# Income Tax (Earnings and Pensions) Act 2003, Section 300: Consuls


(1) No liability to income tax arises in respect of income arising from the office of a consul in the United Kingdom in the service of a foreign state.
(2) Such income is also to be disregarded in estimating the amount of income for any income tax purposes.
(3) In this section “consul” means a person recognised by Her Majesty as being a consul-general, consul, vice-consul or consular agent.

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Source: https://www.legislation.gov.uk/ukpga/2003/1/section/300 (the official version)
Page: https://openlegislation.uk/income-tax-earnings-and-pensions-act-2003/section-300
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.