Related Commentary  

841(1)  This section applies if an individual is employed in the United Kingdom as an official agent for–

(a)a country mentioned in Schedule 3 to the British Nationality Act 1981 (c. 61) (which contains a list of Commonwealth countries) or the Republic of Ireland, or

(b)a state or province of a country within paragraph (a).

841(2)  If conditions A and B are met, the individual is entitled to the same immunity from income tax as that to which a member of the staff of a mission is entitled under the Diplomatic Privileges Act 1964 (c. 81).

841(3)  Condition A is that the individual has been certified–

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