Part 4

Employment income: exemptions
Chapter 8

Exemptions: special kinds of employees

Consuls, foreign agents etc.

Consuls
300
1
No liability to income tax arises in respect of income arising from the office of a consul in the United Kingdom in the service of a foreign state.
2
Such income is also to be disregarded in estimating the amount of income for any income tax purposes.
3
In this section “consul” means a person recognised by Her Majesty as being a consul-general, consul, vice-consul or consular agent.
Pt. 4 modified (10.6.2021) by Finance Act 2021 (c. 26), s. 26(3)