Section 301: Official agents
1234.This section provides that employment income from an employment as an official agent (defined at subsection (5)) in the United Kingdom for a foreign state is not liable to tax if certain conditions are met.
1235.It derives from section 321 of ICTA.
1236.Subsection (1) provides that no liability arises on the employment income when two conditions are met.
1237.Subsection (2) gives the first of those conditions.
1238.Subsection (3) gives the second of those conditions.
1239.Subsection (4) provides that such income is disregarded in estimating the amount of income for any income tax purpose.
1240.Subsection (5) defines “official agent”.
1241.Subsection (6) provides a condition to the definition of “official agent” in subsection (5).