[681A Foreign benefits of consular employees]
Income Tax (Earnings and Pensions) Act 2003 (2003 c 1) | Legislation

[681A  Foreign benefits of consular employees]

[(1)     No liability to income tax arises in respect of any benefit to which section 678 applies 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 arrangement with that state,

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