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Statutory Instruments
1957 No. 1369
INCOME TAX
EXEMPTION
The Consular Conventions (Income Tax) (Federal Republic of Germany), Order, 1957
Made
31st July 1957
Laid before the House of Commons
7th August 1957
Coming into Operation on the date of the entry into force of the Convention as notified in the London Gazette
28th December 1957
At the Court at Goodwood House, the 31st day of July, 1957
Present,
The Queen's Most Excellent Majesty in Council
Whereas a
And Whereas Her Majesty desires to ratify the Convention:
Now, therefore, Her Majesty, by virtue and in exercise of the powers in this behalf conferred on Her by the said Section or otherwise in Her Majesty vested, is pleased, by and with the advice of Her Privy Council, to order, and it is hereby ordered, as follows:-
1. Section 24 of the Finance Act, 1954, shall apply to the Federal Republic of Germany.
2. The Section shall not apply in respect of (a) a consular employee whose name has not been duly communicated in accordance with Article 4 of the Convention or (b) a consular employee whom Her Majesty's Government have declined to recognise or to continue to recognise.
3. Sub-section (1) of the Section shall not apply in respect of (a) a consular officer or employee who is not a national of the Federal Republic of Germany or (b) a consular employee who is a driver or employed solely on domestic duties at or in the upkeep of the consular premises.
4. Sub-section (2) of the Section shall not apply in respect of a consular employee who is a citizen of the United Kingdom and Colonies or who is not a national of the Federal Republic of Germany.
5. This Order may be cited as the Consular Conventions (Income Tax) (Federal Republic of Germany), Order, 1957. It shall come into operation on the date on which the Convention enters into force. This date shall be notified in the London Gazette.
W. G. Agnew
EXPLANATORY NOTE
The purpose of this Order is to grant, subject to limitations, certain exemptions from income tax to consular officers and employees of the Federal Republic of Germany in the United Kingdom, so as to give effect to provisions contained in the consular convention signed on the 30th day of July, 1956.
Cmnd. 5.