Part 4Employment income: exemptions
Chapter 8Exemptions: special kinds of employees
Consuls, foreign agents etc.
302Consular employees
1
No liability to income tax arises in respect of income arising from employment in the United Kingdom as a consular employee for a foreign state if—
a
Her Majesty by Order in Council directs that this section applies to the foreign state for the purpose of giving effect to a reciprocal arrangement with that state, and
b
condition A or B is met.
2
Condition A is that the employee is a national of the foreign state.
3
Condition B is that the employee is not a British citizen, a British overseas territories citizen, a British National (Overseas) or a British Overseas citizen.
4
In this section—
“consular employee” includes any person employed for the purposes of the official business of a consular officer at—
- a
any consulate,
- b
any consular establishment, or
- c
any other premises used for those purposes, and
- a
“reciprocal arrangement” means a consular convention or other arrangement with a foreign state, making similar provision to that made by this section and section 322 of ICTA in the case of Her Majesty’s consular officers or employees in that state.
5
An Order in Council under subsection (1) may limit the operation of this section in relation to a state in any way appearing to Her Majesty necessary or expedient having regard to the arrangement with the state.
6
Such an Order—
a
may be made so as to have effect from a date earlier than that on which it is made, but not earlier than the arrangement in question comes into force, and
b
may contain such transitional provisions as appear to Her Majesty necessary or expedient.
7
A statutory instrument containing such an Order is subject to annulment in pursuance of a resolution of the House of Commons.
8
This section does not affect section 301 (official agents).