Search Legislation

The Consular Conventions (Income Tax) (Japan) Order 1965

What Version

 Help about what version
  • Latest available (Revised)
  • Original (As made)

Opening Options

 Help about opening options

Status:

This is the original version (as it was originally made). This item of legislation is currently only available in its original format. The electronic version of this UK Statutory Instrument has been contributed by Westlaw and is taken from the printed publication. Read more

Statutory Instruments

1965 No. 1878

INCOME TAX

The Consular Conventions (Income Tax) (Japan) Order 1965

Made

29th October 1965

Laid before the House of Commons

4th November 1965

Coming into Operation

5th November 1965

At the Court at Buckingham Palace, the 29th day of October 1965

Present,

The Queen's Most Excellent Majesty in Council

Whereas a Consular Convention (1) (hereinafter referred to as “the Convention”) between the United Kingdom of Great Britain and Northern Ireland and Japan was signed at Tokyo on 4th May 1964, 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 instruments of ratification were exchanged on 10th September 1965:

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 Japan.

2.  The Section shall not apply in respect of a consular employee (a) whose name has not been duly communicated in accordance with Article 5 of the Convention or (b) whom Her Majesty's Government have declined to recognise or to continue to recognise or (c) who is a driver or employed solely on domestic duties at or in the upkeep of the consular premises.

3.  Subsection (1) of the Section shall not apply in respect of a consular officer or employee who is not a national of Japan.

4.  This Order may be cited as the Consular Conventions (Income Tax) (Japan) Order 1965. It shall come into operation on 5th November 1965 and shall have effect from the date on which the Convention enters into force as notified in the London Gazette.

W. G. Agnew

EXPLANATORY NOTE

This Order grants, subject to limitations, certain exemptions from Income Tax to consular officers and employees of Japan in the United Kingdom, so as to give effect to provisions contained in the Consular Convention signed on 4th May 1964.

(1)

Cmnd. 2377.

Back to top

Options/Help

Print Options

Close

Legislation is available in different versions:

Latest Available (revised):The latest available updated version of the legislation incorporating changes made by subsequent legislation and applied by our editorial team. Changes we have not yet applied to the text, can be found in the ‘Changes to Legislation’ area.

Original (As Enacted or Made):The original version of the legislation as it stood when it was enacted or made. No changes have been applied to the text.

Close

Opening Options

Different options to open legislation in order to view more content on screen at once

Close

More Resources

Access essential accompanying documents and information for this legislation item from this tab. Dependent on the legislation item being viewed this may include:

  • the original print PDF of the as enacted version that was used for the print copy
  • lists of changes made by and/or affecting this legislation item
  • confers power and blanket amendment details
  • all formats of all associated documents
  • correction slips
  • links to related legislation and further information resources