Singapore legislation
Regulation 5
Regulation 5
Immunities and privileges of Secretary‑General and Assistant Secretaries‑General
Except insofar as in any particular case any privilege or immunity is waived by the Secretary‑General or the Security Council of the United Nations, the Secretary‑General and Assistant Secretaries‑General of the United Nations (and not exceeding at one time 6 in number) are accorded in respect of themselves, their spouses and their children under 21 years of age —
the like immunity from suit and legal process, the like inviolability of residence and the like exemption or relief from taxes as are accorded to an envoy of a foreign sovereign Power accredited to the Republic of Singapore and the envoy’s spouse and children; and
exemption from income tax in respect of emoluments received by them as officers of the United Nations.