(1)This section applies if an individual is employed in the United Kingdom as an official agent for—
(a)a country mentioned in Schedule 3 to the British Nationality Act 1981 (c. 61) (which contains a list of Commonwealth countries) or the Republic of Ireland, or
(b)a state or province of a country within paragraph (a).
(2)If conditions A and B are met, the individual is entitled to the same immunity from income tax as that to which a member of the staff of a mission is entitled under the Diplomatic Privileges Act 1964 (c. 81).
(3)Condition A is that the individual has been certified—
(a)to be ordinarily resident outside the United Kingdom, and
(b)to be UK resident solely for the purposes of the individual's functions as an official agent.
(4)The certification must have been done by (as the case may be)—
(a)the High Commissioner of the country for which the individual is an official agent, or
(b)the Agent-General of the state or province for which the individual is an official agent.
(5)In subsection (4)(a) “High Commissioner” includes the head of the mission of the country in question by whatever name called.
(6)Condition B is that the individual's functions as an official agent are not performed in connection with a trade, business or other undertaking carried on for the purposes of profit.
(7)In this section “head of the mission” and “a member of the staff of a mission” are to be read in accordance with the Diplomatic Privileges Act 1964.