(1)A period during which a member of a visiting force to whom [F1section 303(1) of ITEPA 2003] applies is in the United Kingdom by reason solely of his being a member of that force shall not be treated for the purposes of capital gains tax either as a period of residence in the United Kingdom or as creating a change in his residence or domicile.
This subsection shall be construed as one with [F2section 303(2) to (6) of that Act and section 323(2) of the Taxes Act].
(2)An Agent-General who is resident in the United Kingdom shall be entitled to the same immunity from capital gains tax as that to which the head of a mission so resident is entitled under the M1Diplomatic Privileges Act 1964.
(3)Any person having or exercising any employment to which section 320(2) of the Taxes Act (staff of Agents-General etc.) applies (not being a person employed in any trade, business or other undertaking carried on for the purposes of profit) shall be entitled to the same immunity from capital gains tax as that to which a member of the staff of a mission is entitled under the Diplomatic Privileges Act 1964.
(4)Subsections (2) and (3) above shall be construed as one with section 320 of the Taxes Act.
Textual Amendments
F1Words in s. 11(1) substituted (with effect in accordance with s. 723(1)(a)(b) of the amending Act) by Income Tax (Earnings and Pensions) Act 2003 (c. 1), s. 723, Sch. 6 para. 209(a) (with Sch. 7)
F2Words in s. 11(1) substituted (with effect in accordance with s. 723(1)(a)(b) of the amending Act) by Income Tax (Earnings and Pensions) Act 2003 (c. 1), s. 723, Sch. 6 para. 209(b) (with Sch. 7)
Marginal Citations