302 Consular employees
Income Tax (Earnings and Pensions) Act 2003 (2003 c 1) | Legislation

302  Consular employees

(1)     No liability to income tax arises in respect of income arising from employment in the United Kingdom as a consular employee 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, and

(b)     condition A or B is met.

(2)     Condition A is that the employee

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