xmlns:atom="http://www.w3.org/2005/Atom" xmlns:atom="http://www.w3.org/2005/Atom"
Modifications etc. (not altering text)
C1Pt. 4 modified (10.6.2021) by Finance Act 2021 (c. 26), s. 26(3)
(1)No liability to income tax arises in respect of income arising from the office of a consul in the United Kingdom in the service of a foreign state.
(2)Such income is also to be disregarded in estimating the amount of income for any income tax purposes.
(3)In this section “consul” means a person recognised by Her Majesty as being a consul-general, consul, vice-consul or consular agent.