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Status and privileges of Organisation and privileges of its personnel.
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3.—(1) The Organisation shall have the legal capacity of a body corporate and anything which may be required or authorised by law to be done by or to the Organisation may be done by or to the Agency on behalf of the Organisation.
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(2) The Organisation shall be entitled to—
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(a) the like exemption or relief from taxes and rates, other than taxes on the importation of goods or taxes or duties which form part of the price of goods sold, as is accorded to a foreign sovereign state,
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(b) exemption, subject to compliance with such conditions as the Revenue Commissioners may prescribe, from taxes on the importation of goods directly imported by the Organisation for its official use in the State or for exportation, or on the importation of any publications of the Organisation directly imported by it, and
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(e) exemption from prohibitions and restrictions on importation or exportation in the case of goods directly imported or exported by the Organisation for its official use and in the case of any publications of the Organisation directly imported or exported by it.
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(3) Subject to subsection (4) of this section, any rule of law relating to the inviolability of the official archives and premises of an envoy of a foreign sovereign State accredited to the President shall extend to the official archives of the Organisation, and to premises occupied by the Organisation wholly or mainly for the housing of its installations, and, without prejudice to the generality of the foregoing provisions, no judgment or order of any court shall be enforced by the levying of execution upon anything forming part of any such installations.
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(4) Subsection (3) of this section (except so far as it relates to execution) shall not preclude access to any premises, or the inspection of any record or document—
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(a) by a member of the Garda Síochána or other person acting in the execution of a warrant or other legal process,
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(b) by any person or body acting in pursuance of regulations under section 60 of the Principal Act, or
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(c) by a member of the Garda Síochána having reason to believe that an offence has been or is being or is about to be committed on the premises.
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(5) Persons employed by the Organisation in the State shall be entitled to exemption from customs duties and charges, other than those in respect of services rendered, in the case of importation of their personal effects, movable property and other household effects which are not new and which they bring into the State on first taking up residence in the State for the purpose of such employment and in the case of the exportation of those effects and property upon their ceasing to be employed by the Organisation in the State.
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(6) In this section “installations” means apparatus for locating, directing, affording navigational aid to, or otherwise communicating with aircraft in flight, including apparatus for recording or processing material received or transmitted by such apparatus, and any other apparatus for use in connection with any such apparatus as aforesaid.
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