Diplomatic missions and consulates, international organisations and members entitled to a tax refund under section 2 are subject to the following conditions —
(a) that the diplomatic missions, consulates, international organisations and members are subject to the approval of the Minister responsible for external affairs;
(b) in the case of diplomatic missions, consulates and international organisations, that a tax refund is paid on acquisitions destined for official use and for services received in an official capacity; and
(c) in the case of the heads of diplomatic missions, consulates, diplomatic agents, heads of international organisations and other senior officials, that a tax refund is paid for goods acquired for personal use and for services received for personal use.