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15. Members of Staff shall enjoy:—
(a)immunity from suit and legal process, even after they have left the service of CEPOL, in respect of acts, including words written or spoken, done by them in the exercise of their official functions; this immunity shall not apply, however, in the case of a motor traffic offence committed by a Member of Staff, nor in the case of damage caused by a motor vehicle belonging to or driven by a Member of Staff;
(b)unless they are British citizens, British overseas territories citizens, British Overseas citizens, British Nationals (Overseas) or permanently resident in the United Kingdom, the like exemption from duties (whether of customs or excise) and taxes on the importation of furniture and personal effects (including one motor vehicle each) which —
(i)at or about the time when they first enter the United Kingdom to take up their posts as Members of Staff of CEPOL are imported for their personal use; and
(ii)are articles which were in their ownership or possession, or which they were under contract to purchase, immediately before they so entered the United Kingdom,
as in accordance with paragraph 1 of Article 36 of the 1961 Convention Articles is accorded to a diplomatic agent.
16.—(1) As from the date on which an internal effective tax for the benefit of CEPOL on the salaries and emoluments paid to him by CEPOL is applied, any Member of Staff shall enjoy exemption from income tax in respect of such salaries and emoluments.
(2) Paragraph (1) shall not apply to pensions or annuities paid by CEPOL.
17. As from the date on which CEPOL has established a social security scheme, which the Secretary of State considers to provide adequate benefits, the Members of Staff shall enjoy exemptions whereby for the purposes of the enactments relating to social security, including enactments in force in Northern Ireland —
(a)services rendered for CEPOL by them shall be deemed to be excepted from any class of employment in respect of which contributions or premiums under those enactments are payable, but
(b)no person shall be rendered liable to pay any contribution or premium which he would not be required to pay if those services were not deemed to be so excepted.
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