321 Consuls and other official agents.U.K.
M1(1)Income arising from any office or employment to which this section applies shall be exempt from income tax, and no account shall be taken of any such income in estimating the amount of income for any income tax purposes.
(2)The offices and employments to which this section applies are the following, that is to say—
(a)the office of a consul in the United Kingdom in the service of any foreign state; and
(b)the employment of an official agent in the United Kingdom for any foreign state, not being an employment exercised by a Commonwealth citizen or a citizen of the Republic of Ireland or exercised in connection with any trade, business or other undertaking carried on for the purposes of profit.
(3)In this section—
“consul” means a person recognised by Her Majesty as being a consul-general, consul, vice-consul or consular agent; and
“official agent” means a person, not being a consul, who is employed on the staff of any consulate, official department or agency of a foreign state, not being a department or agency which carries on any trade, business or other undertaking for the purposes of profit.
Marginal Citations
M1Source-1970 s.373