300ConsulsU.K.
This section has no associated Explanatory Notes
(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.