771 Relevant foreign income of consular officers and employees
Income Tax (Trading and Other Income) Act 2005 (2005 c 5) | Legislation

Foreign income of consular officers and employees

771  Relevant foreign income of consular officers and employees

(1)     No liability to income tax arises in respect of relevant foreign income of a consular officer or employee in the United Kingdom for a foreign state if—

(a)     Her Majesty by Order in Council directs that this section applies to the foreign state for the purpose of giving effect to a reciprocal

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