This section has no associated Explanatory Notes
39(1)In section 681A (foreign benefits of consular employees), for subsection (4) substitute—U.K.
“(4)Condition C is that—
(a)the officer or employee is a permanent employee of that state, or
(b)the officer or employee was non-UK resident for each of the 2 tax years preceding the tax year in which the officer or employee became a consular officer or employee in the United Kingdom of that state.”
(2)The amendment made by this paragraph does not apply to a person who became a consular officer or employee in the United Kingdom before 6 April 2013.