Statutory Instruments

1957 No. 1369

INCOME TAX

EXEMPTION

The Consular Conventions (Income Tax) (Federal Republic of Germany), Order, 1957

Made

31st July 1957

Laid before the House of Commons

7th August 1957

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

28th December 1957

At the Court at Goodwood House, the 31st day of July, 1957

Present,

The Queen's Most Excellent Majesty in Council

Whereas a Consular Convention(1) (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 Federal Republic of Germany was signed at Bonn on the 30th day of July, 1956, which provides, subject to certain limitations, for the matters relating to Income Tax for which provision is made in Section 24 of the Finance Act, 1954, and which enters into force 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 said 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 Federal Republic of Germany.

2. The Section shall not apply in respect of (a) a consular employee whose name has not been duly communicated in accordance with Article 4 of the Convention or (b) a consular employee whom Her Majesty's Government have declined to recognise or to continue to recognise.

3. Sub-section (1) of the Section shall not apply in respect of (a) a consular officer or employee who is not a national of the Federal Republic of Germany or (b) a consular employee who is a driver or employed solely on domestic duties at or in the upkeep of the consular premises.

4. Sub-section (2) of the Section shall not apply in respect of a consular employee who is a citizen of the United Kingdom and Colonies or who is not a national of the Federal Republic of Germany.

5. This Order may be cited as the Consular Conventions (Income Tax) (Federal Republic of Germany), Order, 1957. It shall come into operation 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 Federal Republic of Germany in the United Kingdom, so as to give effect to provisions contained in the consular convention signed on the 30th day of July, 1956.

(1)

Cmnd. 5.