# The European Union and European Atomic Energy Community (Immunities and Privileges) Order 2021, Article 27: Capital Gains Tax


Diplomatic Agents and their Family Members shall be exempt from capital gains tax, except in respect of such tax imposed in respect of—
(a) immovable property not occupied by them as a principal residence; and
(b) investments in commercial undertakings in the United Kingdom.

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Source: https://www.legislation.gov.uk/ukdsi/2021/9780348223637/article/27 (the official version)
Page: https://openlegislation.uk/draft-european-union-and-european-atomic-energy-community-immunities-and-privileges-order-2021/article-27
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.