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. |