44(1)Amend section 322 (consular officers and employees) as follows.
(2)In subsection (1) for “any income of his falling within Case IV or V of Schedule D” substitute “any qualifying income of the consular officer or employee”.
(3)After subsection (1) insert—
“(1A)In subsection (1) “qualifying income” means—
(a)income falling within Case IV or V of Schedule D,
(b)income to which section 573 or 629 of ITEPA 2003 applies (foreign pensions and pre-1973 pensions paid under the Overseas Pensions Act 1973),
(c)income arising from a source outside the United Kingdom to which section 609, 610, 611 or 633 of ITEPA 2003 applies (certain employment-related annuities and voluntary annual payments), and
(d)a benefit to which section 678 of ITEPA applies (foreign benefits).”
(4)Omit subsection (2).