The Consular Conventions (Income Tax) (United States of Mexico) Order 1955

Statutory Instruments

1955 No. 161

INCOME TAX

The Consular Conventions (Income Tax) (United States of Mexico) Order, 1955

Made

1st February 1955

Laid before the House of Commons

5th February 1955

Coming into Operation on the date of the coming into force of the Convention as notified in the London Gazette 1.4.55

At the Court at Buckingham Palace, the 1st day of February, 1955

Present,

The Queen's Most Excellent Majesty in Council

Whereas it is provided by Section 24 (hereinafter referred to as “the Section”) of the Finance Act, 1954, that certain income of consular officers and employees of any foreign state to which the Section applies shall, subject to certain limitations, be exempt from income tax:

And Whereas it is also provided by the Section that the Section shall apply to any foreign state to which Her Majesty by Order in Council directs that it shall apply for the purpose of giving effect to any consular convention or other arrangement with that state making similar provision in the case of Her Majesty's consular officers or employees in that state:

And Whereas it is also provided by the Section that any such Order in Council may limit the operation of the Section in relation to any state in such manner as appears to Her Majesty to be necessary or expedient having regard to the arrangement with that state:

And Whereas a Consular Convention (hereinafter referred to as “the Convention”) between Her Majesty in respect of the United Kingdom of Great Britain and Northern Ireland and the President of the United States of Mexico was signed at Mexico City on the 20th day of March, 1954, which provides, subject to certain limitations, for the matters for which provision is made in the Section and similarly in the case of Her Majesty's consular officers or employees in the United States of Mexico, and which takes effect on the thirtieth day after the date of exchange of instruments of ratification:

And Whereas Her Majesty desires to ratify the Convention:

Now, therefore, Her Majesty, by virtue and in exercise of the powers in this behalf conferred on Her by the Section or otherwise in Her Majesty vested, is pleased, by and with the advice of Her Privy Council, to order, and it is hereby ordered, as follows:—

1.  Section 24 of the Finance Act, 1954, shall apply to the United States of Mexico.

2.  The Section shall not apply in respect of a consular employee whose name has not been duly communicated in accordance with Article 6 of the Convention or who is a driver or employed solely on domestic duties at or in the upkeep of the consular premises.

3.  Subsection (2) of the Section shall not apply in respect of a consular employee who is a citizen of the United Kingdom and colonies.

4.  This Order may be cited as the Consular Conventions (Income Tax) (United States of Mexico) Order, 1955. It shall come into force on the date on which the Convention enters into force. This date shall be notified in the London Gazette.

W. G. Agnew

EXPLANATORY NOTE

The purpose of this Order is to grant, subject to limitations, certain exemptions from Income Tax to consular officers and employees of the United States of Mexico in the United Kingdom, so as to give effect to provisions contained in the Consular Convention signed on 20th day of March, 1954.