Section 302 | Consular employees ^F1

(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 is a national of the foreign state.

(3)Condition B is that the employee is not a British citizen, a British overseas territories citizen, a British National (Overseas) or a British Overseas citizen.

(4)In this section—

(5)An Order in Council under subsection (1) may limit the operation of this section in relation to a state in any way appearing to Her Majesty necessary or expedient having regard to the arrangement with the state.

(6)Such an Order—

(a)may be made so as to have effect from a date earlier than that on which it is made, but not earlier than the arrangement in question comes into force, and

(b)may contain such transitional provisions as appear to Her Majesty necessary or expedient.

(7)A statutory instrument containing such an Order is subject to annulment in pursuance of a resolution of the House of Commons.

(8)This section does not affect section 301 (official agents).