# Finance Act 2013, Paragraph 39


(1) In section 681A (foreign benefits of consular employees), for subsection (4) substitute—
“(4) Condition C is that—
(a) the officer or employee is a permanent employee of that state, or
(b) the officer or employee was non-UK resident for each of the 2 tax years preceding the tax year in which the officer or employee became a consular officer or employee in the United Kingdom of that state.”
(2) The amendment made by this paragraph does not apply to a person who became a consular officer or employee in the United Kingdom before 6 April 2013.

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Source: https://www.legislation.gov.uk/ukpga/2013/29/schedule/46/paragraph/39 (the official version)
Page: https://openlegislation.uk/finance-act-2013/schedule-46/paragraph-39
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.