Independent Reporting Commission Act 2017

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) Subject to section 6

(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 functions.

(b) unless he or she is resident in the State for income tax purposes, the emoluments of a member of the Commission shall be—

(i) exempt from income tax, but may be taken into account in assessing the amount of income tax to be applied to his or her income from other sources, and

(ii) exempt from any other tax, contribution or levy.

(3) Subject to section 6 , agents or other persons shall, when performing functions assigned to them by the Commission, have—

(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.