- Latest available (Revised)
- Original (As made)
The Consular Conventions (Income Tax) (French Republic) Order 1955
You are here:
- UK Statutory Instruments
- 1955 No. 159
- Whole Instrument
- Previous
- Next
What Version
Opening Options
More Resources
Status:
This is the original version (as it was originally made). This item of legislation is currently only available in its original format. The electronic version of this UK Statutory Instrument has been contributed by Westlaw and is taken from the printed publication. Read more
Statutory Instruments
1955 No. 159
SPECIAL PROVISIONS
The Consular Conventions (Income Tax) (French Republic) Order, 1955
Made
1st February 1955
Laid before the House of Commons
5th February 1955
Coming into Operation
7th February 1955
At the Court at Buckingham Palace, the 1st day of February, 1955
Present,
The Queen's Most Excellent Majesty in Council
Whereas it is provided by Section 24 (hereinafter referred to as “the Section”) of the Finance Act, 1954, that certain income of consular officers and employees of any foreign state to which the Section applies shall, subject to certain limitations, be exempt from income tax:
And Whereas it is also provided by the Section that the Section shall apply to any foreign state to which Her Majesty by Order in Council directs that it shall apply for the purpose of giving effect to any consular convention or other arrangement with that state making similar provision in the case of Her Majesty's consular officers or employees in that state:
And Whereas it is also provided by the Section that any such Order in Council may limit the operation of the Section in relation to any state in such manner as appears to Her Majesty to be necessary or expedient having regard to the arrangement with that state:
And Whereas it is also provided by the Section that any such Order in Council may be made so as to have effect from a date earlier than the making of the Order or the passing of the Act (but not earlier than the coming into force of the arrangement with regard to which it is made):
And Whereas a Consular Convention(1) (hereinafter referred to as “the Convention”) between His late Majesty King George the Sixth in respect of the United Kingdom of Great Britain and Northern Ireland and the President of the French Republic was signed at Paris on the 31st day of December, 1951, which provides, subject to certain limitations, for the matters for which provision is made in the Section and similarly in the case of Her Majesty's consular officers or employees in the French Republic, and came into force on the 14th day of January, 1954:
Now, therefore, Her Majesty, by virtue and in exercise of the powers in this behalf conferred on Her by the 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 French Republic.
2. This Order shall have effect from the 14th day of January, 1954.
3. The Section shall not apply in respect of a consular employee whose name has not been duly communicated in accordance with Article 5 of the Convention or who is a chauffeur or engaged solely in domestic duties at or in the upkeep of the consular premises.
4. Subsection (1) of the Section shall not apply in respect of a consular agent nor shall it apply in respect of a consular officer or employee who was ordinarily resident in the United Kingdom immediately before he became a consular officer or employee in the United Kingdom of the French Republic.
5. Subsection (2) of the Section shall not apply in respect of a consular employee who is a citizen of the United Kingdom and colonies.
6. This Order may be cited as the Consular Conventions (Income Tax) (French Republic) Order, 1955. It shall come into force on the 7th day of February, 1955.
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 French Republic in the United Kingdom, so as to give effect to provisions contained in the Consular Convention signed on 31st December, 1951.
(1)
Cmd. 8457.
Options/Help
Print Options
PrintThe Whole Instrument
Legislation is available in different versions:
Latest Available (revised):The latest available updated version of the legislation incorporating changes made by subsequent legislation and applied by our editorial team. Changes we have not yet applied to the text, can be found in the ‘Changes to Legislation’ area.
Original (As Enacted or Made): The original version of the legislation as it stood when it was enacted or made. No changes have been applied to the text.
Opening Options
Different options to open legislation in order to view more content on screen at once
More Resources
Access essential accompanying documents and information for this legislation item from this tab. Dependent on the legislation item being viewed this may include:
- the original print PDF of the as enacted version that was used for the print copy
- lists of changes made by and/or affecting this legislation item
- confers power and blanket amendment details
- all formats of all associated documents
- correction slips
- links to related legislation and further information resources
All content is available under the Open Government Licence v3.0 except where otherwise stated. This site additionally contains content derived from EUR-Lex, reused under the terms of the Commission Decision 2011/833/EU on the reuse of documents from the EU institutions. For more information see the EUR-Lex public statement on re-use.