Section 155ZA — Inheritance Tax Act 1984: Foreign diplomats etc

Foreign diplomats etc 155ZA 1 In determining whether a person is a long-term UK resident for the purposes of this Act, the person is treated (so far as would not otherwise be the case) as not having been resident in the United Kingdom for any tax year in which they were subject at any time to a relevant international exemption.

2 For that purpose a person is “ subject to a relevant international exemption ” at a given time if, were the person to die at that time, an exemption in respect of inheritance tax would apply in relation to any of the person’s property by virtue of any of the following— the Diplomatic Privileges Act 1964 the Consular Relations Act 1968 the International Organisations Act 1968 the European Communities Act 1972 the International Criminal Court Act 2001.