EUROPEAN COMMUNITIES (EXEMPTION FROM VALUE-ADDED TAX ON THE PERMANENT IMPORTATION OF CERTAIN GOODS) REGULATIONS 2012
24 Saving for privileges, immunities and exemptions
Nothing in these Regulations shall be construed as affecting—
(a) the privileges and immunities granted under cultural, scientific or technical cooperation agreements concluded between the State and other countries, or
(b) an exemption in the context of agreements entered into on the basis of reciprocity with countries outside the Community that are contracting parties to the Convention on International Civil Aviation, signed at Chicago on 7 December 1944, for the purpose of implementing Recommended Practices 4.42 and 4.44 in Annex 9 to the Convention.