Statute
Section 300 — Income Tax (Earnings and Pensions) Act 2003: Consuls
Text of the provision Official document
Consuls 300 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.
Official source: legislation.gov.uk
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