Section 302: Consular employees
1242.This section provides that employment income from an employment in the United Kingdom as a consular employee (defined at subsection (4)) of a foreign state is not liable to tax where the appropriate Order in Council has been made and certain conditions are met.
1243.It derives from section 322 of ICTA.
1244.Subsection (1) provides that no liability arises on the employment income when an Order in Council gives effect to a reciprocal arrangement (defined at subsection (4)) and one of two conditions is met.
1245.Subsection (2) gives the first condition.
1246.Subsection (3) gives the second condition. Following the enactment of the British Overseas Territories Act 2002, references to “British Dependent Territories citizen” in earlier enactments are to be read as “British overseas territories citizen”. This has been incorporated here.
1247.Subsection (4) defines “consular employee” and “reciprocal arrangement”.
1248.Subsection (5) allows an Order in Council to limit the operation of the section in such a way as is considered necessary or expedient.
1249.Subsection (6) allows the Order in Council to have effect from an earlier date than the date on which it is made and to contain transitional provisions.
1250.Subsection (7) provides that the statutory instrument containing the Order is subject to a negative resolution.
1251.Subsection (8) provides that this section operates without prejudice to section 301.