Access full legislation.And much more.
By becoming a member, your team gets full access to Tax World research tools and source-backed tax resources.
- AI tax research with linked legislation and Finance Act changes
- Commentary, official guidance, publications and training material
- Case law, appeals and tribunal decisions in one place
Income Tax (Trading and Other Income) Act 2005 section 771
Relevant foreign income of consular officers and employees
Section 771 provides an income tax exemption for relevant foreign income received by consular officers and employees of foreign states who are based in the United Kingdom, provided certain conditions are met and an Order in Council is in place.
Access full legislation.And much more.
By becoming a member, your team gets full access to Tax World research tools and source-backed tax resources.