(5), the Board shall enjoy the same privileges, immunities and exemptions as those enjoyed in relation to that matter by the Minister giving the direction.
(4)Subject to [F1the provisions of any] enactment, the Board shall not be exempt from any tax, duty, rate, levy or other charge whatever (whether general or local).
F2(5). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
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