Income Tax (Earnings and Pensions) Act 2003

44 (1) Amend section 322 (consular officers and employees) as follows.

(2) In subsection (1) for “any income of his falling within Case IV or V of Schedule D” substitute “any qualifying income of the consular officer or employee”.

(3) After subsection (1) insert—

“(1A) In subsection (1) “qualifying income” means—

(a) income falling within Case IV or V of Schedule D,

(b) income to which section 573 or 629 of ITEPA 2003 applies (foreign pensions and pre-1973 pensions paid under the Overseas Pensions Act 1973),

(c) income arising from a source outside the United Kingdom to which section 609, 610, 611 or 633 of ITEPA 2003 applies (certain employment-related annuities and voluntary annual payments), and

(d) a benefit to which section 678 of ITEPA applies (foreign benefits).”

(4) Omit subsection (2).