Paragraph 53

In section 771 (relevant foreign income of consular officers and 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.”

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.