Income Tax (Trading and Other Income) Act 2005 (c. 5)

Part 6 U.K. Exempt income

Chapter 9 U.K. Other income

Foreign income of consular officers and employees U.K.

772 Further provisions about Orders under section 771 U.K.

(1) An Order in Council under section 771 may limit the operation of that section in relation to a state in any way appearing to Her Majesty appropriate having regard to the reciprocal arrangement with the state.

(2) An Order under that section may be made so as to have effect from a date earlier than that on which it is made, but not earlier than the reciprocal arrangement in question comes into force.

(3) An Order under that section may contain such transitional provisions as appear to Her Majesty appropriate.

(4) A statutory instrument containing an Order under that section is subject to annulment in pursuance of a resolution of the House of Commons.