Independent Monitoring Commission Act 2003

Immunities and privileges.

5.—(1) Subject to section 6

 (a)  the Commission has immunity from suit and legal process,

 (b)  its official archives and premises have the same inviolability as that accorded to the official archives and premises of a diplomatic mission, and

 (c)  the importation and exportation of goods imported or exported by or on behalf of the Commission and necessary for performing its functions are exempt from any prohibitions or restrictions.

(2)   (a) Members and staff of the Commission have immunity from suit and legal process in respect of things done or omitted to be done by them when performing their official functions.

 (b) Unless they are Irish citizens or permanently resident in the State—

(i) their salaries and emoluments as such members and staff are exempt from payment of income tax, but may be taken into account in assessing the amount of taxation to be applied to their income from other sources, and

(ii) they are exempt from payment of social welfare or health contributions or any other tax, contribution or levy in respect of those salaries or emoluments.

(3) Agents or persons performing functions assigned to them by the Commission have while doing so—

(a) immunity from suit and legal process in respect of things done or omitted to be done by them, and

(b) inviolability in respect of papers, documents and other materials prepared or received by them.

(4) The Commission may waive any privilege or immunity provided for by this section.