§ Lord Kennetasked Her Majesty's Government:
What attributes a legal person must have to qualify for the benefits, fiscal or other, of sovereign immunity.
§ The Secretary of State for Trade and Industry (Lord Young of Graffham)A legal person may qualify for sovereign immunity from direct taxation if it is an integral part of a foreign state which is itself entitled to that immunity.
As regards other issues, these are covered by the State Immunity Act 1978, Section 14(1) of which defines the term "State".