Commentary on Sections Example 3 £150(Pe) – £50(E) = £100 Section 300: Consuls
1229.This section provides that employment income from the office of a consul (defined in subsection (3)) in the United Kingdom in the service of a foreign state is not liable to income tax.
1230.It derives from section 321 of ICTA.
1231.Subsection (1) provides the exemption.
1232.Subsection (2) provides that the income is also disregarded in estimating income for any other income tax purpose.
1233.Subsection (3) defines “consul”.