Section 300 | Consuls

(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.