# Finance Act 2013, Paragraph 53


(1) 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.”
(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.

---
Source: https://www.legislation.gov.uk/ukpga/2013/29/schedule/46/paragraph/53 (the official version)
Page: https://openlegislation.uk/finance-act-2013/schedule-46/paragraph-53
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.