Chwilio Deddfwriaeth

Chwiliad Uwch (gan gynnwys deddfwriaeth Cymraeg yn yr iaith Gymraeg)

The International Criminal Police Organisation (Immunities and Privileges) Order 2023

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8.—(1) Within the scope of its Official Activities, the Organisation is exempt from all direct taxation on its assets, property, income, gains, operations and transactions, except for the proportion of any business rates charged for specific public services rendered.

(2) The Organisation shall have relief under arrangements made by the Secretary of State by way of refund on car tax paid on any vehicles which are used for the Official Activities of the Organisation, such relief to be subject to compliance with such conditions as may be imposed in accordance with the arrangements.

(3) The Organisation shall have relief under arrangements made by the Secretary of State by way of refund on value added tax paid on the purchase of any goods or services which are of substantial value and which are used for the Official Activities of the Organisation, such relief to be subject to compliance with such conditions as may be imposed in accordance with the arrangements.

(4) The Organisation shall have relief by way of refund on insurance premium tax paid in the course of activities which are necessary for the exercise of the Official Activities of the Organisation.

(5) The Organisation shall have relief under arrangements made by the Commissioners of His Majesty’s Revenue and Customs by way of refund of duty (whether of customs or excise) paid on imported hydrocarbon oil (within the meaning of the Hydrocarbon Oil Duties Act 1979(1)) or value added tax paid on the importation of such oil which is purchased in the United Kingdom and which is used for the Official Activities of the Organisation, such relief to be subject to compliance with such conditions as may be imposed in accordance with the arrangements.

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