Income Tax (Trading and Other Income) Act 2005 section 772

Further provisions about Orders under section 771

Section 772 sets out additional rules governing how Orders in Council made under section 771 (which exempt the foreign income of consular officers and employees) may be shaped, timed, and scrutinised.

• An Order in Council may limit the scope of the section 771 exemption for a particular state, reflecting the terms of the reciprocal arrangement with that state.
• An Order may take effect from a date before it is formally made, but no earlier than the date the relevant reciprocal arrangement came into force.
• The Order may include whatever transitional provisions are considered appropriate.
• Any statutory instrument containing such an Order is subject to annulment by resolution of the House of Commons.