Ireland Act 1949

2 Republic of Ireland not a foreign country.

(1) It is hereby declared that, notwithstanding that the Republic of Ireland is not part of His Majesty's dominions, the Republic of Ireland is not a foreign country for the purposes of any law in force in any part of the United Kingdom or in any colony, protectorate or United Kingdom trust territory, whether by virtue of a rule of law or of an Act of Parliament or any other enactment or instrument whatsoever, whether passed or made before or after the passing of this Act, and references in any Act of Parliament, other enactment or instrument whatsoever, whether passed or made before or after the passing of this Act, to foreigners, aliens, foreign countries, and foreign or foreign-built ships or aircraft shall be construed accordingly.

(2) The person who, in the United Kingdom, is the chief representative of the Republic of Ireland or of the Government thereof shall, whatever the style of his office, have the same privileges and exemptions as to taxation and otherwise as fall to be accorded under the law for the time being in force to High Commissioners and Agents General within the meaning of section nineteen of the [13 & 14 Geo. 5. c. 14.] Finance Act, 1923, and his staff shall have the same privileges and exemptions as to taxation and "otherwise as fall to be accorded under the law for the time being in force to their staffs.