Commonwealth Numbered Regulations

1986 No. 66 UNITED NATIONS (PRIVILEGES AND IMMUNITIES) REGULATIONS - REG 5

5. (1) Subject to sub-regulations (2) and (3), the United Nations has the
privileges and immunities specified in paragraphs 1, 2, 3, 4, 5, 6, 7, 9, 10,
11 and 12 of the First Schedule to the Act.

(2) The United Nations is not, by virtue of sub-regulation (1), exempt from
such national, regional or municipal dues and taxes in respect of the premises
of the United Nations, whether owned or leased, as represent payment for
specific services rendered.

(3) Where goods (not being publications of the United Nations) are imported,
manufactured or purchased by the United Nations for sale by it, sub-regulation
(1) does not operate to prevent sales tax being payable in relation to the
goods by the United Nations or by any other person.