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Statutory Instruments

1966 No. 691

INCOME TAX

The Consular Conventions (Income Tax) (Socialist Federal Republic of Yugoslavia) Order 1966

Made

9th June 1966

Laid before the House of Commons

15th June 1966

Coming into Operation

16th June 1966

At the Court at Buckingham Palace, the 9th day of June 1966

Present,

The Queen's Most Excellent Majesty in Council

Whereas a Consular Convention(1) (hereinafter referred to as "the Convention" between Her Majesty in respect of the United Kingdom of Great Britain and Northern Ireland and the President of the Socialist Federal Republic of Yugoslavia was signed at Belgrade on 21st April 1965, which provides, subject to certain limitations, for the matters relating to Income Tax for which provision is made in section 24 of the Finance Act 1954:

And whereas the Convention entered into force on 5th May 1966:

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 Socialist Federal Republic of Yugoslavia.

2. The section shall not apply in respect of a consular employee (a) whose name has not been duly communicated in accordance with Article 5 of the Convention or (b) whom Her Majesty's Government have declined to recognise or to continue to recognise or (c) who is a driver or employed solely on domestic duties at or in the upkeep of the consular premises.

3. Subsection (1) of the section shall not apply in respect of a consular officer or employee who is not a national of the Socialist Federal Republic of Yugoslavia.

4. This Order may be cited as the Consular Conventions (Income Tax) (Socialist Federal Republic of Yugoslavia) Order 1966. It shall come into operation on 16th June 1966 and shall have effect from 5th May 1966.

W. G. Agnew

EXPLANATORY NOTE

This Order grants, subject to limitations, certain exemptions from Income Tax to consular officers and employees of the Socialist Federal Republic of Yugoslavia in the United Kingdom, so as to give effect to provisions contained in the Consular Convention signed on 21st April 1965.

(1)

Cmnd. 2694.


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