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(3) The initiation of proceedings by an officer

or employee of the Visa Office in a matter where he

might enjoy immunity from jurisdiction under section 10

shall preclude him from invoking immunity from

jurisdiction in respect of any counter-claim directly

connected with the principal claim.

(4) The waiver of immunity from jurisdiction for

the purposes of civil or administrative proceedings shall

not be deemed to imply the waiver of immunity from the

measures of execution resulting from the judicial

decision.

Exemption from taxation.

12. (1) Officers and employees of the Visa Office

and members of their families forming part of their

households shall be exempt from all dues and taxes,

personal or real, except

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(a) indirect taxes of a kind which are normally

incorporated in the price of goods or

services;

(b)

subjection to section 5, dues or taxes

on private immovable property situated

in Hong Kong;

(c) subject to section 14, estate, succession

or inheritance duties, and duties on

transfers;

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